{"ok":true,"q":"Assets and Liabilities","n":57,"results":[{"id":"class_09\/social_science\/chapter_02_people_as_resource","title":"Chapter 2 — People As Resource","class_num":9,"subject":"social_science","subject_label":"Social Science","summary":"Introduction: \"People as Resource\" introduces the idea that human beings are not just a demographic fact but an economic resource. When people are healthy, educated and skilled, th","topic":"People as Asset and Liability","anchor":"topic-9"},{"id":"class_12\/accountancy\/chapter_04_reconstitution_of_a_partnership_firm_retirement_death_of_a_partner","title":"Chapter 4 — Reconstitution Of A Partnership Firm Retirement Death Of A Partner","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"This chapter deals with accounting when a partner retires or dies and the partnership is reconstituted. Introduction: Reconstitution occurs when the partnership agreement changes d","topic":"Revaluation of Assets and Liabilities (Reconstitution A\/c)","anchor":"topic-8"},{"id":"class_12\/accountancy\/chapter_03_reconstitution_of_a_partnership_firm_admission_of_a_partner","title":"Chapter 3 — Reconstitution Of A Partnership Firm Admission Of A Partner","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: Reconstitution of a partnership firm on admission of a partner deals with changes in the composition and capital structure of a firm when a new partner joins. It expl","topic":"Revaluation of Assets and Liabilities (Profit or Loss on Revaluation)","anchor":"topic-7"},{"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":"","anchor":""},{"id":"class_12\/accountancy\/chapter_03_financial_statements_of_a_company","title":"Chapter 3 — Financial Statements Of A Company","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"This chapter introduces Financial Statements of a Company — the legally required, structured reports that communicate a company’s financial performance and position. It explains th","topic":"","anchor":""},{"id":"class_11\/accountancy\/chapter_03_accounts_from_incomplete_records","title":"Chapter 3 — Accounts From Incomplete Records","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: \"Accounts from Incomplete Records\" (single-entry system) introduces methods used when a business keeps incomplete or informal accounting records. Instead of a full do","topic":"","anchor":""},{"id":"class_12\/accountancy\/chapter_04_analysis_of_financial_statements","title":"Chapter 4 — Analysis Of Financial Statements","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: Analysis of Financial Statements is the systematic process of evaluating a company’s financial performance and position using its financial statements (balance sheet ","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_accounting_for_partnership_firms_fundamentals","title":"Chapter 2 — Accounting For Partnership Firms Fundamentals","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: This chapter introduces Accounting for Partnership Firms — Fundamentals, the foundation for recording, distributing and reporting the financial affairs of a partnersh","topic":"","anchor":""},{"id":"class_11\/accountancy\/chapter_01_financial_statements_i","title":"Chapter 1 — Financial Statements I","class_num":11,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: This chapter introduces Financial Statements — I for a sole proprietorship. It explains the purpose and structure of primary financial statements prepared from accoun","topic":"","anchor":""}]}