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Elements of Accounts Sem2

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The Elements of Accounts (Sem 2) Class XII book covers advanced topics in accounting, including company accounts, financial statement analysis, and computerized accounting applications.
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  1. ompany Accounts (Advanced)

    • Redemption of preference shares

    • Redemption of debentures

    • Preparation of final accounts of companies

  2. Accounting for Share Capital & Debentures

    • Forfeiture and reissue of shares

    • Buy-back of shares

    • Issue of debentures at discount/premium

  3. Analysis of Financial Statements

    • Comparative statements

    • Common-size statements

    • Trend analysis

    • Ratio analysis

  4. Cash Flow Statement

    • Preparation methods

    • Objectives

    • Importance for financial planning

  5. Computerized Accounting System

    • Concepts and features

    • Advantages of computerized accounting

    • Practical exposure to accounting software

  6. Accounting for Non-Profit Organizations

    • Preparation of Income & Expenditure Account

    • Receipts & Payments Account

    • Balance Sheet of non-profit entities

  7. Practical Work

    • Numerical problems on company accounts

    • Financial statement analysis

    • Preparation of cash flow statements

    • Computer-based accounting exercises


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Username 11 Nov 2024 06:40PM

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