Prachi's Blog

Page 2 of 16 with more practical notes and routines for commerce students.

A commerce student looking at a workshop of ledgers, gears, a compass, and business dashboards

CMA After Class 12 Commerce: Who Should Consider It?

A friendly guide for commerce students and parents on whether CMA is a good path after Class 12, what the course involves, and who it suits best.

Career Advice
Study Advice

A financial harbor tower showing a balance scale, owner capital roots, and a lantern shield for interest payments

Debt Equity Ratio, Proprietary Ratio, and Interest Coverage Ratio

A clear Class 12 Accountancy guide to debt equity ratio, proprietary ratio, and interest coverage ratio, with formulas, interpretation, solved examples, and common mistakes.

12th
Accounts

A community garden ledger with symbolic streams flowing into a fountain and a deep stone fund reservoir

Entrance Fees, Donations, Legacy, and Life Membership Fees in NPO Accounts

A clear Accountancy guide to entrance fees, donations, legacy, and life membership fees in not-for-profit organisation accounts, with treatment rules, examples, and FAQs.

11th
Accounts

An open commerce ledger forming a compass, with multiple career paths leading toward different professional destinations

Is CA Necessary for a Successful Commerce Career?

A clear guide for commerce students and parents on whether CA is needed, when it is worth pursuing, and what other strong career paths exist.

Career Advice
Study Advice

A brass scale balancing share certificates and a protected golden reserve vault for securities premium

Issue of Shares at Par and Premium: Journal Entries

A clear Class 12 Accountancy guide to issue of shares at par and premium, with journal entries, formats, examples, and common mistakes.

12th
Accounts

A symbolic approval gate releasing golden cash flow from a dividend reservoir into a financing stream

Proposed Dividend Treatment in Cash Flow Statement

A clear Class 12 Accountancy guide to proposed dividend treatment in cash flow statements, with rules, examples, mistakes, and FAQs.

12th
Accounts

A brass scale weighing partnership ledgers, with one paper path branching away toward a final settlement

Retirement of a Partner: Capital, Loan, and Final Settlement

A clear Class 12 Accountancy guide to the retiring partner's capital account, loan account, cash payment, instalments, and final balance sheet treatment.

12th
Accounts

Old partnership ledgers with stored seeds and stones beside a fresh reconstitution ledger page

Accumulated Profits and Losses in Partnership Reconstitution

Learn how to treat reserves, accumulated profits, and accumulated losses in partnership reconstitution with journal entries, examples, and common mistakes.

12th
Accounts

A bill of exchange forming a paper bridge across a river of time, with three glowing steps for days of grace

Bills of Exchange in Class 11 Accountancy: Parties, Terms, Due Date, and Days of Grace

Understand bills of exchange in Class 11 Accountancy with parties, acceptance, terms, due date, maturity date, days of grace, and simple solved examples.

11th
Accounts

A partnership ledger shown as a balanced bridge between capital pillars and a separate loan pathway

Interest on Capital vs Interest on Partner's Loan in Partnership Accounts

A clear Class 12 Accountancy guide to the difference between interest on capital and interest on partner's loan, with treatment, entries, examples, and common mistakes.

12th
Accounts

A ledger-paper machine being lifted as cost, depreciation, and sale proceeds flow into a balance scale

Asset Disposal Account in Depreciation Questions: Format and Entries

Learn how to prepare an Asset Disposal Account in depreciation questions, with format, journal entries, solved examples, and common mistakes.

11th
Accounts

Two steady ledger pillars beside a glass water gauge showing fixed and fluctuating partner capital balances

Fixed Capital vs Fluctuating Capital Accounts in Partnership

A clear Class 12 Accountancy guide to fixed capital and fluctuating capital accounts in partnership, with formats, examples, and common mistakes.

12th
Accounts

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Prachi is a gold-medalist commerce teacher with experience at Deloitte and KPMG. She focuses on fundamentals to build a strong foundation.

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