Accountancy Textbook Company Accounts and Analysis of Financial Statements for Class - 12


National Council Of Educational Research And Training


National Council Of Educational Research And Training


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National Council Of Educational Research And Training

Publication Year 2019


ISBN-10 9350073420


Number of Pages 296 Pages
Language (English)
Weight (grms) 520

An NCERT publication, this Accountancy Textbook Company Accounts and Analysis of Financial Statements will be a boon for the students of class 12 to learn core accountancy. It comes written in fluid English that will help the students to grasp the concepts of accountancy quite easily. Besides, it adheres to the syllabus and guidelines that have been laid out by the CBSE.

Topics covered in this book are:


• Chapter 1 Accounting for Share Capital

1.1 Features of a Company

1.2 Kinds of a Company

1.3 Share Capital of a Company

1.4 Nature and Classes of Shares

1.5 Issue of Shares

1.6 Accounting Treatment

1.7 Forfeiture of Shares

• Chapter 2 Issue and Redemption of Debentures

2.1 Meaning of Debentures

2.2 Distinction between Shares and Debentures

2.3 Types of Debentures

2.4 Issue of Debentures

2.5 Over Subscription

2.6 Issue of Debentures for Consideration other than Cash

2.7 Issue of Debentures as a Collateral Security

2.8 Terms of Issue of Debentures

2.9 Interest on Debentures

2.10 Writing off Discount/Loss on Issue of Debentures

2.11 Redemption of Debentures

2.12 Redemption by Payment in Lump Sum

2.13 Redemption by Purchase in Open Market

2.14 Redemption by Conversion

2.15 Sinking Fund Method

• Chapter 3 Financial Statements of a Company

3.1 Meaning of Financial Statements

3.2 Nature of Financial Statements

3.3 Objectives of Financial Statements

3.4 Types of Financial Statements

3.5 Form and Contents of Income Statement

3.6 Form and Contents of Balance Sheet

3.7 Some Peculiar Items

3.8 Uses and Importance of Financial Statements

3.9 Limitations of Financial Statements

• Chapter 4 Analysis of Financial Statements

4.1 Meaning of Financial Analysis

4.2 Significance of Financial Analysis

4.3 Objectives of Financial Analysis

4.4 Tools of Financial Analysis

4.5 Comparative Statements

4.6 Common Size Statement

4.7 Trend Analysis

4.8 Limitations of Financial Analysis

• Chapter 5 Accounting Ratios

5.1 Meaning of Accounting Ratios

5.2 Objectives of Ratio Analysis

5.3 Advantages of Ratio Analysis

5.4 Limitations of Ratio Analysis

5.5 Types of Ratios

5.6 Liquidity Ratios

5.7 Solvency Ratios

5.8 Activity (or Turnover) Ratios

5.9 Profitability Ratios

• Chapter 6 Cash Flow Statement

6.1 Nature of Cash Flow Statement

6.2 Benefits of Cash Flow Statement

6.3 Cash and Cash Equivalents

6.4 Cash Flows

6.5 Classification of Activities for the Preparation of Cash Flow Statement

6.6 Ascertaining Cash Flow from Operating Activities

6.7 Ascertainment of cash flow from investing and Financing Activities

6.8 Preparation of Cash Flow Statement

Salient Features of the Textbook

• Exercises at the end of each chapter let the students self-assess their acquired knowledge base.

• It comes with chapters that have been divided into subchapters so that the students can learn all of the elementary concepts, one at a go.

• The pre-solved examples let the students understand each and every step of a problem clearly so as to enable them to further do it all by themselves.

National Council Of Educational Research And Training

NCERT, Sri Aurobindo Marg, New Delhi-110016
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