Accountancy Financial Accounting Part – 2 for Class – 11- 11112 + Accountancy Textbook Company Accounts and Analysis of Financial Statements for Class – 12- 12128 (Set of 2 Books)

Accountancy Financial Accounting Part – 2 for Class – 11- 11112A boon for the students of class 11, this textbook of Accountancy Financial Accounting (Part – 2) has been published by NCERT. It maintains strict parity with the syllabus and guidelines that have been prescribed by the CBSE. It comes enriched with content that is written in simple language so that the students can grasp the core concepts of Accountancy quite easily. Topics Covered in the Textbook Chapter 9: Financial Statements • Stakeholders and Their Information Requirements • Distinction between Capital and Revenue • Financial Statements • Trading and Profit and Loss Account • Operating Profit (EBIT) • Balance Sheet • Opening Entry Chapter 10: Financial Statements • Need for Adjustments • Closing Stock • Outstanding Expenses • Prepaid Expenses • Accrued Income • Income Received in Advance • Depreciation • Bad Debts • Provision for Bad and Doubtful Debts • Provision for Discount on Debtors • Manager’s Commission • Interest on Capital • Methods of Presenting the Financial Statements Chapter 11: Accounts from Incomplete Records • Meaning of Incomplete Records • Reasons of Incompleteness and its Limitations • Ascertainment of Profit and Loss • Preparing Trading and Profit and Loss Account and the Balance Sheet Chapter 12: Applications of Computers in Accounting • Meaning and Elements of Computer System • Capabilities of Computer System • Limitations of a Computer System • Components of Computer • Evolution of Computerised Accounting • Features of Computerised Accounting System • Management Information System and Accounting Information System Chapter 13: Computerised Accounting System • Concept of Computerised Accounting System • Comparison between Manual and Computerised Accounting494 • Advantages of Computerised Accounting System • Limitations of Computerised Accounting System • Sourcing of Accounting Software • Generic Considerations before Sourcing an Accounting Software Chapter 14: Structuring Database for Accounting • Data Processing Cycle • 14Designing Database for Accounting • Entity Relationship (ER) Model • Database Technology • An Illustration of Accounting Database • Relational Data Model • Relational Databases and Schemas • Constraints and Database Schemas • Operations and Constraint Violations • Designing Relational Database Schema • llustrating the Database Structure for Example Realities • Interacting with Databases Chapter 15: Accounting System Using Database Management System • MS Access and its Components • Creating Tables and Relationships for Accounting Database • Vouchers Using Forms • Information Using Queries • Generating Accounting Reports Salient Features of the Textbook: • The chapters that have been divided into several subsections so that the students can learn all of the elementary concepts, one at a go. • Exercises at the end of each chapter let the students self-assess their acquired knowledge base. • 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.Accountancy Textbook Company Accounts and Analysis of Financial Statements for Class – 12- 12128An 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: • FOREWORD • 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.