(Download) NCERT Book For Class XII : Accountancy - II | IAS EXAM PORTAL - India's Largest Community for UPSC Exam Aspirants.

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(Download) NCERT Book For Class XII : Accountancy II

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