Prachi's Blog

Page 11 of 28 with more practical notes and routines for commerce students.

Debenture certificate ships returning to a brass reserve vault and repayment dock on a ledger harbor

Redemption of Debentures in Class 12 Accounts

A clear Class 12 Accountancy guide to redemption of debentures, DRR, DRI, journal entries, premium on redemption, and common exam mistakes.

12th
Accounts

An open ledger receiving two money streams, one flowing to a profit garden and one into capital foundation pillars

Capital Receipts vs Revenue Receipts: Class 11 Examples

Understand capital receipts and revenue receipts in Class 11 Accountancy with simple rules, examples, final account treatment, and common mistakes.

11th
Accounts

Two accountancy maps on a study desk showing different learning routes through ledgers, journals, and final accounts

Class 11 Accountancy Syllabus: CBSE vs ISC Chapter-Wise Difference

A clear chapter-wise comparison of the Class 11 Accountancy syllabus for CBSE and ISC students, with study tips, marks weightage, and preparation advice.

11th
Study Advice
Accounts

A ledger observatory comparing financial statements through a horizontal timeline bridge and a vertical glass structure

Comparative Statements vs Common Size Statements: Meaning and Difference

Understand comparative statements and common size statements with formulas, differences, examples, and common mistakes in Class 12 Accountancy.

12th
Accounts

A careful ledger garden where doubtful debts are separated from healthy receivables before a small discount stream flows forward

Bad Debts, Provision for Doubtful Debts, and Discount on Debtors

Learn the journal entries and final accounts treatment for bad debts, provision for doubtful debts, and discount on debtors with a simple order of calculation.

11th
Accounts

An open notebook splitting into a commerce path with ledgers and an economics path with graphs, data, and a telescope

BCom Honours vs Economics Honours: Which Should You Choose?

A clear guide for commerce students choosing between BCom Honours and Economics Honours after Class 12, with subjects, skills, career options, and fit.

12th
Career Advice
Study Advice

A cash drawer and bank vault connected by a glass canal across an open ledger

Contra Entry in Three-Column Cash Book: Meaning, Format, and Examples

Learn contra entry in a three-column cash book with simple rules, format, examples, cheque treatment, and common mistakes students should avoid.

11th
Accounts

An open ledger splitting into three paths for a bill of exchange, promissory note, and cheque

Bill of Exchange vs Promissory Note vs Cheque

Understand the difference between a bill of exchange, promissory note, and cheque with simple meanings, examples, parties, and exam-friendly comparison points.

11th
Accounts

A moonlit partnership ledger with a sand clock measuring profit only up to one marked date

Death of a Partner: Profit Till Date of Death

Learn how to calculate a deceased partner's share of profit up to the date of death using time basis, average profit, and sales basis.

12th
Accounts

A brass ledger fountain dividing net profit through clear channels into partner account books

Profit and Loss Appropriation Account: Format, Entries, and Common Errors

Learn the format, entries, and common mistakes in Profit and Loss Appropriation Account with a simple partnership example.

12th
Accounts

A glowing pass book and cash book on opposite riverbanks connected by stepping stones of cheque slips and bank charges

Bank Reconciliation Statement From Pass Book Balance

Learn how to prepare a Bank Reconciliation Statement when the pass book balance is given, with add and deduct logic, format, examples, and common mistakes.

11th
Accounts

A glowing bill of exchange travelling across ledger books like stepping stones, showing transfer by endorsement

Endorsement of Bill of Exchange: Meaning and Journal Entries

A friendly Accountancy guide to endorsement of a bill of exchange, with simple meaning, clear journal entries, solved examples, and common mistakes.

11th
Accounts

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