Question 19 Chapter 6 -Unimax Publication Class 12 Part 2 - 2021

Particulars	Absolute amount 2021	% of Balance Sheet Total	Absolute amount 2022	% of Balance Sheet Total
Equity and Liabilities
1.Shareholder’s Fund
(a) Share Capital	1,40,000	46.67	2,00,000	50.00
(a) Reserve & Surplus	75,000	25.00	50,000	12.50
2.Non-Current Liabilities
Long term borrowing	40,0010	13.33	75,000	18.75
3.Current liabilities	45,000	15.00	75,000	18.75
Total	3,00,000	100.00	4,00,000	100.00
Assets
1. Non-current Assets
Fixed Assets (Building)	2,00,000	66.67	2,50,000	62.5
2.Current Assets	1,00,000	33.33	1,50,000	37.5
Total	3,00,000	100.00	4,00,000	100.00

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Unimax Publication - Accountancy PSEB Class 12 - Volume I - Solution

• Chapter No. 1 – Accounting Not for Profit Organisations
• Chapter No. 2 – Partnership Accounts – I (Introduction)
• Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
• Chapter No. 4 – Partnership Accounts – III (Change in Profit sharing ratio among Existing Partners )
• Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
• Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
• Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)

Unimax Publication - Accountancy PSEB (Class 12) - Part - II - Solution

• Chapter No. 1 – Company Accounts (Share Capital)
• Chapter No. 2 – Company Accounts (Issue of Debentures)
• Chapter No. 3 – Company Accounts (Redemption of Debentures)
• Chapter No. 4 – Financial Statements of a Company
• Chapter No. 5 – Financial Statement Analysis
• Chapter No. 6 –  Tools of Financial Statement Analysis- Comparative and Common Size  
• Chapter No. 7 – Ratio Analysis
• Chapter No. 8 – Cash Flow Statement

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