This is the National Council of Educational Research and Training (NCERT) accountancy textbook for Class XII, Company Accounts and Analysis of Financial Statements — the second of the two-volume Class 12 accountancy set. It is an English medium (Roman script) book — the complete text, formats, worked illustrations and exercises are in English, and there is no Hindi content in it. It is prescribed for CBSE schools and for state boards that follow the NCERT curriculum.
This volume moves accounting from partnership to the corporate form. It begins with accounting for share capital — issue of shares at par and premium, calls in arrears and advance, forfeiture and reissue — then takes up debentures, their issue and redemption. From there it turns to the financial statements of a company as required under the Companies Act, and then to the analytical half of the course: comparative and common size statements, accounting ratios across liquidity, solvency, activity and profitability, and the cash flow statement.
Accountancy is a subject where the format matters as much as the reasoning, and this is the reason to work from the prescribed text rather than a guide. The journal entry layouts, the balance sheet format, the ratio formulas and the indirect-method cash flow working shown here are the ones the board examiner expects to see reproduced. The book carries a large number of solved illustrations set out step by step, followed by "Do it Yourself" problems within the chapters and numerical questions at the end — and in accountancy the exercises are not optional practice, they are the syllabus.
Beyond the board examination, this volume is the standard first exposure to company accounts for students heading into CA Foundation, CS Executive Entrance, CMA and B.Com. The treatment of share capital, debentures and ratio analysis at this level is the same in substance as the professional-course syllabus, only lighter, so students who master it here start those courses with the groundwork done.
Note that this is Part II of the Class 12 set — partnership accounts, including fundamentals, goodwill, reconstitution and dissolution of a firm, are in Accountancy Part I: Partnership Accounts, and both volumes are needed for the complete Class 12 syllabus.
Key Features:
English medium book — complete content written in English (Roman script), no Hindi content
Published by NCERT (National Council of Educational Research and Training)
Accountancy — Company Accounts and Analysis of Financial Statements, Textbook for Class XII (Class 12)
Prescribed for CBSE schools and state boards following the NCERT curriculum
Covers Accounting for Share Capital — issue, forfeiture and reissue of shares
Covers Issue and Redemption of Debentures
Covers Financial Statements of a Company
Covers Analysis of Financial Statements — comparative and common size statements
Covers Accounting Ratios — liquidity, solvency, activity and profitability
Covers Cash Flow Statement
Prescribed formats for journal entries, balance sheets and ratio computation
Solved illustrations worked step by step
"Do it Yourself" problems within chapters and numerical exercises at chapter end
Base textbook for the CBSE Class 12 accountancy board examination
Also useful as groundwork for CA Foundation, CS, CMA and B.Com. entrance preparation
Part II of a two-volume set — Part I carries partnership accounts
यह पुस्तक राष्ट्रीय शैक्षिक अनुसंधान और प्रशिक्षण परिषद (NCERT) द्वारा कक्षा XII (कक्षा 12) के लिए निर्धारित लेखाशास्त्र की पाठ्यपुस्तक Accountancy — Company Accounts and Analysis of Financial Statements है। ध्यान दें: यह पुस्तक पूर्णतः अंग्रेज़ी भाषा एवं रोमन लिपि में है — इसमें हिन्दी भाषा का प्रयोग नहीं है। इस भाग में अंशपूँजी का लेखांकन (अंशों का निर्गमन, हरण एवं पुनर्निर्गमन), ऋणपत्रों का निर्गमन एवं शोधन, कम्पनी के वित्तीय विवरण, वित्तीय विवरणों का विश्लेषण (तुलनात्मक एवं समरूप विवरण), लेखांकन अनुपात तथा रोकड़ प्रवाह विवरण — ये अध्याय सम्मिलित हैं। हल किए गए उदाहरण चरणबद्ध रूप में दिए गए हैं तथा प्रत्येक अध्याय में "Do it Yourself" प्रश्न एवं अध्यायांत संख्यात्मक अभ्यास सम्मिलित हैं। लेखाशास्त्र में प्रारूप (format) उतना ही महत्त्वपूर्ण है जितना हल — बोर्ड परीक्षा में वही प्रारूप अपेक्षित होते हैं जो इस पुस्तक में दिए गए हैं। CA Foundation, CS, CMA एवं B.Com. की तैयारी हेतु भी यह आधार पुस्तक उपयोगी है। ध्यान दें कि यह भाग-II है; साझेदारी लेखांकन के अध्याय भाग-I में हैं — सम्पूर्ण पाठ्यक्रम हेतु दोनों भाग आवश्यक हैं।
