Accountancy XII Part-II

By Prof. Shipra Vaidya   |   DESS, NCERT, New Delhi
Learners enrolled: 2030
As the name of the book suggests, this course’s main objective is to impart the basic knowledge to its learners about the company accounts and analysis of its financial statements. This course will help the learners to identify and understand the terms such as Shares and Debentures, Financial Statements, Ratio Analysis and Cash Flow Statement.
It will further help the learners to understand the functioning of share market and how the financial statements of the company are analysed and compared with its previous performance and with its competitors in the market. The course will also help the students to prepare and understand the Statement of Profit and Loss of a company as per schedule III.
Thus, the course is drafted in a way that it will not only enhance the knowledge of the learners but also broaden their mental horizon towards financial literacy. It will give them an opportunity to apply their learning in the real time scenarios. Also, this course is the basis to any accountancy course and therefore, will inculcate interest in the learners for further studies in accountancy.
Course Status : Ongoing
Course Type : Core
Duration : 24 weeks
Start Date : 12 Apr 2021
End Date : 30 Sep 2021
Exam Date : 24 Sep 2021 IST
Enrollment Ends : 31 Aug 2021
Category :
  • School
Credit Points : 2
Level : School

Course layout

Chapter No.

Module No.

Module Name

Chapter 1

Module 1

Accounting for Share Capital: An Introduction – Part 1

Module 2

Accounting for Share Capital: Procedure of Recording Issue of Share – Part 2

Module 3

Accounting for Share Capital: Over Subscription with Callsin-Arrear & Calls-in Advance – Part 3

Module 4

Accounting for Share Capital: Securites Premium Reserve, Forfeiture & Re-issue of Shares – Part 4

Module 5

Accounting for Share Capital: Procedure of Recording Issue of Share – Part 5

Assignment 1

Chapter 2

Module 6

Issue of Debentures: Basics – Part 1

Module 7

Issue of Debentures: Keeping in View the Terms of Redemption – Part 2

Module 8

Issue of Debentures for Consideration Other Than Cash – Part 3

Module 9

Issue of Debentures: Collateral Securities, Interest on Debentures & Writing off Discount/Loss – Part 4

Module 10

Redemption of Debentures: Basics Concepts & Redemption by Lump Sum Payment Method – Part 5

Module 11

Redemption of Debentures: Redemption in Instalments: By Draw of Lots – Part 6

Module 12

Redemption of Debentures: Purchase in Open Market & Redemption by Conversion – Part 7

Assignment 2

Chapter 3

Module 13

Financial Statements of a Company: Part – 1

Module 14

Financial Statements of a Company: Part – 2

Module 15

Financial Statements of a Company: Part – 3

Module 16

Financial Statements of a Company: Part – 4

Assignment 3

Chapter 4

Module 17

Analysis of Financial Statements: Part – 1

Module 18

Analysis of Financial Statements: Part – 2

Assignment 4

Chapter 5

Module 19

Accounting Ratios: Part – 1

Module 20

Accounting Ratios: Part – 2

Module 21

Accounting Ratios: Part – 3

Module 22

Accounting Ratios: Part – 4

Assignment 5

Chapter 6

Module 23

Cash Flow Statement: Part – 1

Module 24

Cash Flow Statement: Part – 2

Module 25

Cash Flow Statement: Part – 3

Assignment 6

Final Assessment

Books and references

NCERT "Company Accounts and Analysis of Financial Statements" for Class - XII

Instructor bio

Prof. Shipra Vaidya

DESS, NCERT, New Delhi
Professor Shipra Vaidya is in faculty of Commerce in Department of Education in Social Sciences, NCERT, New Delhi. Her area of specialisation includes Accouting, Business Studies Computerised Accounting System. She is a member coordinator for NCERT's Commerce Curriculum and Textbooks at the higher secondary stage.

Course certificate

The final assessment will be conducted in the last week of the course i.e. from 24 Sept to 30 Sept 2021. The participants will get completion certificate if they score 70% and above in the final assessment.

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