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Financial Statements Of A Company Class 12 Notes Accountancy

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Financial Statements Of A Company class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm’s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 Accountancy notes on chapter 11 accounting for partnership firm’s fundamentals are also available for download in CBSE Guide website.

CBSE Guide Financial Statements Of A Company class 12 Notes Accountancy

节目24 土耳其风情舞蹈《火》,土耳其火舞舞蹈团
“只要总体市场仍然相对积极,只要交易继续执行良好,我们继续预期今年余下时间会保持健康的交易量,”高盛(Goldman Sachs)美洲股票资本市场主管戴维?路德维格(David Ludwig)表示。
It is revealed that Hadid's visa application was turned down after she offended many by squinting her eyes in an attempt to impersonate the Buddha in February.

Class 12 Accountancy notes Chapter 11 Financial Statements Of A Company 

One of the biggest trends I’m noticing in entrepreneurship right now focuses on access. Innovators are taking what was once costly, time-intensive, or otherwise beyond reach and efficiently offering it to consumers. Whether it’s learning new skills, inspiring a new interest, or tapping into formerly cost-prohibitive markets, entrepreneurs are finding new ways to bring the unique and specialized to a more mainstream market. We started to see this with collaborative consumption business models and I predict we’ll continue to see an influx of ‘access-based’ business models in the year ahead.
n. 临时工
The appointment of Inga Beale to run Lloyds of London and of Mary Barra to run General Motors marked an encouraging end to 2013. Progress for women in the coming year will continue to be too little and too slow, but you should expect to see women in positions of power and influence everywhere. Even Japan is starting to try to get women into work.
When scientists discover how to shrink humans to five inches tall as a solution to overpopulation, Paul (Matt Damon) and his wife Audrey (Kristen Wiig) decide to abandon their stressed lives in order to get small and move to a new downsized community, a choice that triggers life-changing adventures.
Rachel Bloom burst into tears as she won best lead in a comedy or musical TV show while Amazon show Mozart In The Jungle was another surprise victor at the awards show when it was named best TV comedy.

Download Revision Notes as PDF

CBSE Class 12 Accountancy Revision Notes Chapter 1 Financial Statements Of A Company

Attention, travel lovers. You may not have made any travel plans yet, but the choices for next year’s best destinations are already out. Recently, the well-known travel guide publisher Lonely Planet issued its Best in Travel 2014 selection. Here, we pick a few countries from its top 10 list to give you a taste.
Foreign investment in emerging markets has dropped to the lowest level since the financial crisis as investors are braced for the fallout of the first US interest rate rise in nearly a decade.

11. Am I dwelling on the past? It is very tempting and almost involuntary to look back on the past and obsess over something we regret or something we miss. Learn to let go and only focus on what’s happening right now, and on the choices you will make today.

  1. 全国660多个市 家居卖场为何“扎堆”开店?
  2. 楼市潜规则揭底:“号头费”流进了谁的口袋
  3. Notes to Accounts.
  4. Cash Flow Statement.

The number of inbound travelers to Beijing grew after the city hosted the 2008 Olympics until 2012, when it saw a 3.8% decline, followed by the further drop last year.
新职员有望获得一个体面的成绩单——2.1甚至更高。尽管学历证书很重要,但Teach First也希望培养谦逊、尊敬他人和同理心等个人品质。该项目的申请数量是可提供职位的7倍。


Reese Witherspoon dreamt of being a non-traditionalist, reportedly wanting to transform the best actress statue she won for Walk the Line into a door knocker or a necklace (“statement” jewellery would not have cut the mustard). Neither option being practical, however, he now stands in her living room.
直到最近,Weill Cornell Medical College的科学家们至少在老鼠和猴子身上实现了这一点。这种人造视网膜,它的芯片可以将画面转换为电子信号,而它的微型投影机可以将电子信号转化为投影光线。
“…was caught in a big lie on her resume during the meeting.”

At contents of Balance Sheet

'It surprised me, but it's a good sign for Tencent getting abroad, because in particular WeChat is a combination of WhatsApp and Instagram, so it's a unique value proposition that is probably pretty good for emerging market consumers,' he said.
“我们会根据天气谨慎考虑投送的时间和地点,但这些都不会公开,”脱北者Park Sang-Hak说道,他曾经领导过一系列的气球投送运动。

The 30 percent increase is to be driven bymore specialty drug innovation, greater patient access to medicines and reducedimpact from patent expiry dates.


Part I – Form of Balance Sheet 

  1. Share capital equity AND LIABILITIES
  2. (1) Shareholders’ funds
  • Reserves and surplus
  • 聚氨酯防水涂料等产品抽查合格率不到80%
  1. (1)b.Reserves and Surplus

(i) Reserves and Surplus shall be classified as :

(a) Capital Reserves;

(b) Capital Redemption Reserve;

(c) Securities Premium Reserve;

(d) Debenture Redemption Reserve;

(e) Revaluation Reserve;

(f) Share Options Outstanding Account;

(g) Other Reserves – (Specify the nature and purpose of each reserve and the amount in respect thereof such as Tax Reserve);

(h) Surplus i.e. Balance in statement of Profit & Loss.

(i) Debit balance of Statement of Profit and Loss shall be shown as a negative figure under the head ‘surplus’. Similarly, the balance of ‘Reserves and Surplus’, After adjusting negative balance of surplus, if any, shall be shown under the head ‘Reserves and Surplus’ even if the resulting figure is in the negative.

1.3 Non-current liabilities

据中国保监会(Insurance Regulatory Commission)公布数字,上半年利润总额1055.86亿元人民币(合159亿美元),同比减少1241.99亿元人民币,下降54.05%。

Long-term borrowings

Deferred tax liabilities (Net)

Other Long term liabilities

Long-term provisions

1.3.a. Long-term borrowings :

1.3.a. 1. Long-term borrowings shall be classified as :

(a) Bonds/debentures;

(b) Term loans;

From banks;

From other parties;

(c) Deferred payment liabilities;

(d) Deposits;

(e) Loans and advances from related parties;

(f) Long term maturities of finance lease obligations;

(g) Other loans and advances (Specify nature).

1.3.c Other Long-term liabilities


(a) Trade payables; (payable after 12 months from date of Balance sheet or after operating cycle); and

(b) Others.


1.3.c. Long-term Provisions

绿色建材前景广阔 建材企业应以技术创新谋“转型”

(a) Provision for employee benefits. Example: Provision for Provident Fund

(b) Other (specify nature). Example: Provision for Warranties.

I.4. Current Liabilities

  1. 布莱恩·肯德罗拉是纽约Stack's Bowers Galleries 拍卖行的行长,他透露这次拍卖吸引了来自6个国家的6名竞拍者。在星期四举行的拍卖会上,中标者是一名匿名的亚洲收藏家。

(a) it is expected to be settled in the company’s normal operating cycle; or

(b) it is held primarily for the purpose of being traded; or

(c) it is due to be settled within twelve months after the reporting date; or

(d) the company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counter party, result in its settlement by the issue of equity instruments do not affect its classification.

  1. Jiang Yiyi at the China Tourism Academy suggests China adopt a long-term national plan to improve the country's image and investment in inbound tourism to attract more visitors.

Short-term borrowings

Trade payables

Other Current liabilities

Short-term provisions

1.4.a. Short-term borrowings

I may say "I'm terminating you because you didn't meet performance measures." I'm not going to say it's because you're a pain in the butt and piss people off every time you interact with them.
While Kobe's grown into his 6'6'' frame nicely, he was still a pretty decent-sized guy back in high school. Just imagine how hard trying to stop a 17-year-old Kobe Bryant was back in 1996. I'm sure it was nearly impossible.

(a) loans repayable on demand;

(b) Bank overdraft and cash credit limit form banks;

(c) Loans from other parties repayable within 12 months;

(d) Deposits; and

(e) Other loans and advances (Specify nature).

1.4.c. Other current liabilities


(a) Current maturities of long-term debt;

(b) Current maturities of finance lease obligations;

(c) Interest accrued but not due on borrowings;

(d) Interest accrued and due on borrowings;

(e) Income received in advance;

(f) Unpaid dividends;

(g) Application money received for allotment of securities and due for refund and interest accrued thereon;

(h) Unpaid matured deposits and interest accrued thereon;

(i) Unpaid matured debentures and interest accrued thereon;

(j) Calls-in-Advance

(k) Other payables (specify nature).

1.4.d. Short-term Provisions

Sinta Nuriyah carries forth her family’s campaign in Indonesia, holding interfaith events and establishing a network of progressive Islamic boarding schools for girls.


(a) Provision for employee benefits;

(b) Others (specify nature).

单词regulate 联想记忆:

  1. Assets
  2. Non-Current Assets

(a) Fixed assets

(i) Tangible assets

(ii) Intangible assets

(iii) Capital work-in-progress

(iv) Intangible assets under development

(b) Non-current investments

(c) Deferred tax assets (net)

(d) Long-term loans and advances

(e) Other non-current assets

  1. 1.a.i. Tangible assets

There were also shows that didn’t live up to early expectations but still had traction, most notably “The Affair,” on Showtime, which began as a Hamptons film noir and instead turned into a French art film. The crime may not be commensurate with the series’s punishingly slow pace and “Rashomon"-like storytelling, but the series picked up momentum — and suspense — in the final episodes.

Some 930,000 people sat the National Public Servant Exam in China on Nov. 29 last year, a 60,000 decrease year on year. But the 27,000 positions on offer was a new high.

 I of the Schedule III :

(a) Land;

(b) Buildings;

(c) Plant and Equipment;

(d) Furniture and Fixtures;

(e) Vehicles;

(f) Office equipment;

(g) Other (specify nature).

 II.1.a.ii. Intangible Assets

n. 慈善,慈善机关(团体), 仁慈,宽厚

(h) Classification shall be given as:

(a) Goodwill;

(b) Brands/trademarks;

(c) Computer software;

(d) Mastheads and publishing titles;

(e) Mining rights;

(f) Copyrights, patents and other intellectual property rights, services and operating rights;

(g) Recipes, formulae, models, designs and prototypes;

(h) Licenses and franchise;

(i) Other (specify nature).

  1. 电商时代考验家居建材实体商店“抗打击”能力



为Kinect开发《迪斯尼乐园大冒险》(Disneyland Adventures)和《精英:危险》(Elite: Dangerous)的开发商在ScreamRide中,将主题乐园经营发挥到了极致。玩家可以在游戏中建立夸张的过山车、云霄飞车和其他游乐设施,并进行试运营。游戏有三种玩法:工程师可以建设复杂的飞车,测试物理和重力极限;“尖叫骑手”则乘坐这些飞车,直接体验这种惊险与刺激——这有时会直接导致游戏人物死亡;而拆除专家可以用任何必要手段拆掉整个游乐园。随着《过山车大亨》(Roller Coaster Tycoon)等电脑游戏移植到了智能手机上,这一款次世代的过山车游戏可以让玩家有着时尚的互动体验。建设、体验和拆除过山车总是很有趣的,而ScreamRide则提供了多种方式,让你与朋友们共享这种兴奋之情。

《中国500最具价值品牌》榜单揭晓 建材品牌数量排名第二

(i) Non-currents investments shall be classified as :

  1. Trade investments; and
  2. Other investments.

Trade investments

Making Airbnb go away might not be so easy. A recent Quinnipiac poll found that 56 percent of the responders thought New Yorkers should be allowed to rent rooms out to strangers. “We don’t want to turn into hotels, but at the same time people want to rent out their apartments sometimes,” said Paul R. Gottsegen, the president of Halstead Management Company, which manages 250 residential properties in the city.

中央财政下达19.85亿元 支持地方实施“国培计划”

(a) Investment in  property;

(b) Investment in Equity Instruments;

(c) Investment in preference shares;

(d) Investment in Government or trust securities;

(e) Investment in debentures or bonds.

(f) Investment in Mutual Funds;

(g) Investment in partnership firms;

(h) Other non-current Investments (specify nature)

Note :If a debenture is to be redeemed partly within 12 months and balance after 12 months, the amount to be redeemed within 12 months should be disclosed as current and balance should be shown as non-current.

  1. 俄罗斯建材、陶瓷等行业市场需求大

After months have passed without a culprit in her daughter's murder case, Mildred Hayesmakes a bold move, painting three signs leading into her town with a controversial message directed at William Willoughby, the town's revered chief of police. When his second-in-command Officer Dixon, an immature mother's boy with a penchant for violence, gets involved, the battle between Mildred and Ebbing's law enforcement is only exacerbated.
My hunch is that this draft will look pretty good by March and will be much better than last year's, which was one of the most underwhelming in recent memory. New Orleans and Washington both need some direction, and soon.

(i) Long-term loans and advances shall be classified as :

(a) Capital Advances;

(b) Security Deposits;

(c) Loans and advances to related parties (giving details thereof);

(d) Other loans and advances (specify nature)



4月份70个大中城市有67城新房价格上涨 商住价格稳中略升

(i) Long Term Trade Receivables (including trade receivables on deferred credit terms);

(ii) Other (Specify nature)

A receivable shall be classified as ‘trade receivable’ if it is in respect of the amount due on account of goods sold or services rendered in the normal courses of business.

Important: The Schedule III does not contain any specific disclosure requirement for the unamortized portion of expense items such as share issue expenses, ancillary borrowing cost and discount or premium relating to borrowings.

Remedy: The tricky aspect of this regret is that it’s typically rooted in hindsight. Only after you’ve left the job and have moved on to something better, do you start beating yourself up for not making the leap sooner, even if it hadn’t been practical or possible. What you can do is to identify the factors that kept you in your former position as red flags to be aware of in the future and work to line up supports that will allow you to more quickly capitalize on other opportunities as they may present themselves. This could include reviewing and updating your resume with new accomplishments on a monthly or quarterly basis, keeping your LinkedIn account current, building up a contingency fund to allow you to feel less tethered to your current pay check and staying in the loop on industry news and gossip to be aware of where your skills and experience could be of value.
China’s commercial banks are the control centre of the financial system and supply almost 70% of the financing that feeds the real economy.

I.2. Current Assets

  1. While China remains the largest holder of American government securities, it cut down exposure to USD 1.25 trillion in October.

(a) it is expected to be realized in, or is intended for sale or consumption n the company’s normal operating cycle; or

(b) it is held primarily for the purpose of being traded; or

(c) it is expected to be realized within twelve months after the reporting date; or

(d) it is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date.

宁波LED照明受推崇 三国外交官来甬抛“绣球”

  1. 基地方面希望借此提升公众意识,宣扬保护区及熊猫保护的理念,同时在中国进行动物野生放归,增加中国部分物种濒危区的动物数量。
    Apart from India, other BRICS nations -- Brazil, Russia, China and South Africa -- cut down their holdings of American government securities.

II.2.a. Current Investments

Usher “Good Kisser” (RCA)
《 佛罗里达乐园》

近九成中介每周休息不足一天 从业者大多为男性

(a) Investment in Equity Instruments;

(b) Investment in preference shares;

(c) Investment in Government or trust securities;

(d) Investment in debentures or bonds.

(e) Investment in Mutual Funds;

(f) Investment in partnership firms;

(g) Other Investments (specify nature)

II.2.b. Inventories


(a) Raw materials;

(b) Work-in-progress;

(c) Finished goods;

(d) Stock-in-trade (in respect of goods acquired for trading);

(e) Stores and spares;

(f) Loose tools;

(g) Other (specify nature)




"Sure, there are only whites in the stadium. It comes down to money," said Ana Beatriz Ferreira, a 27-year-old parking attendant in Rio de Janeiro, who is black. "Nobody I know could find affordable tickets."


“An employee stormed out in the middle of a meeting, without explanation.”

(i) Cash and cash equivalents shall be classified as :

(a) Balances with banks;

(b) Cheques, drafts on hand,

(c) Cash in hand;

(d) Other (specify nature)

日亚化力争专利权 亿光遭德法院“封口”

(i) Short-term Loans and Advances shall be classified as :

(a) Loan and advances to related parties (giving details thereof):

(b) Other (specify nature)

(ii) Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.

涂料行业生存新法则:适者生存 优胜略汰

Those born after 1995 tend to make more varied choices and are likely to combine work with their hobbies.
时间:2009-10-21 编辑:sunny
"This film was about survival, adaptation and the triumph of the human spirit and more importantly it was about trust.”

for example-

 ParticularsMain headingSub heading
current investmentsassetscash and cash equivalents
deferred tax liabilityequity and liability non current liability
plant and equipmentassets non current assets
goodwillassetsnon current assets
capital work in progessassetsnon current assets
trademarkassetsnon current assets
deferred tax assetsassetsnon current assets
loose toolsassets current assets
security depositsassetsnon current investments
stock in tradeassetscurrent assets

Statement of Profit and Loss

  • Statement of Profit and Loss: It is a statement prepared to show the result of business operations during an accounting period.

ar一再,rog要求-一再要求-傲慢的arrow ant:一个想射箭的蚂蚁-傲慢自大的

Snap, however, has sunk to about $15 after initially rallying from its IPO price of $17 in March, damping some expectation of further activity involving so-called decacorns, tech companies that have achieved valuations of $10bn or more through private funding.

for example –

欠款数十万 却将价值百余万房屋“卖”80万 法院: 不许!

甲醛超标 自如承诺解决方案落实难

Statement of Profit & Loss

For the year ended

(Rs. In………)

Revenue from Operations : It refers to the revenue earned by the company from its business operations.CONTENTS OF STATEMENT OF PROFIT AND LOSS

Fox example :

(1) Revenue from sale of products or services

(2) Revenue from sale of scrap.

  1. Other Income : It refers to the revenue earned by the company from activities other than its business operations.

For example :

(i) Interest Income

(ii) Dividend Income

(iii) Profit from sale of investments or fixed assets.

(iv) Bad debts recovered

(v) Excess provisions written back etc.

  1. Cost of Material Consumed:

In 2007, Apple released the first iPhone: a full touchscreen phone, complete with its own virtual keypad. To many, Apple had done something new, something never seen before. They had made the first touchscreen phone. But this was incorrect: Apple did not make the first touchscreen phone, nor was the touchscreen a new invention.

Note: Inventory of Work-in-progress, Finished goods and Stock-in-trade are no considered for calculating cost of material consumed.

  1. Purchase of Stock-in-Trade: It includes goods purchased for resale purpose in same form i.e., without any further processing.
  2. Australian and Spanish schools are doing well, however. Each country’s three representatives have risen up the ranking. Sydney’s Macquarie Graduate School of Management is Australia’s top placed institution at 49 and Spain’s IE Business School moved up four places to eighth, the first time since 2012 that the Madrid school is back in the top 10.

= Opening Inventories – Closing Inventories

  1. Employees Benefit Expenses : It includes all expenses incurred by the company on its employees such as :

(i) Wages, salaries, bonus etc.

(ii) Leave encashment, staff welfare expenses, etc.

(iii) Contribution to employees provident fund and other funds.

  1. Finance Cost: It means cost incurred by a company on its borrowings i.e., debentures issued or loan taken by it.

Yahoo CEO Marissa Mayer

  1. Depreciation and Amortisation expenses : Depreciation is the cost of tangible fixed assets written of over their useful life such as on  building, plant & machinery etc.

单词circulation 联想记忆:

  1. Other Expenses: Expenses that are not shown in any of the above mentioned heads are shown here.

For example:

(i) Carriage Inwards/Outwards

(ii) Audit Fees

(iii) Insurance charges

(iv) Rates & taxes

(v) Bank charges

(vi) Advertisement expenses

(vii) Administrative expenses

(viii) Selling and distribution expenses

(ix) Power and electricity expenses]

(x) Repairs of Fixed Assets etc.

(xi) Rent

(xii) Telephone expenses

(xiii) Sundry expenses

paricularsmain headingsub heading
audit feesexpensesother expenses
wages salary bonusexpensesemployees benefit expenses
cost of raw materialexpensescost of production
interest incomeincomeother income
bad debts recoveredincomeother income
advertisement expensesexpensesother expenses
contribution to EPFexpensesemployees benefit expenses
sale of scrapincomerevenue from operations
power and electricityexpensesother expenses
insuranceexpensesother expenses

CBSE Class 12 Revision Notes and Key Points

摩根大通资产管理公司(J.P. Morgan Asset Management)基金经理格雷格森(Neil Gregson)表示,若事实如此,将需要沙特阿拉伯削减一定的原油产量来抵消其他中东地区国家增产的影响。该公司管理着35亿美元自然资源投资资金。
这家Post-it即时贴和思高(Scotch)胶带制造商在2月份授权进行120亿美元的股票回购,取代当前75亿美元的回购计划。《财富》美国500强公司3M公司(3M) 遵循了去年末发表的声明行动。这项声明称,公司在之后4年准备投入100亿美元用于收购,最多将投入220亿美元用于回购。
Quite a few students were disillusioned by UK visa regulations. “A lot of people saw the programme as a gateway to employment in Europe,” says one. “If this was the objective, then a lot of them would have gone away unfulfilled.”
adj. 高品质的

To download Financial Statements Of A Company class 12 Notes Accountancy, sample paper for class 12 Physics, Chemistry, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT Financial Statements Of A Company , NCERT Exemplar Financial Statements Of A Company , quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through the best app for CBSE students and myCBSEguide website.

  • 2. The new one childplus policy will substantially raise the birth rate, contributing up to 2million new children to the 2014 economy, a 15 percent one-year lift that willonly further boost consumer morale and spirit.
  • 6城率先试点共有产权房 为公租房注入新活力
  • 雄安新区住房将租售并举
  • 建材代理商上演家居卖场“大逃离”
  • 新个税改革红利要来了!首套房贷利息情况正在摸底
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  • 职业病防护缺失 佛山陶瓷企业被罚40万
  • 《神奇动物在哪里》将于2016年11月18日在全球上映。
  • 养老服务市场迎扩大开放年 十万亿级市场引资本角逐
  • n. 代表,副手
  • 取消若干证明事项 大幅精简办理流程 减税降费红包更好拿了
  • 国内多地探索“租购同权”市场变化仍待检验

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