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Unimax Publications – Advanced Accountancy-II- Class 12 Part II – 2021 – Solution

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Unimax Publications – Advanced Accountancy-II- Class 12 Part II is a comprehensive textbook designed for students of Class 12 in the Punjab School Education Board (PSEB). Published by Unimax Publications, this book covers all the essential topics required for students to excel in their accountancy studies.

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The book is divided into various chapters that cover topics such as company accounts, and analysis of financial statements. Each chapter is well-structured and easy to understand, with numerous examples and practice questions provided to help students master the concepts.

One of the key features of this book is its focus on practical application. The authors have included a range of case studies, practical problems, and real-life examples to help students apply the theoretical concepts they have learned to real-world scenarios. This approach not only enhances students’ understanding of the subject but also prepares them for the challenges they may face in their future careers.

In addition, the book includes a comprehensive glossary of key terms, which is particularly helpful for students who are new to the subject. The glossary provides clear definitions of key concepts and terms, making it easier for students to understand and retain the material.

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The authors of this book have also taken care to ensure that it is in line with the latest syllabus prescribed by the PSEB. This means that students can be confident that they are studying the most up-to-date material, and that they are fully prepared for their exams.

Overall, Unimax Publications – Advanced Accountancy-II- Class 12 Part II is an excellent resource for students of Class 12 in PSEB who are studying accountancy. Its clear explanations, practical examples, and comprehensive coverage of the syllabus make it an invaluable tool for students looking to excel in this subject.

Unimax Publications – Advanced Accountancy – II – Class 12 Part II

We have provided the chapter-wise solution of all practical problems of Unimax Publications – Advanced Accountancy-II- Class 12 Part II – 2021 – Solution. These are shown as follows: –

Chapter No. 1 – Company Accounts (Share Capital)

This chapter deals with the concept of share capital and the various types of shares that a company can issue. It also explains the accounting treatment for the issue of shares, including the issuance of shares at par, premium, and discount. The chapter also covers the rules and regulations related to the issue of shares, such as the provisions of the Companies Act, 2013.

Chapter No. 2 – Issue of Debentures

This chapter explains the concept of debentures and the different types of debentures that a company can issue. It also covers the accounting treatment for the issue of debentures, including the issuance of debentures at par, premium, and discount. The chapter also discusses the rules and regulations related to the issue of debentures, such as the provisions of the Companies Act, 2013.

Chapter No. 3 – Redemption of Debentures

This chapter deals with the redemption of debentures, which means the repayment of the amount borrowed by the company through the issuance of debentures. The chapter explains the various methods of redeeming debentures, including redemption at par, premium, and discount. It also covers the accounting treatment for the redemption of debentures and the rules and regulations related to it.

Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)

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This chapter explains the preparation of a company’s balance sheet, which is a financial statement that shows the company’s financial position at a particular point in time. The chapter covers the various items that are included in a balance sheet, such as assets, liabilities, and equity. It also explains the rules and regulations related to the preparation of a balance sheet, such as the provisions of the Companies Act, 2013.

Chapter No. 5 – Tools/Methods of Financial Analysis

This chapter explains the various tools and methods that are used for financial analysis, such as comparative statements, common size statements, and trend analysis. It also covers the importance of financial analysis for decision-making and the limitations of financial analysis.

Chapter No. 6 – Ratio Analysis

This chapter explains the concept of ratio analysis, which is a tool used for financial analysis. It covers the different types of ratios that are used for analyzing a company’s financial performance, such as liquidity ratios, solvency ratios, and profitability ratios. The chapter also explains the significance of ratio analysis for decision-making.

Chapter No. 7 – Cash Flow Statement

This chapter explains the concept of ratio analysis, which is a tool used for financial analysis. It covers the different types of ratios that are used for analyzing a company’s financial performance, such as liquidity ratios, solvency ratios, and profitability ratios. The chapter also explains the significance of ratio analysis for decision-making.

In conclusion, the Unimax Publications – Advanced Accountancy-II- Class 12 Part II covers important topics related to company accounts and financial analysis. The book provides a comprehensive understanding of the accounting treatment for the issue and redemption of shares and debentures, the preparation of financial statements, and the use of tools and methods for financial analysis. The book also covers the rules and regulations related to the preparation of financial statements and the issue and redemption of securities. Overall, this book is a valuable resource for students who want to gain a deep understanding of advanced accounting concepts and their practical applications in the corporate world.

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