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NCERT Accountancy - Company Accounts and Analysis of Financial Statements Textbook For Class 12 (12128) - Latest Edition
NCERT Accountancy - Company Accounts and Analysis of Financial Statements Textbook For Class 12 (12128) - Latest Edition
NCERT
Stock: In Stock
SKU: NCERT_Accountancy_(12128)-12
Categories: All, CBSE, CBSE Class 12,
Tag: CBSEClass12
NCERT Accountancy (Code 12128)
Title: Accountancy – Company Accounts and Analysis of Financial Statements (Part II, Class 12)
Publisher: National Council of Educational Research and Training (NCERT)
Medium: English
Edition: Latest edition aligning with CBSE/NCERT guidelines (circa 2025–26)
ISBN:
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ISBN: 978‑9350073421
Format: Paperback
Weight & Size: Approximately 650 g; dimensions around 20.5 × 25.5 × 5 cm
Coverage: Approximately 296 pages
Chapter-wise Structure & Themes
The textbook is structured into six core chapters, covering key areas of corporate accounting and financial statement analysis:
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Accounting for Share Capital – Types, issuance (par, premium, discount), forfeiture, and reissue.
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Issue and Redemption of Debentures – Types of debentures, issue procedures, redemption methods (lump sum, installment, market purchase), writing off discounts, etc.
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Financial Statements of a Company – Preparation of balance sheet and statement of profit & loss following Schedule III of the Companies Act; understanding notes to accounts, uses, and limitations.
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Analysis of Financial Statements – Techniques such as comparative and common-size statements, trend analysis, and the purpose and objectives of statement analysis.
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Accounting Ratios – Liquidity, solvency, profitability, and turnover ratios: meaning, usage, and interpretation.
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Cash Flow Statement – Definition of cash/cash equivalents, classification of activities (operating, investing, financing), preparation (indirect method per AS‑3), and its importance for liquidity assessment.
Key Features & Academic Value
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CBSE-aligned, NCERT-prescribed content ensures syllabus accuracy and examination relevance.
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Structured presentation: Each chapter organizes concepts through clear headings, solved examples, and exercises for hands‑on practice.
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Practical application: Real-world accounting examples and case studies help students grasp how concepts are applied in business scenarios.
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Revision aids: Key points, summaries, and exercises at chapter ends facilitate revision and concept retention.
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Exam preparation: Emphasis on techniques like ratio analysis, statement preparation, and cash flow strengthens readiness for board exams.
