Accountancy XII Part-II

As the name of the book suggests, this course’s main objective is to impart the basic knowledge to its learners about the company accounts and analysis of its financial statements. This course will help the learners to identify and understand the terms such as Shares and Debentures, Financial Statements, Ratio Analysis and Cash Flow Statement.It will further help the learners to understand the functioning of share market and how the financial statements of the company are analysed and compared with its previous performance and with its competitors in the market. The course will also help the students to prepare and understand the Statement of Profit and Loss of a company as per schedule III.Thus, the course is drafted in a way that it will not only enhance the knowledge of the learners but also broaden their mental horizon towards financial literacy. It will give them an opportunity to apply their learning in the real time scenarios. Also, this course is the basis to any accountancy course and therefore, will inculcate interest in the learners for further studies in accountancy.

Chapter No.

Module No.

Module Name

Chapter 1

Module 1

An Introduction: Part – 1

Module 2

Procedure of Recording Issue of Share: Part – 2

Module 3

Procedure of Recording Issue of Share: Part – 3

Module 4

Securities Premium Reserve, Forfeiture & Re-issue of Shares: Part – 4

Module 5

Accounting for Share Capital – Procedure of Recording Issue of Share: Part – 5

Assignment 1

Chapter 2

Module 6

Issue and Redemption of Debentures: Part – 1

Module 7

Issue and Redemption of Debentures: Part – 2

Module 8

Issue and Redemption of Debentures: Part – 3

Module 9

Issue and Redemption of Debentures: Part – 4

Module 10

Issue and Redemption of Debentures: Part – 5

Module 11

Issue and Redemption of Debentures: Part – 6

Module 12

Issue and Redemption of Debentures: Part – 7

Assignment 2

Chapter 3

Module 13

Financial Statements of a Company: Part – 1

Module 14

Financial Statements of a Company: Part – 2

Module 15

Financial Statements of a Company: Part – 3

Module 16

Financial Statements of a Company: Part – 4

Assignment 3

Chapter 4

Module 17

Analysis of Financial Statements: Part – 1

Module 18

Analysis of Financial Statements: Part – 2

Assignment 4

Chapter 5

Module 19

Accounting Ratios: Part – 1

Module 20

Accounting Ratios: Part – 2

Module 21

Accounting Ratios: Part – 3

Module 22

Accounting Ratios: Part – 4

Assignment 5

Chapter 6

Module 23

Cash Flow Statement: Part – 1

Module 24

Cash Flow Statement: Part – 2

Module 25

Cash Flow Statement: Part – 3

Assignment 6

 

Final Assessment