Prachi's Blog

Page 11 of 30 with more practical notes and routines for commerce students.

A brass machine casts smaller shadows across ledger steps to show reducing depreciation under written down value method

Depreciation by Written Down Value Method: Format and Formula

Understand the written down value method of depreciation with formula, yearly format, solved examples, part-year calculation, and practice questions.

11th
Accounts

A glowing ledger sorting goods into charity, advertising, drawings, and personal use paths

Journal Entries for Goods Given as Charity, Free Samples, Drawings, and Personal Use

Learn how to pass journal entries when goods are given as charity, distributed as free samples, withdrawn as drawings, or used personally.

11th
Accounts

A glass cash river flowing beside a filtered garden of current-year income and expenditure in a community accounting hall

Receipts and Payments Account vs Income and Expenditure Account

A clear Accountancy guide to the difference between Receipts and Payments Account and Income and Expenditure Account in not-for-profit organisation accounts.

11th
Accounts

A bill of exchange arriving early at a quiet harbour, with a clock, ledger pages, and a small glowing rebate coin

Retirement of Bill of Exchange: Rebate and Journal Entries

Understand retirement of a bill of exchange, rebate calculation, journal entries in the books of drawer and drawee, and solved examples.

11th
Accounts

A carved price tag and a golden key show trade discount and cash discount flowing into a ledger

Trade Discount vs Cash Discount in Journal Entries

Understand trade discount and cash discount in journal entries with simple rules, solved examples, and common mistakes to avoid.

11th
Accounts

Glass capital reservoirs connected by brass channels being leveled over a partnership ledger after a new partner joins

Capital Adjustment After Admission of a Partner: Method and Examples

Learn capital adjustment after admission of a partner with clear steps, formulas, journal entries, and solved examples.

12th
Accounts

A glowing profit ledger passing through accounting filters into a clear cash reservoir

Cash Flow Statement by Indirect Method

Learn the cash flow statement by indirect method with operating activity format, working capital adjustments, solved example, and common mistakes.

12th
Accounts

Five blank subject cards forming a pathway across a study desk toward commerce, management, and economics destinations

CUET Subject Combination for BCom, BCom Honours, BBA, and Economics

A clear guide to choosing CUET subjects for BCom, BCom Honours, BBA, and Economics without missing important eligibility rules.

12th
Career Advice
Study Advice

A balanced brass ledger observatory showing two organised wings of a company balance sheet

Schedule III Balance Sheet Format for Class 12 Accountancy

Learn the Schedule III Balance Sheet format with main heads, item placement rules, notes to accounts, and a solved Class 12 example.

12th
Accounts

A fragile paper bridge over a ledger valley with a small stream of recovered coins and a shadowed unpaid balance

Insolvency of Drawee in Bills of Exchange: Partial Recovery Entries

Learn how to treat insolvency of the drawee in bills of exchange, including partial recovery, bad debts, deficiency, and journal entries in both books.

11th
Accounts

Two streams of commerce study, one with handwritten answers and one with answer bubbles, meeting under an open notebook bridge

How to Prepare for CUET and School Exams Together

A practical guide for commerce students to balance CUET preparation with school exam study, written practice, MCQs, revision, and college goals.

12th
Career Advice
Study Advice

An open commerce ledger turning into a dawn path toward a lamp, with a clock compass and four study lanterns

When Should You Start Preparing for CA Foundation?

A calm, practical guide for commerce students on when to begin CA Foundation preparation, how to balance school studies, and how to choose the right attempt.

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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