Get complete Class 12 Account Notes NEB based on the latest syllabus 2081. NDGURU provides chapter-wise notes, formulas, and solved questions that are perfect for revision and exam preparation. Whether you’re studying company accounts, cost accounting, or computerized systems, our free downloadable PDFs help you understand key concepts clearly. Trusted by thousands of students across Nepal, NDGURU simplifies your +2 account learning journey.
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- Theory ( Most Important Question solution)
- Numerical ( Example and old is solution)
Chapter Wise Notes
Chapter 01: Company Formation(7-10 marks)
This is a completely theoretical chapter. A 7-mark question from this chapter is likely to appear in the final NEB examination, so it is important to study this chapter thoroughly with focus and motivation.
This chapter covers the basic introduction to company formation, highlighting the key steps involved in establishing a company. It also explains the differences between public and private companies, their features, and their legal requirements. Additionally, it introduces the types of shares such as equity shares and preference shares that companies issue to raise capital.
Chapter 02: Issues of Shares for Cash(5 marks)
Covers how companies issue shares to raise capital. It explains processes like application, allotment, calls, and accounting entries for share issues made for cash. It focuses on journal entries and the treatment of oversubscription and undersubscription.
Chapter 03: Forfeitures and Re-issue of Shares(5 marks)
This chapter deals with forfeiture of shares due to non-payment and their re-issue. It includes rules, procedures, and accounting entries for forfeiture and reissue of shares at par, premium, or discount. It’s practical and frequently asked in exams.
Chapter 04: Issues of Shares for Other Than Cash(2 marks)
Explains how companies issue shares in exchange for assets or services. Includes accounting entries for vendor settlement and share issuance as consideration. This chapter focuses on non-cash transactions during company formation or expansion.
Chapter 05: Accounting for Debentures (3 Marks)
Covers the issue of debentures to raise debt capital. Explains types of debentures, accounting treatments for issue at par, premium, or discount, and interest payments. Important for understanding fixed interest-bearing securities in company finance.
Chapter 06: Final Account of Company (Traditional Method) (5 marks)
Explains the preparation of a company’s final accounts using the traditional format. Covers trading, profit and loss, and balance sheet preparation as per older format, with adjustments and closing entries.
Chapter 07: Financial Statement (Modern Method) – 8 marks
Focuses on preparing financial statements using modern or vertical format as per Companies Act and accounting standards. Includes income statement, statement of retained earnings, and classified balance sheet. Practical and highly important.
Chapter 08: Worksheet-5 marks
Introduces the use of accounting worksheets for preparing final accounts. Includes trial balance, adjustments, and updated financial data before preparing financial statements. It’s useful for practice and understanding adjustment processes.
Chapter 09: Cash Flow Statement- 8 marks
Teaches how to prepare a statement showing inflows and outflows of cash. Based on direct and indirect methods, it classifies cash flow from operating, investing, and financing activities. Important for analyzing company liquidity.
Chapter 10: Cost Accounting-5 marks(Theory)
Introduces the concept of cost accounting. Covers classification of costs, cost centers, and cost sheets. Explains how cost accounting helps in budgeting, controlling, and decision-making in businesses.
Chapter 11: Accounting for Materials and Materials Control-3 marks (N+T)
Focuses on recording, valuing, and controlling materials used in production. Includes store ledger, material issues (FIFO, LIFO), and inventory control techniques like EOQ, stock levels, and bin card.
Chapter 12: Inventory Management-3 marks
Explains inventory types, importance of inventory control, and techniques like perpetual and periodic systems. Covers inventory valuation methods and their effects on profit and cost of goods sold.
Chapter 13: Accounting for Labor-2 marks
Deals with labor costs in manufacturing. Explains wage payment methods, timekeeping, idle time, overtime, and labor efficiency. Includes how labor costs are classified and allocated to production.
Chapter 14: Accounting for Overheads-5 marks (theory)
Covers allocation and absorption of indirect costs like rent, power, and administration. Teaches overhead classification, overhead rate calculation, and how to distribute overheads across departments and products.
Chapter 15: Unit or Output Costing-8marks
Explains how to calculate cost per unit in industries producing identical products. Includes preparation of cost sheets with prime cost, factory cost, and total cost. Useful for pricing decisions.
Chapter 16: Cost Reconciliation Statement-3 marks
Teaches reconciliation of profit between financial and cost accounting. Explains reasons for differences such as overhead absorption, valuation of stock, and non-operating incomes/expenses. A mix of theory and practical questions.
Chapter 17: Use of Computer in Accounting- 5 marks
Introduces computer-based accounting systems. Covers advantages, components, and use of spreadsheets and accounting software like Tally. Highlights how computers improve accuracy and efficiency in accounting.
- A: Computer System in Accounting
- Accounting Record in Excel
❓ Frequently Asked Questions (FAQs)
Q1: Where can I get Class 12 Account Notes NEB?
A: You can get free, syllabus-wise Class 12 Account Notes based on NEB guidelines at NDGURU in PDF format.
Q2: Are the notes updated as per NEB syllabus 2081?
A: Yes, all notes follow the updated NEB Class 12 Account Syllabus 2081, including company accounts, cost accounting, and computerized systems.
Q3: Do these notes include solved numerical and theory questions?
A: Yes, NDGURU provides solved questions, formulas, and short summaries for each chapter to support exam preparation.
Q4: Can I download the Class 12 Account Notes in PDF format?
A: Absolutely. All notes are available for free download in high-quality, printable PDF files from NDGURU.
Q5: Are the Class 12 Account Notes suitable for exam preparation?
A: Yes, NDGURU’s notes are exam-focused with revision points, expected questions, and formula sheets ideal for NEB board exams.
Q6: What chapters are included in Class 12 Account Notes?
A: The notes include Company Accounts, Financial Statements, Cost Accounting, Computer Accounting, and more—based on the 2081 syllabus.
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