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Accountancy XII Part-II

As the name of the book suggests, this course’s main objective is to impart the basic knowledge to its learners about the company accounts and analysis of its financial statements. This course will help the learners to identify and understand the terms such as Shares and Debentures, Financial Statements, Ratio Analysis and Cash Flow Statement.

It will further help the learners to understand the functioning of share market and how the financial statements of the company are analysed and compared with its previous performance and with its competitors in the market. The course will also help the students to prepare and understand the Statement of Profit and Loss of a company as per schedule III.

Thus, the course is drafted in a way that it will not only enhance the knowledge of the learners but also broaden their mental horizon towards financial literacy. It will give them an opportunity to apply their learning in the real time scenarios. Also, this course is the basis to any accountancy course and therefore, will inculcate interest in the learners for further studies in accountancy.

Table of Content

S.No. Modules
1 Accounting for Share Capital: An Introduction – Part 1
2 Accounting for Share Capital: Procedure of Recording Issue of Share – Part 2
3 Accounting for Share Capital: Over Subscription with Callsin-Arrear & Calls-in Advance – Part 3
4 Accounting for Share Capital: Securites Premium Reserve, Forfeiture & Re-issue of Shares – Part 4
5 Accounting for Share Capital: Procedure of Recording Issue of Share – Part 5
6 Issue of Debentures: Basics – Part 1
7 Issue of Debentures: Keeping in View the Terms of Redemption – Part 2
8 Issue of Debentures for Consideration Other Than Cash – Part 3
9 Issue of Debentures: Collateral Securities, Interest on Debentures & Writing off Discount/Loss – Part 4
10 Redemption of Debentures: Basics Concepts & Redemption by Lump Sum Payment Method – Part 5
11 Redemption of Debentures: Redemption in Instalments: By Draw of Lots – Part 6
12 Redemption of Debentures: Purchase in Open Market & Redemption by Conversion – Part 7
13 Financial Statements of a Company – Part 1
14 Financial Statements of a Company – Part 2
15 Financial Statements of a Company – Part 3
16 Financial Statements of a Company – Part 4
17 Analysis of Financial Statements – Part 1
18 Analysis of Financial Statements – Part 2
19 Accounting Ratios – Part 1
20 Accounting Ratios – Part 2
21 Accounting Ratios – Part 3
22 Accounting Ratios – Part 4
23 Cash Flow Statement – Part 1
24 Cash Flow Statement – Part 2
25 Cash Flow Statement – Part 3
  Course Coordinator
Prof. Shipra Vaidya

DESS, NCERT, New Delhi

accountancymoocs@ciet.nic.in


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