Accountancy Textbook Not-for-Profit Organisation and Partnership Accounts for Class - 12

Author:

National Council Of Educational Research And Training

Publisher:

National Council Of Educational Research And Training

Rs110

Availability: Available

    

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Publisher

National Council Of Educational Research And Training

Publication Year 2019
ISBN-13

9788174506405

ISBN-10 8174506403
Binding

Paperback

Number of Pages 260 Pages
Language (English)
Weight (grms) 157

A perfect companion for the students of Class 12, this Accountancy (Not-for-Profit Organisation and Partnership Accounts) Textbook has been published by the NCERT. It follows the syllabus and guidelines that have been laid out by the CBSE. Written in lucid language, it guarantees that the enriched content will benefit the students and enable them to secure good marks in the school final examination.


Chapters Covered in this Book:


• Chapter 1: Accounting For Not-For-Profit Organisation


• Meaning And Characteristics Of Not For Profit Organisation


• Accounting Records Of Not For Profit Organisations


• Receipt And Payment Accounting


• Income And Expenditure Accounting


• Balance Sheet


• Some Peculiar Items


• Income And Expenditure Account Based On Trial Balance


• Incidental Trading Activity


• Chapter 2 : Accounting For Partnership: Basic Concepts


• Nature Of Partnership


• Partnership Deed


• Special Aspects Of Partnership Accounts


• Maintenance Of Capital Accounts Of Partnership


• Distribution Of Profit Among Partners


• Past Adjustments


• Final Accounts


• Chapter 3 : Reconstitution Of A Partnership Firm – Admission Of A Partner


• Modes Of Reconstitution Of A Partnership Firm


• Admission Of A New Partnership


• New Profit Sharing Ratio


• Sacrificing Ratio


• Goodwill


• Adjustment For Accumulated Profits And Losses


• Revaluation Of Assets And Reassessment Of Liabilities


• Adjustment Of Capitals


• Change In Profit Sharing Ratio Among The Exist-Ion Partners


• Chapter 4 : Reconstitution of a Partnership Firm-Retirement/Death of a Partnership


• Ascertaining The Amount Due To Retiring/Deceased Partnership


• New Profit Sharing Ratio


• Gaining Ratio


• Treatment Of Goodwill


• Adjustment For Revaluation Of Assets And Liabilities


• Adjustment Of Accumulated Profits And Losses


• Disposal Of Amount Due To Retiring Partnership


• Adjustment Of Partner`s Capital


• Death Of A Partner


• Chapter 5 : Dissolution of partnership firm


• Dissolution Of Partnership


• Dissolution Of A Firm


• Settlement Of Accounts


• Accounting Treatment


Salient Features of the Textbook:


Pre-solved examples let the students understand the basic concepts easily.


Precise definitions will be easier for the students to learn by heart and memorise.


It lets the students be ready to take part in complex calculations concerning the balance sheet.


Short and long questions are provided at the end of each chapter to help the students to estimate the knowledge base of a particular topic.

National Council Of Educational Research And Training

NCERT, Sri Aurobindo Marg, New Delhi-110016
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