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📒 Accountancy (Section II)National Testing Agency (NTA)

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Syllabus

CUET Accountancy (Section II) chapters

In the order you should study them.

📒 4 chapters, in order4 chapters
  1. Accounting for Not-for-Profit Organisations
  2. Partnership — Fundamentals and the Appropriation Account
  3. Company Accounts — Share Capital and Debentures
  4. Analysis of Financial Statements — Ratios and the Cash Flow Statement

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Try a real Accountancy (Section II) question

A real question from the course. No sign-up needed.

From the chapter: Accounting for Not-for-Profit Organisations

A Receipts and Payments Account is best described as:

Show the answer and why

Answer: B.

It records every cash and bank receipt and payment, regardless of year and regardless of whether the item is capital or revenue, which makes it a real account and a summary of the cash book. Option 4 describes the Income and Expenditure Account instead — that is the statement restricted to current-year revenue items, and confusing the two is the commonest error in this chapter.

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