An 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 Signific
