(Download) NCERT Book For Class XII : Accountancy II
Table of Contents
Chapter 1 Accounting for Not-for-Profit Organisation
1.1 Meaning and Characteristics of Not-for-Profit
Organisation
1.2 Accounting Records of Not-for-Profit Organisations
1.3 Receipt and Payment Account
1.4 Income and Expenditure Account
1.5 Balance Sheet
1.6 Some Peculiar Items
1.7 Income and Expenditure Account based on Trial Balance
1.8 Incidental Trading Activity
Chapter 2 Accounting for Partnership : Basic Concepts
2.1 Nature of Partnership
2.2 Partnership Deed
2.3 Special Aspects of Partnership Accounts
2.4 Maintenance of Capital Accounts of Partners
2.5 Distribution of Profit among Partners
2.6 Guarantee of Profit to a Partner
2.7 Past Adjustments
2.8 Final Accounts
Chapter 3 Reconstitution of a Partnership Firm –
Admission of a Partner 3.1 Modes of Reconstitution of a Partnership Firm
3.2 Admission of a New Partner
3.3 New Profit Sharing Ratio
3.4 Sacrificing Ratio
3.5 Goodwill
3.6 Adjustment for Accumulated Profits and Losses
3.7 Revaluation of Assets and Reassessment of Liabilities
3.8 Adjustment of Capitals
3.9 Change in Profit Sharing Ratio among the Existing
Partners
Chapter 4 Reconstitution of a Partnership Firm –
Retirement/Death of a Partner 4.1 Ascertaining the Amount Due to Retiring/Deceased
Partner
4.2 New Profit Sharing Ratio
4.3 Gaining Ratio
4.4 Treatment of Goodwill
4.5 Adjustment for Revaluation of Assets and Liabilities
4.6 Adjustment of Accumulated Profits and Losses
4.7 Disposal of Amount Due to Retiring Partner
4.8 Adjustment of Partner’s Capital
4.9 Death of a Partner
Chapter 5 Dissolution of Partnership Firm 5.1 Dissolution of Partnership
5.2 Dissolution of a Firm
5.3 Settlement of Accounts
5.4 Accounting Treatment
(Download) NCERT Book For Class XI : Accountancy
(Part - 2)
Table of Contents
Chapter 9 Financial Statements - I 9.1 Stakeholders and Their Information Requirements
9.2 Distinction between Capital and Revenue
9.3 Financial Statements
9.4 Trading and Profit and Loss Account
9.5 Operating Profit (EBIT)
9.6 Balance Sheet
9.7 Opening Entry
Chapter 10 Financial Statements 10.1 Need for Adjustments
10.2 Closing Stock
10.3 Outstanding Expenses
10.4 Prepaid Expenses
10.5 Accrued Income
10.6 Income Received in Advance
10.7 Depreciation
10.8 Bad Debts
10.9 Provision for Bad and Doubtful Debts
10.10 Provision for Discount on Debtors
10.11 Manager’s Commission
10.12 Interest on Capital
10.13 Methods of Presenting the Financial Statements
Chapter 11 Accounts from Incomplete Records 11.1 Meaning of Incomplete Records
11.2 Reasons of Incompleteness and its Limitations
11.3 Ascertainment of Profit and Loss
11.4 Preparing Trading and Profit and Loss Account and the Balance Sheet
Chapter 12 Applications of Computers in Accounting 12.1 Meaning and Elements of Computer System
12.2 Capabilities of Computer System
12.3 Limitations of a Computer System
12.4 Components of Computer
12.5 Evolution of Computerised Accounting
12.6 Features of Computerised Accounting System
12.7 Management Information System and Accounting Information System
Chapter 13 Computerised Accounting System 13.1 Concept of Computerised Accounting System
13.2 Comparison between Manual and Computerised Accounting
13.3 Advantages of Computerised Accounting System
13.4 Limitations of Computerised Accounting System
13.5 Sourcing of Accounting Software
13.6 Generic Considerations before Sourcing an Accounting Software
Chapter 14 Structuring Database for Accounting 14.1 Data Processing Cycle
14.2 Designing Database for Accounting
14.3 Entity Relationship (ER) Model
14.4 Database Technology
14.5 An Illustration of Accounting Database
14.6 Relational Data Model
14.7 Relational Databases and Schemas
14.8 Constraints and Database Schemas
14.9 Operations and Constraint Violations
14.10 Designing Relational Database Schema
14.11 llustrating the Database Structure for Example Realities
14.12 Interacting with Databases
Chapter 15 Accounting System Using Database Management System 15.1 MS Access and its Components 15.2 Creating Tables and Relationships
for Accounting Database
15.3 Vouchers Using Forms
15.4 Information Using Queries
15.5 Generating Accounting Reports
(Download) NCERT Book For Class XI : Accountancy
(Part - 1)
Table of Contents
Chapter 1 : Introduction to Accounting 1.1 Meaning of Accounting
1.2 Accounting as a Source of Information
1.3 Objectives of Accounting
1.4 Role of Accounting
1.5 Basic Terms in Accounting
Chapter 2 Theory Base of Accounting 2.1 Generally Accepted Accounting Principles (GAAP)
2.2 Basic Accounting Concepts
2.3 Systems of Accounting
2.4 Basis of Accounting
2.5 Accounting Standards
Chapter 3 Recording of Transactions - I 3.1 Business Transactions and Source Document
3.2 Accounting Equation
3.3 Using Debit and Credit
3.4 Books of Original Entry
3.5 The Ledger
3.6 Posting from Journal
Chapter 4 Recording of Transactions - II 4.1 Cash Book
4.2 Purchases (Journal) Book
4.3 Purchases Return (Journal) Book
4.4 Sales (Journal) Book
4.5 Sales Return (Journal) Book
4.6 Journal Proper
4.7 Balancing the Accounts
Chapter 5 Bank Reconciliation Statement 5.1 Need for Reconciliation
5.2 Preparation of Bank Reconciliation Statement
Chapter 6 Trial Balance and Rectification of Errors 6.1 Meaning of Trial Balance
6.2 Objectives of Preparing the Trial Balance
6.3 Preparation of Trial Balance
6.4 Significance of Agreement of Trial Balance
6.5 Searching of Errors
6.6 Rectification of Errors
Chapter 7 Depreciation, Provisions and Reserves 7.1 Depreciation
7.2 Depreciation and other Similar Terms
7.3 Causes of Depreciation
7.4 Need for Depreciation
7.5 Factors Affecting the Amount of Depreciation
7.6 Methods of calculating Depreciation Amount
7.7 Straight Line Method and Written Down Method - A Comparative Analysis
7.8 Methods of Recording Depreciation
7.9 Disposal of Asset
7.10 Effect of any Addition or Extension to the Existing Asset
7.11 Provisions
7.12 Reserves
7.13 Secret Reserve
Chapter 8 Bill of Exchange 8.1 Meaning of Bill of Exchange
8.2 Promissory Note
8.3 Advantages of Bill of Exchange
8.4 Maturity of Bill
8.5 Discounting of Bill
8.6 Endorsement of Bill
8.7 Accounting Treatment
8.8 Dishonour of a Bill
8.9 Renewal of the Bill
8.10 Retiring of the Bill
8.11 Bills Receivable and Bills Payable Books
8.12 Accommodation of Bills