Class 11th Accountancy
Basic Accounting Concepts से Financial Statements तक
- Accounting का अर्थ
- लेखांकन की आवश्यकता
- लेखांकन के उद्देश्य
- Accounting Information के उपयोगकर्ता
- Accounting की सीमाएँ
- Capital
- Drawings
- Assets
- Liabilities
- Revenue
- Expense
- Income
- Purchases
- Sales
- Profit & Loss
- Accounting Concepts
- Accounting Conventions
- Business Entity Concept
- Going Concern Concept
- Money Measurement Concept
- Consistency Concept
1. Accounting Equation
Assets = Capital + Liabilities तथा accounting equation पर आधारित transactions।
2. Rules of Debit and Credit
Personal, Real एवं Nominal Accounts के debit-credit rules।
3. Journal
Journal entries, narration और compound entries।
4. Ledger
Journal से Ledger posting तथा balancing।
5. Cash Book
Single column, double column एवं triple column cash book।
6. Trial Balance
Trial Balance का उद्देश्य, preparation एवं errors।
1. Bank Reconciliation Statement
Cash Book एवं Pass Book के balances में अंतर और BRS preparation।
2. Depreciation
Depreciation का अर्थ, आवश्यकता एवं कारण।
3. Methods of Depreciation
Straight Line Method एवं Written Down Value Method।
4. Provisions & Reserves
Provision और Reserve का अर्थ एवं अंतर।
1. Trading Account
Gross Profit और Gross Loss की calculation।
2. Profit & Loss Account
Net Profit एवं Net Loss की calculation।
3. Balance Sheet
Assets एवं Liabilities के आधार पर Balance Sheet preparation।
4. Adjustments
Closing Stock, Outstanding Expenses, Prepaid Expenses, Depreciation, Bad Debts आदि।
Class 12th Accountancy
Partnership + Company Accounts + Financial Analysis
1. Partnership Fundamentals
Partnership deed, profit sharing ratio एवं partners' accounts।
2. Goodwill
Goodwill का अर्थ एवं valuation methods।
3. Admission of Partner
नए partner के admission पर accounting treatment।
4. Retirement of Partner
Retiring partner के capital, goodwill एवं liabilities का adjustment।
5. Death of Partner
मृत partner के account का settlement।
6. Dissolution of Partnership
Realisation Account एवं dissolution entries।
1. Share Capital
Share capital, issue of shares एवं share application।
2. Issue of Shares
Shares issued at par, premium एवं related accounting entries।
3. Forfeiture & Reissue
Forfeited shares और reissue की accounting treatment।
4. Debentures
Issue एवं redemption of debentures।
1. Financial Statements
Company financial statements का preparation और presentation।
2. Comparative Statements
Comparative Balance Sheet एवं Statement of Profit and Loss।
3. Common Size Statements
Common size financial statements का analysis।
4. Accounting Ratios
Liquidity, Solvency, Activity एवं Profitability Ratios।
1. Meaning of Cash Flow
Cash inflow और cash outflow की अवधारणा।
2. Operating Activities
Operating activities से cash flow की calculation।
3. Investing Activities
Assets और investments से संबंधित cash flow।
4. Financing Activities
Share capital, debentures एवं borrowings से cash flow।
🧮 Practical & Numerical Practice
Accountancy में numerical practice बहुत महत्वपूर्ण है।
Journal Entry
Basic एवं advanced entries
Final Accounts
Trading, P&L और Balance Sheet
Ratio Analysis
Important accounting ratios
Cash Flow
Operating, investing & financing
📌 Exam Important Topics
Debit & Credit Rules
Trading + P&L + Balance Sheet
Admission + Retirement
Financial Ratio Analysis