Prachi's Blog

Page 25 of 37 with more practical notes and routines for commerce students.

Debentures Issued at Par, Premium, and Discount

A clear Class 12 Accountancy guide to debentures issued at par, premium, and discount with journal entries and common mistakes.

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Accounts

Coins flowing from a partnership ledger across a calendar to show how time affects interest on drawings

Interest on Drawings: Calculation When Dates Are Given vs Not Given

A clear Class 12 Accountancy guide to interest on drawings, with formulas, average period shortcuts, journal entries, and solved examples.

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Accounts

A brass balance scale on an open ledger with assets, liabilities, reserves, and provisions shown as classroom objects

Revaluation Account: Assets, Liabilities, Reserves, and Provisions

A clear Class 12 Accountancy guide to Revaluation Account, with rules for assets, liabilities, reserves, provisions, journal entries, and a solved format.

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Accounts

A commerce notebook opening into a miniature city connected by glowing bridges for tax, accounting, law, and business careers

Careers in Taxation After Commerce: Scope, Courses, and Skills

A practical guide to careers in taxation after Commerce, including direct tax, GST, study routes, job roles, and skills students should build early.

Career Advice
Accounts

Two open ledgers connected by a cracked paper bridge with a seal, symbolising dishonour of a bill of exchange

Dishonour of Bill of Exchange: Entries in the Books of Drawer and Drawee

A clear Class 11 Accountancy guide to dishonour of a bill of exchange, noting charges, and journal entries in the books of drawer and drawee.

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Accounts

A stream of mixed cash records passing through a glass accounting prism into two clear ledger streams

Income and Expenditure Account From Receipts and Payments

A clear Accountancy guide to preparing an Income and Expenditure Account from a Receipts and Payments Account, with adjustments, format, and examples.

Accounts

An old partnership ledger redesigned as an architectural blueprint with a new wing added and a balanced foundation

New Balance Sheet After Admission of a Partner

A clear Class 12 Accountancy guide to preparing the new balance sheet after admission of a partner, with order of adjustments, format, and common mistakes.

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Accounts

An accountancy ledger splitting into two paths, one for daily running costs and one for long-term business assets

Capital Expenditure vs Revenue Expenditure: How to Identify It

A clear Class 11 Accountancy guide to identifying capital and revenue expenditure in questions, with tests, examples, and common mistakes.

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Accounts

Two ledger paths on a study table leading to a balance scale, showing different Accountancy routes in CBSE and ISC

CBSE vs ISC Accountancy: Which Board Has More Numericals?

A clear guide for Class 11 and 12 commerce students comparing CBSE and ISC Accountancy workload, numerical practice, concepts, and exam preparation.

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Study Advice
Accounts

A ledger landscape with a flowing stream of cash and assets beside a rooted stone staircase showing two balance sheet arrangements

Marshalling of Assets and Liabilities: Liquidity vs Permanence

A clear Class 11 Accountancy guide to arranging assets and liabilities in the balance sheet by order of liquidity and order of permanence.

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Accounts

A student and parent reviewing Class 11 Commerce subject choices together at a calm study desk

How to Choose Your Class 11 Commerce Subject Combination After Class 10

A practical guide for Class 10 students and parents on choosing a Class 11 Commerce subject combination with more clarity and less pressure.

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Career Advice
Study Advice

A study desk with commerce books, notebooks, a calculator, laptop, and a checklist for evaluating a tuition trial class

Commerce Tuition Trial Class: What Parents Should Notice

A practical parent guide to evaluating a commerce tuition trial class for Class 11 and 12 Accountancy, Economics, and Business Studies support.

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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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