Issue and Redemption of Debentures – CBSE Notes for Class 12 Accountancy CBSE Notes Accountancy Topic 1: Introduction, Issue of Debentures and Various Cases from The Point of View of Redemption 1. Meaning of Debenture It means a document of companies indebtedness issued under the seal of the company and containing a contract for the…
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Accounting for Share Capital – CBSE Notes for Class 12 Accountancy Topic 1: Introduction 1. Company A joint stock company is an artificial person, created by law, having separate entity distinct from its members with a perpetual succession and a common seal. 2. Characteristics or Features of a Company (i) Artificial person (ii) Voluntary association…
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Dissolution of Partnership Firm – CBSE Notes for Class 12 Accountancy CBSE Notes Accountancy 1. Dissolution Dissolution means discontinuance of existing relationship among the partners. According to Indian Partnership Act, 1932, dissolution may be either of partnership or of a firm. 2. Dissolution of Partnership It changes the existing relationship between partners but the firm…
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Reconstitution of a Partnership Firm — Retirement/Death of a Partner – CBSE Notes for Class 12 Accountancy Topic 1: Introduction and New Profit Sharing Ratio/Gaining Ratio 1. Meaning of Retirement Retirement of a partner means ceasing to be a partner of the firm. The different ways by which a partner can retire from the firm…
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Reconstitution of a Partnership Firm — Admission of a Partner – CBSE Notes for Class 12 Accountancy CBSE Notes Accountancy Topic 1: introduction and New Profit Sharing Ratio and Sacrificing Ratio 1. Meaning Admission of a partner is one of the modes of reconstituting the firm under which old partnership comes to an end and…
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Accounting for Partnership: Basic Concepts – CBSE Notes for Class 12 Accountancy Any change in existing agreement of partnership amounts to reconstitution of a firm. As a result, the existing agreement comes to an end and a new agreement comes into existence and the firm continues. 1. Modes of Reconstitution of a Partnership Firm Reconstitution…
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Accounting for Not-for-Profit Organisation – CBSE Notes for Class 12 Accountancy CBSE Notes Accountancy Topic1: Concepts of Partnership and Partnership Deed 1. Partnership According to Section 4 of the Indian Partnership Act, 1932, ‘Partnership is defined as, ‘the relation between persons who have, agreed to share the profits of a business carried on by all…
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CBSE Notes for Class 12 Accountancy PART I Accounting for Not-for-Profit Organisation Accounting for Partnership: Basic Concepts Reconstitution of a Partnership Firm — Admission of a Partner Reconstitution of a Partnership Firm — Retirement/Death of a Partner Dissolution of Partnership Firm PART II Accounting for Share Capital Issue and Redemption of Debentures Financial Statements of…
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Communication Systems Class 12 Notes Chapter 15 Topic 1 Communication 1. Communication Communication is the act of transmission and reception of information. 2. Communication System A system comprises of transmitter, communication channel and receiver. A block diagram of a generalised communication system is shown as below: 3. Transmitter It consists of transducer/signal generators, modulators and…
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Semiconductor Electronic: Material, Devices And Simple Circuits Class 12 Notes Class 12 Notes Chapter 14 1. Metals They possess very low resistivity or high conductivity. ρ ~ 10-2.10-8 Ωm, σ ~102. 108 Sm-1 2. Semiconductors They have resistivity or conductivity intermediate to metals and insulators. ρ ~ 10-5. 106 Ωm, σ ~ 10+5 .10-6 Sm-1 Types of…
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