{"ok":true,"q":"Accounting Principles","n":172,"results":[{"id":"class_12\/economics\/chapter_05_balance_of_payments","title":"Chapter 5 — Balance Of Payments","class_num":12,"subject":"economics","subject_label":"Economics","summary":"This chapter explains the Balance of Payments (BoP) — a systematic record of a country’s economic transactions with the rest of the world over a period. It introduces the main comp","topic":"Accounting Principle","anchor":"topic-3"},{"id":"class_11\/accountancy\/chapter_01_introduction_to_accounting","title":"Chapter 1 — Introduction To Accounting","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"This chapter introduces the fundamentals of accounting as a language of business. It explains the meaning, objectives and importance of accounting for various users (owners, manage","topic":"Accounting Principles and GAAP","anchor":"topic-12"},{"id":"class_12\/accountancy\/chapter_01_accounting_for_not_for_profit_organisation","title":"Chapter 1 — Accounting For Not For Profit Organisation","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"This chapter introduces accounting principles and procedures used by not-for-profit organisations (NPOs) such as clubs, societies, charities and educational institutions. It explai","topic":"Accounting Principles and Basis","anchor":"topic-2"},{"id":"class_12\/accountancy\/chapter_05_dissolution_of_partnership_firm","title":"Chapter 5 — Dissolution Of Partnership Firm","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: Dissolution of Partnership Firm is a core chapter in Class 12 Accountancy (Book — Accountancy Part I). It explains how a partnership firm is finally closed, how its a","topic":"Accounting Principles on Dissolution","anchor":"topic-2"},{"id":"class_11\/accountancy\/chapter_07_depreciation_provisions_and_reserves","title":"Chapter 7 — Depreciation Provisions And Reserves","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"Chapter: Depreciation, Provisions and Reserves (Class 11, Financial Accounting Part I) Introduction: This chapter explains how accountants recognize the wearing out, obsolescence o","topic":"Relevant Accounting Principles and Standards","anchor":"topic-10"},{"id":"class_11\/accountancy\/chapter_02_theory_base_of_accounting","title":"Chapter 2 — Theory Base Of Accounting","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"This chapter introduces the Theory Base of Accounting — the fundamental concepts, principles and conventions that guide preparation and presentation of financial information. It ex","topic":"Accounting Concepts (Principles)","anchor":"topic-6"},{"id":"class_11\/accountancy\/chapter_06_trial_balance_and_rectification_of_errors","title":"Chapter 6 — Trial Balance And Rectification Of Errors","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"This chapter introduces Trial Balance and Rectification of Errors — a foundational topic in Class 11 Accountancy (Financial Accounting Part I). It explains what a trial balance is,","topic":"","anchor":""},{"id":"class_12\/flamingo\/indigo","title":"Indigo","class_num":12,"subject":"flamingo","subject_label":"English (Flamingo)","summary":"‘Indigo’ is a poignant poem that highlights the exploitation of indigo farmers in colonial India, portraying their suffering and silent resistance through vivid imagery and emotion","topic":"","anchor":""},{"id":"class_11\/accountancy\/chapter_02_financial_statements_ii","title":"Chapter 2 — Financial Statements Ii","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: This chapter continues the study of final accounts for sole proprietorships. It explains how Trading Account, Profit & Loss Account and Balance Sheet are prepared aft","topic":"","anchor":""},{"id":"class_12\/accountancy\/chapter_02_issue_and_redemption_of_debentures","title":"Chapter 2 — Issue And Redemption Of Debentures","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: This chapter deals with debentures — long‑term debt instruments issued by companies to raise funds — and the accounting treatment for their issue, periodic interest, ","topic":"Accounting for issue at par, premium and discount","anchor":"topic-5"}]}