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Sultan Chand Double Entry Book Keeping Accounting for Companies for Class 12 Volume 2 (2022)
₹288.00
The books, designed primarily as textbooks, are written in a simple and lucid style. The books also contain abundant problems of graded difficulty to provide extensive practice to the students. Needless to mention, the illustrations and problems are in line with the latest trend of questions.
It gives us immense pleasure to present the 52nd edition of Double Entry Book Keeping for CBSE Class XII for the academic session 2022–23. We are extremely grateful to the teachers and students for their continued patronage ever since its first publication in 1970.
Chapters that have been deleted:
1. Not-for-Profit Organisations (NPOs);
2. Redemption of Debentures; and
3. Comparative and Common-size Statements.
Besides, some modifications have been made in the chapters, which are as follows:
1. Partnership Accounts—Raising and Writing Off Goodwill is included;
2. Partnership Accounts (Dissolution)—If realised value of Tangible Assets is not given, it should be
considered as realised at book value; and
If realised value of Intangible Assets is not given, it should be considered as nil (zero value).
3. Discount or Loss on Issue of Debentures is to be written off from Securities Premium Reserve (if it
exists) or from Statement of Profit & Loss as financial cost.
4. Features and Types of Companies.
5. Sweat Equity.
1. Not-for-Profit Organisations (NPOs);
2. Redemption of Debentures; and
3. Comparative and Common-size Statements.
Besides, some modifications have been made in the chapters, which are as follows:
1. Partnership Accounts—Raising and Writing Off Goodwill is included;
2. Partnership Accounts (Dissolution)—If realised value of Tangible Assets is not given, it should be
considered as realised at book value; and
If realised value of Intangible Assets is not given, it should be considered as nil (zero value).
3. Discount or Loss on Issue of Debentures is to be written off from Securities Premium Reserve (if it
exists) or from Statement of Profit & Loss as financial cost.
4. Features and Types of Companies.
5. Sweat Equity.
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