## Question 28 Chapter 2 of +2-B – USHA Publication 12 Class

Question 28 Chapter 2 of +2-B

Trend Percentage

28. Compare the profitability of the business by means of trend analysis and comment.

 Particular 2012 2013 2014 2012 2013 2014 Office Expenses 2,00,000 1,75,000 1,50,000 Gross Income 1,20,000 1,30,000 1,55,000 Selling Expenses 1,00,000 90,000 85,000 Net Income 1,00,000 85,000 65,000

Sales during 2013,2014 and 2015 were ₹ 7,00,000, ₹ 10,00,000 and ₹ 12,00,000.

## The solution of Question 28 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars Absolute Figures Percentage of Figures 2013 2014 2015 2013 2014 2015 Revenue from Operation 7,00,000 10,00,000 12,00,000 100% 100% 100% Less: Cost of Goods sold 5,80,000 8,70,000 10,45,000 82.86% 87% 87.08% Gross Profit 1,20,000 1,30,000 1,55,000 17.14% 13% 12.91% Less: Operating Expenses 70,000 65,000 85,000 10.00% 6.5% 7.08% Operating Profit 50,000 65,000 70,000 7.14% 6.5% 5.83%

Balance Sheet: Meaning, Format & Examples

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## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 27 Chapter 2 of +2-B – USHA Publication 12 Class

Question 27 Chapter 2 of +2-B

Trend Percentage

27. Convert the following Comparative Income Statement into Trend Percentage Statement.

 Deepak Industries Ltd. Income Statement for the year ending 31st March Particular 2012 2013 2014 Revenue from Operation 2,00,000 1,75,000 1,50,000 Purchase of Stock 1,00,000 90,000 85,000 Gross Profit 1,00,000 85,000 65,000 Employees Benefit Expenses 75,000 65,000 50,000 Net Profit before Tax 25,000 20,000 15,000 Income tax 12,000 10,000 8,000 Net profit after tax 13,000 10,000 7,000

## The solution of Question 27 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars Percentage of Figures 2013 2014 2015 Revenue from Operation 100% 88% 75% Purchase of Stock 100% 90% 85% Gross Profit 100% 85% 65% Employees Benefit Expenses 100% 87% 67% Net Profit before Tax 100% 80% 60% Income tax 100% 83% 67% Net profit after tax 100% 77% 54%

Balance Sheet: Meaning, Format & Examples

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Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 26 Chapter 2 of +2-B – USHA Publication 12 Class

Question 26 Chapter 2 of +2-B

Trend Percentage

26. From the following data relating to the asset side of the Balance Sheet of Ram Ltd. for the period from 31st March 2012 to March 2015, you are required to calculate the trend percentage taking 2012 as base year.

 Particular 2012 2013 2014 2015 Plant & Machinery 200 400 500 600 Furniture 50 75 100 125 Building 300 350 400 450 Cash 200 250 350 450 Stock 150 250 300 400 Sundry debtors 50 100 150 200 Bank Balance 100 150 200 250

## The solution of Question 26 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars AbsoluteFigures Percentage of Figures 2012 2013 2014 2015 2012 2013 2014 2015 Non-Current Assets Plant & Machinery 200 400 500 600 100% 200% 250% 300% Furniture 50 75 100 125 100% 150% 200% 250% Building 300 350 400 450 100% 117% 133% 150% Current Assets Cash 200 250 300 350 100% 125% 175% 225% Stock 100 150 200 250 100% 150% 200% 250% Sundry debtors 150 250 300 400 100% 167% 200% 267% Bank Balance 5 100 150 200 100% 200% 300% 400%

Balance Sheet: Meaning, Format & Examples

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## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 25 Chapter 2 of +2-B – USHA Publication 12 Class

Question 25 Chapter 2 of +2-B

Trend Percentage

25. Convert the following comparative income statement in to Trend Percentage Statement.

 Particular 2012 2013 2014 2015 Revenue from Operation 1,80,000 2,00,000 2,30,000 2,10,000 Purchase of Stock 1,30,000 1,40,000 1,70,000 1,40,000 Gross Profit 50,000 60,000 60,000 70,000 Employees Benefit Expenses 30,000 45,000 40,000 45,000 Net Profit 20,000 15,000 20,000 25,000

## The solution of Question 25 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars AbsoluteFigures Percentage of Figures 2012 2013 2014 2015 2012 2013 2014 2015 Revenue from Operation 1,80,000 2,00,000 2,30,000 2,10,000 100% 111.11% 127.78% 166.67% Purchase of Stock 1,30,000 1,40,000 1,70,000 1,40,000 100% 107.69% 130.77% 107.69% Gross Profit 50,000 60,000 60,000 70,000 100% 120% 120% 140% EmployeesBenefit Expenses 30,000 45,000 40,000 45,000 100% 150% 133.33% 150% Net Profit 20,000 15,000 20,000 25,000 100% 75% 100% 125%

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 24 Chapter 2 of +2-B – USHA Publication 12 Class

Question 24 Chapter 2 of +2-B

Trend Percentage

24. Calculate the trend percentage from the following details of Amritsar Bottle Company.

 Particular 2012(Rs) 2013(Rs) 2014(Rs) 2015(Rs) Revenue from Operation 6,00,000 7,50,000 8,00,000 10,00,000 Purchase of Stock 4,00,000 5,00,000 5,00,000 6,00,000 Gross Profit 2,00,000 2,50,000 3,00,000 4,00,000

## The solution of Question 24 Chapter 2 of +2-B: –

 Comparative Balance Sheet of Sun Ltd. Particulars AbsoluteFigures Percentage of Figures 2012 2013 2014 2015 2012 2013 2014 2015 Revenue from Operation 6,00,000 7,50,000 8,00,000 10,00,000 100% 125% 133.33% 166.67% Stock 4,00,000 5,00,000 5,00,000 6,00,000 100% 125% 125% 150% Gross Profit 2,00,000 2,50,000 3,00,000 4,00,000 100% 125% 150% 200%

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 23 Chapter 2 of +2-B – USHA Publication 12 Class

Question 23 Chapter 2 of +2-B

Trend Percentage

23. Calculate the trend percentage from the following figures :

 Particular 2012(Rs) 2013(Rs) 2014(Rs) 2015(Rs) Revenue from Operation 5,000 5,200 5,600 6,000 Stock 1,000 1,100 1,250 1,400 Gross Profit 500 650 775 850

## The solution of Question 23 Chapter 2 of +2-B: –

 Comparative Balance Sheet of Sun Ltd. Particulars Absolute Figures Percentage of Figures 2012 2013 2014 2015 2012 2013 2014 2015 Revenue from Operation 5,000 5,200 5,600 6,000 100% 104% 112% 120% Stock 1,000 1,100 1,250 1,400 100% 110% 125% 140% Gross Profit 500 550 775 850 100% 130% 155% 170%

Note: 1. Increase in Gross Profit.
2. Sales are increasing regularly
3. The performance of the firm is good.

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 22 Chapter 2 of +2-B – USHA Publication 12 Class

Question 22 Chapter 2 of +2-B

Common Size Balance Sheet

22. From the following statement of Profit and Loss, Prepare a common size statement of Profit and Loss of Jyanti Limited for the period ended 31-3-2016.

 Particular ₹ Income Revenue from Operation 25,38,000 Other Income 38,000 25,76,000 Expenses Cost of Material Consumed 14,00,000 Other Expense 5,00,000 19,00,000 Tax 3,38,000

## The solution of Question 22 Chapter 2 of +2-B: –

 Comparative Balance Sheet of Sun Ltd. Particulars Note no. 31st March,2016(B)(4) PercentageChange (Increase/Decrease) I. Income Revenue from Operation 25,38,000 100.00% Other Income 38,000 1.50% Total Revenue 25,76,000 101.50% II. Expenses Depreciation 14,00,000 55.16% Finance Cost 5,00,000 19.70% Total Expenses 19,00,000 74.86% III. Net Profit Before Tax (I-II) 6,76,000 26.64% Less: Tax @50% 3,38,000 13.32% IV. Net Profit After Tax 3,38,000 13.32%

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 21 Chapter 2 of +2-B – USHA Publication 12 Class

Question 21 Chapter 2 of +2-B

Common Size Balance Sheet

21. Prepare a common size statement of Profit and Loss of Suwidha company.

 Particular 31st March 2016 ₹ 31st March 2015 ₹ Revenue from Operation 8,00,000 8,40,000 Other Income 6,000 5,040 Depreciation 48,000 53,760 Finance Cost 32,000 30,240 Income Tax 40% 40%

## The solution of Question 21 Chapter 2 of +2-B: –

 Comparative Balance Sheet of Sun Ltd. Particulars Note no. 31st March,2015(A)(3) 31st March,2016(B)(4) Percentage Change (Increase/Decrease) PercentageChange (Increase/Decrease) I. Income Revenue from Operation 8,40,000 8,00,000 100.00% 100.00% Other Income 5,040 6,000 0.60% 0.75% Total Revenue 8,45,040 8,06,000 100.60% 100.75% II. Expenses Depreciation 5,37,600 4,80,000 64.00% 60.00% Finance Cost 30,240 32,000 3.60% 4.00% Total Expenses 5,67,840 5,12,000 67.60% 64.00% III. Net Profit Before Tax (I-II) 2,77,200 2,94,000 33.00% 36.75% Less: Tax @40% 1,10,880 1,17,000 13.20% 14.70% IV. Net Profit After Tax 1,66,320 1,76,400 19.80% 22.05%

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 20 Chapter 2 of +2-B – USHA Publication 12 Class

Question 20 Chapter 2 of +2-B

Common Size Balance Sheet

20. Prepare a common size statement of Profit and Loss.

 Particular 31st March 2016 ₹ 31st March 2015 ₹ I. Income Revenue from Operation 7,00,000 5,00,000 Other Income 50,000 30,000 Total Revenue 7,50,000 5,30,000 II. Expenses Purchases of Goods 4,00,000 3,50,000 Employees Benefit Expenses 1,20,000 80,000 Other Expenses 40,000 10,000 Total Expenses 5,60,000 4,40,000 III. Net Profit Before Tax (I-II) 1,90,000 90,000

## The solution of Question 20 Chapter 2 of +2-B: –

 Comparative Balance Sheet of Sun Ltd. Particulars Note no. 31st March,2015(A)(3) 31st March,2016(B)(4) Percentage Change (Increase/Decrease) PercentageChange (Increase/Decrease) I. Income Revenue from Operation 5,00,000 7,00,000 100.00% 100.00% Other Income 30,000 50,000 6.00% 7.14% Total Revenue 5,30,000 7,50,000 106.00% 107.14% II. Expenses Purchases of Goods 3,50,000 4,00,000 70.00% 57.14% Employees Benefit Expenses 80,000 1,20,000 16.00% 17.14% Other Expenses 10,000 40,000 2.00% 5.72% Total Expenses 4,40,000 5,60,000 88.00% 80.00% III. Net Profit Before Tax (I-II) 90,000 1,90,000 18.00% 27.14%

Balance Sheet: Meaning, Format & Examples

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Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement

## Question 19 Chapter 2 of +2-B – USHA Publication 12 Class

Question 19 Chapter 2 of +2-B

Common Size Balance Sheet

19. Karnal based Iron Foundry has supplied you the following Balance Sheets. You are required to Prepare a common size balance sheet of HK Computer Limited.

 Particular 31st March, 2016 ₹ 31st March, 2015 ₹ I. Equity and Liabilities Shareholders’ Funds Share Capital 22,00,000 14,00,000 Reserve and Surplus 7,00,000 2,00,000 Non-Current Liabilities Long –term Borrowings 5,00,000 6,00,000 Long term Provisions 2,50,000 4,00,000 Current Liabilities Short term provisions 3,50,000 4,00,000 40,00,000 30,00,000 II. Assets Non-Current Assets Fixed Assets Tangible 12,00,000 7,50,000 Intangible 10,80,000 8,00,000 Non-Current Investments 9,20,000 6,50,000 Current Assets Inventories 4,80,000 3,50,000 Cash & Cash Equivalents 3,20,000 4,50,000 40,00,000 30,00,000

## The solution of Question 19 Chapter 2 of +2-B: –

 Comparative Balance Sheet of Sun Ltd. Particulars Note no. 31st March,2015(A)(3) 31st March,2016(B)(4) Percentage Change (Increase/Decrease) PercentageChange (Increase/Decrease) I. Equity and Liabilities 1. Shareholders’ Funds (a) Share Capital 14,00,000 22,00,000 46.67% 55.00% (b) Reserves and Surplus 2,00,000 7,00,000 6.67% 10.00% 2. Non-Current Liabilities (a) Long-term borrowings 6,00,000 5,00,000 20.00% 30.00% (b) Long term Provisions 4,00,000 2,50,000 13.33% 30.00% 3. Current Liabilities Short term provisions 4,00,000 3,50,000 13.33% 5.00% Total 30,00,000 40,00,000 100.00% 100.00% II. Assets 1.Non-Current Assets Fixed Assets: Tangible 7,50,000 12,00,000 25.00% 30.00% Intangible 8,00,000 10,80,000 26.67% 27.00% Non-Current Investments 6,50,000 9,20,000 21.67% 23.00% 2. Current Assets Inventories 3,50,000 4,80,000 11.66% 12.00% Trade Receivables 4,50,000 3,20,000 15.00% 8.00% Total 30,00,000 40,00,000 100.00% 100.00%

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I

Chapter No. 3 – Partnership Accounts – II (Introduction)

Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)

Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)

Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)

Chapter No. 2 – Techniques of Financial Statement Analysis

Chapter No. 3 – Ratio Analysis

Chapter No. 4 – Cash Flow Statement