h. Surplus: Balance in the statement of profit and loss; disclosing allocations and Appropriation such as dividends, bonus shares, transfer to/from reserve, etc. Money Received against Share Warrants- ...
Retirement or Death of a Partner Class 12 Notes: In this article, students can find revision notes for CBSE Class 12 Accountancy Chapter 4, Reconstitution of a Firm- Retirement/Death of a Partner.
The CBSE Class 12 accountancy sample paper for the 2025–26 session outlines the exam pattern, marks distribution and key focus areas for the 2026 board examination. The paper follows the previous ...