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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Nuclei Class 12 Notes Chapter 13 1. In every atom, the positive charge and mass are densely concentrated at the centre of the atom forming its nucleus. More than 99.9% mass of the atom is concentrated in the nucleus. 2. Atomic Mass Unit (amu) The unit to express atomic masses is called atomic mass unit.…
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Atoms Class 12 Notes Chapter 12 1. All elements consists of very small invisible particles, called atom. Every atom is a sphere of radius of the order of 10-10 m, in which entire mass is uniformly distributed and negative charged electrons revolve around the nucleus. 2. Experimental arrangement for α-scattering experiment and trajectory followed by α…
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Dual Nature of Radiation and Matter Class 12 Notes Chapter 11 1. Photoelectric Effect The phenomenon of emission of photoelectron from the surface of metal, when a light beam of suitable frequency is incident on it, is called photoelectric effect. The emitted electrons are called photoelectrons and the current so produced is called photoelectric current.…
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