This is ABD's Accountancy — Accounting for Companies for Class XII, Part A Volume II, by Dr. S.C. Sharma and Neha Sharma, published by Arya Book Depot, Edition 2026-27. It is an English medium (Roman script) book — the complete text, formats, problems and solutions are in English, and there is no Hindi content in it. The cover states that it is revised and updated as per the latest guidelines following NEP 2020 and NCF 2023, and that it is based on the suggested design of typology issued by the CBSE.
This volume covers the company accounts portion of Part A: accounting for share capital — issue of shares at par and premium, calls in arrears and in advance, over-subscription and pro-rata allotment, forfeiture and reissue of shares — and the issue and redemption of debentures.
Share capital is where the Class 12 accountancy paper concentrates its difficulty in this unit. Pro-rata allotment combined with calls in arrears, and forfeiture followed by reissue at a discount, are multi-step problems where a single wrong figure carries through to the capital reserve, and they cannot be handled from memory of the format alone. Volume of practice is what makes them reliable, and this book carries a graded problem set with full workings shown.
The typology reference on the cover matters in practice. CBSE publishes a suggested distribution of marks by cognitive level, and this book organises its questions the same way — remembering and understanding, applying, analysing and evaluating — with objective questions in all three current formats: multiple choice, case study based and assertion-reason based. A student can therefore see which level of question is costing them marks rather than simply solving more of what they already handle.
The book is used alongside the prescribed NCERT Class 12 accountancy textbooks. Note that this is Part A Volume II — partnership accounts are Part A Volume I, and financial statement analysis is Part B.
Key Features:
English medium book — complete content written in English (Roman script), no Hindi content
Published by Arya Book Depot (ABD)
ABD's Accountancy — Accounting for Companies, Class XII (Class 12), Part A Volume II
Written by Dr. S.C. Sharma and Neha Sharma
Edition 2026-27, revised and updated as per latest guidelines following NEP 2020 and NCF 2023
Based on the suggested design of typology issued by the CBSE
Covers Accounting for Share Capital — issue at par and premium
Covers calls in arrears and in advance, over-subscription and pro-rata allotment
Covers forfeiture and reissue of shares
Covers Issue and Redemption of Debentures
Graded problem set with full workings shown
Questions organised by cognitive level — remembering and understanding, applying, analysing and evaluating
Multiple choice questions
Case study based MCQs
Assertion-reason based questions
Prescribed journal entry and ledger formats as the board expects them
For the CBSE Class 12 accountancy board examination
Part A Volume II — partnership accounts are Volume I, financial statement analysis is Part B
Best used alongside the prescribed NCERT Class 12 accountancy textbooks
यह पुस्तक आर्य बुक डिपो द्वारा प्रकाशित ABD's Accountancy — Accounting for Companies, कक्षा XII (कक्षा 12), भाग-A, खंड-II है, जिसके लेखक डॉ. एस.सी. शर्मा एवं नेहा शर्मा हैं; संस्करण 2026-27। ध्यान दें: यह पुस्तक पूर्णतः अंग्रेज़ी भाषा एवं रोमन लिपि में है — इसमें हिन्दी भाषा का प्रयोग नहीं है। यह NEP 2020 एवं NCF 2023 के अनुरूप नवीनतम दिशा-निर्देशों के अनुसार संशोधित है तथा CBSE द्वारा सुझाए गए टाइपोलॉजी प्रारूप पर आधारित है। इस खंड में कम्पनी लेखांकन सम्मिलित है — अंशपूँजी का लेखांकन (सममूल्य एवं प्रीमियम पर अंशों का निर्गमन, याचना राशि की बकाया एवं अग्रिम, अधि-अभिदान एवं आनुपातिक आवंटन, अंशों का हरण एवं पुनर्निर्गमन) तथा ऋणपत्रों का निर्गमन एवं शोधन। इस इकाई में सर्वाधिक कठिनाई आनुपातिक आवंटन के साथ बकाया याचना तथा हरण के पश्चात कटौती पर पुनर्निर्गमन जैसे बहु-चरणीय प्रश्नों में होती है, जहाँ एक चूक पूँजी संचय तक चली जाती है — इसका समाधान केवल पर्याप्त अभ्यास है। पुस्तक में क्रमबद्ध प्रश्न पूर्ण कार्य (working) सहित दिए गए हैं तथा प्रश्न संज्ञानात्मक स्तर के अनुसार वर्गीकृत हैं; वस्तुनिष्ठ प्रश्न MCQ, केस स्टडी एवं assertion-reason — तीनों प्रारूपों में सम्मिलित हैं। ध्यान दें कि साझेदारी लेखांकन भाग-A खंड-I में तथा वित्तीय विवरणों का विश्लेषण भाग-B में है।
