{"ok":true,"q":"Balance Sheet","n":63,"results":[{"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":"Balance Sheet of Not-for-Profit Organisations","anchor":"topic-6"},{"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":"Balance Sheet (Statement of Financial Position)","anchor":"topic-7"},{"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":"Effect of Errors on Profit and Balance Sheet","anchor":"topic-16"},{"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":"Balance Sheet (Statement of Financial Position)","anchor":"topic-5"},{"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":"Preparation of Balance Sheet from Incomplete Records","anchor":"topic-11"},{"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":"Preparation of Balance Sheet After Retirement\/Death","anchor":"topic-19"},{"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":"Preparation of Partners' Capital Accounts and Balance Sheet after Admission","anchor":"topic-12"},{"id":"class_12\/accountancy\/chapter_05_cash_flow_statement","title":"Chapter 5 — Cash Flow Statement","class_num":12,"subject":"accountancy","subject_label":"Accountancy","summary":"Introduction: The Cash Flow Statement (CFS) is a financial statement that shows the inflows and outflows of cash and cash equivalents for a given period. In Class 12 Accountancy (A","topic":"Preparation from Comparative Balance Sheet and Profit & Loss Account","anchor":"topic-9"},{"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_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":""}]}