Grade 12

Accountancy — Grade 12

The complete syllabus, transformed into an explorable knowledge universe — from the basics of partnership to reading a company's cash flows.

10

CHAPTERS

534

CONCEPTS

199

FORMULAE

Part I

Partnership Accounts

Forming, reshaping and dissolving a partnership firm.

Accounting for Partnership — Basic Concepts

How two or more people build a business together — deeds, capital & sharing profit.

17 concepts 3 formulae 7 min

Reconstitution of a Partnership Firm – Admission of a Partner

A new partner joins — new profit ratios, goodwill & revaluation of assets.

35 concepts 10 formulae 16 min

Reconstitution of a Partnership Firm – Retirement/Death of a Partner

A partner leaves — gaining ratio, settlement of dues & the executor's account.

49 concepts 15 formulae 21 min

Dissolution of Partnership Firm

Winding up the firm — realisation, settling liabilities & final settlement.

42 concepts 1 formulae 16 min

Part II

Company Accounts & Analysis

Share capital, debentures, financial statements, ratios & cash flows.

Accounting for Share Capital

How companies raise money — shares, calls, forfeiture & re-issue.

70 concepts 6 formulae 16 min

Issue and Redemption of Debentures

Borrowing at scale — issuing debentures, interest & the road to redemption.

75 concepts 3 formulae 12 min

Financial Statements of a Company

The balance sheet & statement of profit and loss — the company's report card.

88 concepts 0 formulae 31 min

Analysis of Financial Statements

Reading between the lines — comparative, common-size & trend analysis.

73 concepts 8 formulae 25 min

Accounting Ratios

Liquidity, solvency, activity & profitability — the vital signs of a business.

70 concepts 150 formulae 1h 26m

Cash Flow Statement

Where the cash really went — operating, investing & financing flows.

15 concepts 3 formulae 7 min

22 cross-chapter connections

ReViSense automatically detects shared concepts between chapters and threads them together, so you can follow an idea wherever it reappears. Explore them inside any chapter's Knowledge Graph.