WB HS Accountancy case studies
WB HS Accountancy · Put your knowledge to work in context.
The West Bengal Higher Secondary Accountancy course is the Class 12 accounting subject within the WBCHSE higher secondary stream, taken by students who intend to study commerce, business or management at university or to move into entry-level accounting and finance work. It is a school-leaving qualification rather than a professional certification, so it rewards steady classroom work, clean working notes and the ability to present full solutions under time pressure. The WB HS Accountancy case studies are 5 cases and about 3,227 words.
1Loan Interest and Appropriations When the Deed Is Silent
Ritika and Suman are partners sharing profits in the ratio 2:1. Their fixed capitals on 1 April 2024 were ₹6,00,000 and ₹4,00,000.
678 words, about 3 min2Admission, Goodwill and Proportionate Capital
Anita and Bhavna were partners sharing profits 3:2. Their capitals were ₹4,00,000 and ₹2,40,000.
597 words, about 3 min3Forfeiture, Reissue and Debenture Interest
Sundarban Ltd has an authorised capital of ₹50,00,000 divided into 5,00,000 equity shares of ₹10 each. It issued 2,00,000 shares at ₹12 per share, payable ₹3 on application, ₹5 on allotment (including ₹2 premium) and ₹4 on first and final call.
662 words, about 3 min4Operating Cash Flow Classification Errors
The following figures relate to Ganges Manufacturing Ltd for the year ended 31 March 2025. Net profit before tax was ₹8,00,000 after charging depreciation ₹1,20,000 and after crediting profit on sale of machinery ₹40,000.
669 words, about 3 min5NPO Receipts That Are Not Income
The cultural society Rangam has provided the following information for the year ended 31 March 2025: subscriptions received ₹3,20,000; donations received ₹1,50,000, of which ₹50,000 was specifically for a building fund; life membership fees ₹60,000; sale of old sports material ₹8,000 (the material had a book value of ₹12,000); and stationery purchased ₹40,000. Additional information: subscriptions outstanding on 1 April 2024 were ₹25,000 and on 31 March 2025 ₹35,000; subscriptions received in advance on 1 April 2024 were ₹15,000 and on 31 March 2025 ₹18,000; stock of stationery on 1 April 2024 was ₹5,000 and on 31 March 2025 ₹7,000.
621 words, about 3 min