Скачать с ютуб Best Accounts & Economics Exam Strategy | Mission 90% | Class 12 CBSE Board Exam 2025 в хорошем качестве

Best Accounts & Economics Exam Strategy | Mission 90% | Class 12 CBSE Board Exam 2025

CBSE Class 12 Exam Strategy | Accounts & Economics | Score 90% + in Boards Hey champs! 💪✨ With CBSE Class 12 board exams around the corner, it's time to level up your prep! In this video, I’m breaking down the *ULTIMATE exam strategy* for *Accounts* and *Economics* that will help you score 95+ with ease. 💯📖 ✅ *Complete Chapter-Wise Breakdown* ✅ *Most Important Topics & Questions* ✅ *Time Management Tips* ✅ *How to Write Perfect Answers* ✅ *Last-Minute Revision Hacks* Using my **funny and unique techniques**, I’ll make these subjects super simple and stress-free. Let’s crush the board exams together! 🚀 📅 *Start Now* and stay ahead of the game! 👉 *Like, Share & Subscribe* for more awesome content from **AK COMMERCE CLASSES**! 💥 #class12thboardexam #commerce #cbseboard #accounts #economics #examstrategy We Will Cover All this Topics Accounts Part A: Accounting for Partnership Firms and Companies Unit 1: Accounting for Partnership Firms Fundamentals of Partnership Nature and features of partnership Partnership Deed and its contents Provisions in the absence of a partnership deed Fixed vs. fluctuating capital accounts Profit and Loss Appropriation Account Interest on capital, interest on drawings, salary, commission *Goodwill: Nature and Valuation* Meaning and nature of goodwill Factors affecting goodwill Methods of valuation – Average profit method, Super profit method, Capitalization method *Change in Profit-Sharing Ratio among Existing Partners* Sacrificing ratio and gaining ratio Accounting treatment for revaluation of assets and liabilities Adjustment of goodwill among existing partners *Admission of a Partner* Effect of admission on profit-sharing ratio Calculation of new ratio and sacrificing ratio Treatment of goodwill Revaluation of assets and liabilities Adjustment of capital accounts and preparation of Balance Sheet *Retirement and Death of a Partner* Calculation of new profit-sharing ratio Treatment of goodwill Revaluation of assets and liabilities Settlement of retiring partner’s dues Joint Life Policy (concept only) Preparation of Balance Sheet after retirement or death *Dissolution of Partnership Firm* Meaning and types of dissolution Settlement of accounts as per Section 48 of the Partnership Act Preparation of Realisation Account Treatment of unrecorded assets and liabilities #### *Unit 2: Accounting for Companies* *Accounting for Share Capital* Types of companies Types of share capital (equity, preference shares) Issue of shares at par, premium, and discount Over-subscription and under-subscription Calls in arrears and calls in advance Issue of shares for consideration other than cash Forfeiture and reissue of shares Disclosure of share capital in the Balance Sheet *Accounting for Debentures* Meaning and types of debentures Issue of debentures at par, premium, and discount Issue of debentures for consideration other than cash Terms of redemption – lump sum, installment, and conversion Debentures as collateral security Interest on debentures and its accounting treatment Writing off discount or loss on issue of debentures --- *Part B: Financial Statement Analysis* #### *Unit 3: Analysis of Financial Statements* *Financial Statements of a Company* Statement of Profit and Loss (format as per Schedule III) Balance Sheet (format as per Schedule III) Significant Accounting Policies and Notes to Accounts *Financial Statement Analysis* Objectives, significance, and limitations Tools for analysis – Comparative statements, Common size statements, Ratio Analysis *Accounting Ratios* Liquidity Ratios – Current ratio, Quick ratio Solvency Ratios – Debt to equity ratio, Total assets to debt ratio, Interest coverage ratio Activity Ratios – Inventory turnover, Debtors turnover, Creditors turnover, Fixed assets turnover Profitability Ratios – Gross profit ratio, Net profit ratio, Operating profit ratio, Return on investment #### *Unit 4: Cash Flow Statement* *Meaning and Importance of Cash Flow Statement* Classification of Activities – Operating activities, Investing activities, Financing activities Preparation of Cash Flow Statement (As per AS 3 - Revised) using the indirect method Adjustments for non-cash items like depreciation, gains or losses on sale of assets Treatment of dividends, taxes, and extraordinary items