20 Important Accounting Formulas for Class 11 & 12 Students | Complete Revision Notes for Bihar Board, CBSE & Commerce Students
20 Important Accounting Formulas for Class 11 & 12 Students
Complete Revision Notes in Hinglish | Bihar Board • CBSE • Commerce Students
📘 Introduction
Accounting Commerce stream ka sabse important subject hai. Chahe aap Bihar Board, CBSE ya kisi bhi board ke student ho, Accounting ke formulas numericals solve karne aur board exams me high score karne ke liye bahut zaroori hote hain.
Is article me hum Class 11 aur Class 12 Commerce students ke liye 20 sabse important Accounting formulas share kar rahe hain. Har formula ke saath explanation aur use bhi diya gaya hai taaki revision aur preparation dono easy ho jaye.
1. Capital Formula
Formula
Capital = Assets − Liabilities
Use: Owner ki actual investment nikalne ke liye.
2. Assets Formula
Assets = Capital + Liabilities
Use: Business ke total resources calculate karne ke liye.
3. Liabilities Formula
Liabilities = Assets − Capital
Use: Business ki total obligations calculate karne ke liye.
4. Revenue Formula
Revenue = Sales + Other Income
Use: Total income calculate karne ke liye.
5. Gross Profit Formula
Gross Profit = Net Sales − Cost of Goods Sold
Use: Trading activities se earned profit nikalne ke liye.
6. Net Profit Formula
Net Profit = Gross Profit − Expenses
Use: Final profit calculate karne ke liye.
7. Current Ratio
Current Ratio = Current Assets ÷ Current Liabilities
Use: Short-term financial position check karne ke liye.
8. Quick Ratio
Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities
Use: Immediate liquidity measure karne ke liye.
9. Working Capital
Working Capital = Current Assets − Current Liabilities
Use: Daily business operations ke liye available fund.
10. Debt Equity Ratio
Debt Equity Ratio = Total Debt ÷ Shareholder's Equity
Use: Financial stability measure karne ke liye.
11. Return on Investment (ROI)
ROI = (Net Profit ÷ Investment) × 100
Use: Investment se return calculate karne ke liye.
12. Gross Profit Ratio
Gross Profit Ratio = (Gross Profit ÷ Net Sales) × 100
Use: Sales par earned gross profit percentage.
13. Net Profit Ratio
Net Profit Ratio = (Net Profit ÷ Net Sales) × 100
Use: Profitability measure karne ke liye.
14. Operating Ratio
Operating Ratio = (Operating Cost ÷ Net Sales) × 100
Use: Business efficiency measure karne ke liye.
15. Inventory Turnover Ratio
Inventory Turnover Ratio = Cost of Goods Sold ÷ Average Inventory
Use: Inventory kitni baar sold hui check karne ke liye.
16. Debtors Turnover Ratio
Debtors Turnover Ratio = Net Credit Sales ÷ Average Debtors
Use: Customer se recovery speed check karne ke liye.
17. Creditors Turnover Ratio
Creditors Turnover Ratio = Net Credit Purchases ÷ Average Creditors
Use: Suppliers ko payment speed check karne ke liye.
18. Average Collection Period
Average Collection Period = 365 ÷ Debtors Turnover Ratio
Use: Credit sales recover hone me kitna time lagta hai.
19. Depreciation Formula
Depreciation = (Cost − Scrap Value) ÷ Useful Life
Use: Asset value reduction calculate karne ke liye.
20. Break Even Point (BEP)
BEP = Fixed Cost ÷ Contribution Per Unit
Use: No profit no loss point calculate karne ke liye.
âš¡ Quick Revision Table
| Formula | Use |
|---|---|
| Capital | Owner Investment |
| Gross Profit | Trading Profit |
| Net Profit | Final Profit |
| Current Ratio | Liquidity Check |
| ROI | Investment Return |
🎯 Exam Preparation Tips
- Daily Formula Revision Sheet banao.
- Numericals ko practice karo.
- Concept samajhkar formula use karo.
- Ratio Analysis chapter ko strong rakho.
- Previous Year Questions solve karo.
- Journal Entries aur Final Accounts regularly practice karo.
📌 Final Words
Ye 20 Important Accounting Formulas Class 11 aur Class 12 Commerce students ke liye bahut important hain. Agar aap Bihar Board, CBSE ya kisi bhi board exam ki preparation kar rahe hain to in formulas ko regular revise karein aur numericals practice karein. Concept clear hone par Accountancy me 90%+ score karna kaafi aasaan ho jata hai.