Class 12 · Code 055

Accountancy Quick Reference

Three printable revision sheets — one per book. Journal entries catalogues, capital-account formats, all 16 ratios with formulas and ideal ranges, Schedule III heads, and the CFS indirect-method template — designed for the night before the paper.

Book 1 · 7 chapters

Partnership Accounts

T.S. Grewal — Double Entry Book Keeping

Section 13 IPA defaults, P&L Appropriation A/c structure, Goodwill 5 methods, Sacrificing/Gaining Ratios, Admission & Retirement entries, Death-of-partner (profit till date), Dissolution (Realisation A/c, Garner v Murray).

~30 journal entries 5 goodwill formulas IPA 1932 sections

Open Partnership reference

Book 2 · 2 chapters

Company Accounts

NCERT — Company Accounts & FSA

Share Capital types, Issue at par / premium / discount, Forfeiture & Re-issue entries, Pro-rata allotment, Calls in Advance/Arrears, Securities Premium uses, Debenture issue + redemption, DRR (10%) and DRI (15%), Interest + TDS.

~25 journal entries DRR / DRI rules Companies Act 2013

Open Companies reference

Book 3 · 5 chapters

Analysis of Financial Statements

T.S. Grewal — Analysis of FS

Schedule III vertical Balance Sheet + Statement of P&L, Comparative & Common-Size formulas, all 16 ratios with formulas, ideal ranges and interpretation, Cash Flow Statement (indirect method) line-by-line template.

All 16 ratios Schedule III CFS template

Open Analysis reference