12th Accountancy - TamilNadu State Board (English Medium)
UNIT 1: Accounts from Incomplete Records
1. Accounts from Incomplete Records - Introduction | Accountancy
2. Meaning of incomplete records - Accounts from Incomplete Records | Accountancy
3. Features of incomplete records - Accounts from Incomplete Records | Accountancy
4. Limitations of incomplete records - Accounts from Incomplete Records | Accountancy
5. Differences between double entry system and incomplete records - Accounts from Incomplete Records | Accountancy
6. Accounts from incomplete records - Accountancy
7. Ascertaining profit or loss from incomplete records through statement of affairs - Accountancy
8. Preparation of final accounts from incomplete records - Accounts from Incomplete Records | Accountancy
UNIT 2: Accounts of-Not-For Profit Organisation
1. Introduction - Accounts of Not-For-Profit Organisation | Accountancy
2. Features of not�for�profit organisations - Accountancy
3. Steps in preparation of receipts and payments account - Accounts of Not-For-Profit Organisation | Accountancy
4. Items peculiar to not�for�profit organisations - Accountancy
5. Income and Expenditure Account - Accounts of Not-For-Profit Organisation | Accountancy
6. Balance Sheet - Accounts of Not-For-Profit Organisation | Accountancy
UNIT 3: Accounts of Partnership Firms Fundamentals
1. Introduction - Accounts of Partnership Firms Fundamentals | Accountancy
2. Meaning, definition and features of partnership - Accounts of Partnership Firms Fundamentals | Accountancy
3. Partnership deed - Accounts of Partnership Firms Fundamentals | Accountancy
4. Application of the provisions of the Indian Partnership Act, 1932 in the absence of partnership deed - Accounts of Partnership Firms Fundamentals | Accountancy
5. Final accounts of partnership firms - Accounts of Partnership Firms Fundamentals | Accountancy
6. Methods of maintaining capital accounts of partners - Accounts of Partnership Firms Fundamentals | Accountancy
7. Interest on capital - Accounts of Partnership Firms Fundamentals | Accountancy
8. Calculation of interest on capital - Accounts of Partnership Firms Fundamentals | Accountancy
9. Interest on drawings - Accounts of Partnership Firms Fundamentals | Accountancy
10. Calculation of interest on drawings - Accounts of Partnership Firms Fundamentals | Accountancy
11. Salary and commission to partners - Accounts of Partnership Firms Fundamentals | Accountancy
12. Interest on loan from partners - Accounts of Partnership Firms Fundamentals | Accountancy
13. Division of profits among partners - Accounts of Partnership Firms Fundamentals | Accountancy
14. Profit and loss appropriation account - Accounts of Partnership Firms Fundamentals | Accountancy
UNIT 4: Goodwill in Partnership Accounts
1. Introduction - Goodwill in Partnership Accounts | Accountancy
2. Nature of goodwill - Goodwill in Partnership Accounts | Accountancy
3. Factors determining the value of goodwill of a partnership firm - Goodwill in Partnership Accounts | Accountancy
4. Need for valuation of goodwill of partnership firms - Accountancy
5. Classification of goodwill - Goodwill in Partnership Accounts | Accountancy
6. Methods of valuation of goodwill - Goodwill in Partnership Accounts | Accountancy
UNIT 5: Admission of a Partner
1. Admission of a Partner - Accountancy
2. Adjustments required at the time of admission of a partner - Admission of a Partner | Accountancy
3. Distribution of accumulated profits, reserves and losses - Admission of a Partner | Accountancy
4. Revaluation of assets and liabilities - Admission of a Partner | Accountancy
5. New profit sharing ratio and sacrificing ratio - Admission of a Partner | Accountancy
6. Adjustment for goodwill - Admission of a Partner | Accountancy
7. Adjustment of capital on the basis of new profit sharing ratio - Admission of a Partner | Accountancy
UNIT 6: Retirement and Death of a Partner
1. Retirement and Death of a Partner - Introduction | Accountancy
2. Adjustments required on retirement of a partner - Retirement and Death of a Partner | Accountancy
3. Distribution of accumulated profits, reserves and losses - Retirement and Death of a Partner | Accountancy
4. Revaluation of assets and liabilities - Retirement and Death of a Partner | Accountancy
5. Determination of new profit sharing ratio and gaining ratio - Retirement and Death of a Partner | Accountancy
6. Adjustment for goodwill - Retirement and Death of a Partner | Accountancy
7. Adjustment for current year�s profit or loss upto the date of retirement - Retirement and Death of a Partner | Accountancy
8. Settlement of the amount due to the retiring partner - Retirement and Death of a Partner | Accountancy
9. Adjustments required on the death of a partner - Retirement and Death of a Partner | Accountancy
UNIT 7: Company Accounts
1. Company Accounts - Introduction | Accountancy
2. Meaning and definition of a company - Company Accounts | Accountancy
3. Characteristics of a company - Company Accounts | Accountancy
4. Meaning and types of shares - Company Accounts | Accountancy
5. Divisions of share capital - Company Accounts | Accountancy
6. Issue of equity shares - Company Accounts | Accountancy
7. Process of issue of equity shares - Company Accounts | Accountancy
8. Issue of shares for cash in instalments - Company Accounts | Accountancy
9. Issue of shares for cash in lumpsum - Company Accounts | Accountancy
10. Issue of shares for consideration other than cash - Company Accounts | Accountancy
UNIT 8: Financial Statement Analysis
1. Financial Statement Analysis - Introduction | Accountancy
2. Meaning of financial statements - Accountancy
3. Features of financial statements - Accountancy
4. Significance of financial statements - Accountancy
5. Limitations of financial statements - Accountancy
6. Financial statements of companies - Accountancy
7. Financial statement analysis - Meaning, Objectives, Limitations | Accountancy
8. Tools of financial statement analysis - Accountancy
9. Preparation of comparative statements - Financial Statement Analysis | Accountancy
10. Preparation of common-size statements - Financial Statement Analysis | Accountancy
11. Trend analysis - Financial Statement Analysis | Accountancy
UNIT 9: Ratio Analysis
1. Ratio Analysis - Introduction | Accountancy
2. Meaning of accounting ratios - Ratio Analysis | Accountancy
3. Meaning and definition of ratio analysis - Accountancy
4. Objectives of ratio analysis - Accountancy
5. Classification of ratios - Ratio Analysis | Accountancy
6. Liquidity ratios - Computation of ratios | Accountancy
7. Long term solvency ratios - Computation of ratios | Accountancy
8. Turnover ratios - Computation of ratios | Accountancy
9. Profitability ratios - Computation of ratios | Accountancy
10. Advantages of ratio analysis - Accountancy
11. Limitations of ratio analysis - Accountancy
UNIT 10: Computerised Accounting System- Tally
1. Introduction - Computerised Accounting System- Tally | Accountancy
2. Applications of Computerised Acounting System (CAS) - Tally | Accountancy
3. Automated accounting system - Tally | Accountancy
4. Designing the accounting reports - Tally | Accountancy
5. Data exchange with other information system - Computerised Accounting System- Tally | Accountancy
6. Application of computerised accounting system � Tally with GST package - Accountancy
7. Practical application of accounting software � Tally - Accountancy
8. Practical problem on accounting software - Tally - Accountancy
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