Table of Content

Principles of Accounting Complete Theory Notes


Class 12 Account Theory Notes 
         Chapter :1 (Company Formation)
1. Introduction
2. Concept and Meaning of Public Company
3. Features of Company
4. Private Company
5. Public Company
6. Different between Public and Private Company
7. Company Promoters
8. Main Documents of Company
9. Meaning of Company's Share
10. Features of Share
11. Types of Shares
12. Meaning of Share Capital  

Chapter: 2 (Issue of Shares for Cash)
1. Introduction
2. Methods of Issues of Shares 
3. Issue of Equity Shares on Lump Sum Basis
4. Issue of Equity Shares on Installments
5. Entries for Issue of Shares in Installments
6. Calls in Advance
7. Calls in Arrears
8. Minimum Subscription of Shares
9. Under Subscription of Shares  
10. Over Subscription of Shares
11. Interest on Calls in Arrears
12. Interest on Calls in Advance
13. Issue of Preference Share
14. Redemption of Preference Shares

Chapter: 3 (Forfeiture And Re-issue of Shares)
1. Introduction
2. Meaning for Forfeiture of Shares
3. Accounting for Forfeiture of Shares

Chapter: 4 (Issue of Shares for Other Than Cash)
1. Introduction 
2. Determination of Purchase Price
3. Goodwill or Capital Reserve
4. Issue of Shares for the Purchase of Assets
5. Issue of Shares for Underwriting Commission
6. Opening Balance Sheet

Chapter: 5 (Accounting for Debenture)
1. Introduction
2. Meaning of Debenture
3. Characteristics of  Debenture
4. Important of Debenture
5. Different between Share and Debenture 
6. Types of Debenture
7. Accounting Entries for the Cash
8. Issue of Debenture
9. Issue of Debenture for other than Cash
10. Issue of Debenture as a Collateral Security
11. Redemption of Debenture

Chapter: 6 (Final Account [Traditional Method])
1. Introduction
2. Concept and Meaning of Final Accounts
3. Preparation of Final Account
4. Trading Account
5. Proft and Loss Account
6. Profit and Loss Appropriation Account
7. Balance Sheet
8. Adjusting Entries and its type

Chapter: 7 (Financial Statements [Modern Method])
1. Introduction 
2. Financial Statements
3. Features of Financial Statement 
4. Objectives of Financial Statement
5. Important and Limitations of Financial Statement
6. Types of Financial Statement
7. Income Statement
8. Statement of Retained Earnings
9. Statement of Financial Position or Balance sheet
10. Statement of Shareholder's Equity and Csh Flows
11. Financial Statement as per Nepal Company Act and NFRS

Chapter: 8 (The Worksheet)
1. Introduction
2. Meaning of Worksheet
3. Objectives and Needs of Worksheet
4. Preparation of Worksheet
5. 10-column worksheet and preparation of 10-column worksheet
6. 12- column worksheet and preparation of 12-column worksheet
7. Adjustment Entries and Closing Entries

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