Prachi's Blog

Page 22 of 37 with more practical notes and routines for commerce students.

A partnership ledger transferring a golden balance into an executor ledger beside brass scales

Executor's Account in Death of a Partner: Format and Entries

A clear Class 12 Accountancy guide to Executor's Account, deceased partner settlement, journal entries, format, and common mistakes.

12th
Accounts

A brass proportional divider splitting overflowing share application slips into fair allotment paths on an accounting ledger

Oversubscription and Pro-Rata Allotment of Shares

A clear Class 12 Accountancy guide to oversubscription, pro-rata allotment, excess application money, journal entries, and common mistakes.

12th
Accounts

Subscription Adjustments in Not-for-Profit Organisation Accounts

A clear Accountancy guide to subscription adjustments in not-for-profit organisation accounts, with formula, examples, balance sheet treatment, and FAQs.

11th
Accounts

Two financial bridges over a river, one carrying all current assets and one carrying only quick liquid assets

Current Ratio vs Quick Ratio: Meaning, Formula, and Interpretation

Learn the difference between current ratio and quick ratio with formulas, interpretation, solved examples, and common mistakes.

12th
Accounts

A glass ledger reservoir of capital turning a brass wheel that lifts profit coins toward a return gauge

Return on Investment and Capital Employed Explained

A clear Class 12 Accountancy guide to return on investment, capital employed, PBIT, formula use, interpretation, and common mistakes.

12th
Accounts

A brass ledger railway showing missing overdue coins for calls in arrears and future coins paid early for calls in advance

Calls in Arrears and Calls in Advance: Meaning and Entries

A clear Class 12 Accountancy guide to calls in arrears and calls in advance, with journal entries, balance sheet treatment, interest rules, and solved examples.

12th
Accounts

A commerce student facing a boardroom table that becomes a harbor, with a lighthouse made of law books and a compass

CS After Class 12 Commerce: Who Should Consider Company Secretary?

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

Career Advice
Study Advice

A glass profit reservoir dividing coins through four channels into partner ledger books

Partner Salary, Commission, Bonus, and Interest in Profit and Loss Appropriation Account

A clear Class 12 Accountancy guide to partner salary, commission, bonus, interest on capital, and interest on drawings in Profit and Loss Appropriation Account.

12th
Study Advice
Accounts

A brass machine model on a ledger with translucent shadow sheets showing accumulated depreciation separately

Provision for Depreciation Account: Ledger Treatment Made Simple

Learn how Provision for Depreciation Account changes Asset Account, Depreciation Account, Balance Sheet presentation, and disposal entries.

11th
Accounts

A financial harbor showing a cash reservoir, overdraft waterwheel, cash credit gate, and current investment stepping stones

Bank Overdraft, Cash Credit, and Current Investments in Cash Flow Statement

A clear Class 12 Accountancy guide to bank overdraft, cash credit, and current investments in cash flow statement questions, with rules, examples, and FAQs.

12th
Accounts

A ledger notebook forming stone foundations and a bridge toward advanced accountancy learning

Class 11 Accountancy Chapters That Cause Trouble in Class 12

A practical guide to the Class 11 Accountancy chapters students should strengthen early so Class 12 Accountancy feels clearer and more manageable.

11th
12th
Study Advice
Accounts

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

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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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