StudyOSStudyOS CBSE Study Material, Class 5–12

Financial Statements - II

NCERT Class 11 · Accountancy Based on NCERT Class 11 Accountancy textbook · Free CBSE study kit

Everything you need to ace this chapter, in one place.
Notes · Mind Map · Quiz · Assertion-Reason · Case Studies · Question Bank · Past Papers

Get Full Study Kit →
Studying with friends? Send them this chapter.

Chapter Notes

Overview
This chapter builds on the preparation of simple final accounts by introducing the adjustments required under the accrual basis of accounting. It explains why items like outstanding expenses, prepaid expenses, accrued incomes, depreciation, bad debts, provisions, manager’s commission, and interest on capital must be adjusted to show a true and fair view of the business. The one big idea is that profit is determined on an earned-and-incurred basis, not on a cash-received-and-paid basis, and every adjustment affects both the Profit & Loss Account and the Balance Sheet to complete double entry.
Key Concepts (13)
Accrual Basis of Accounting
Revenues are considered on earned basis and expenses on incurred basis, not on receipt or payment basis.
e.g. Salaries for March 2017 paid in April 2017 are still an expense of 2016-17 because they were incurred in that year.
Closing Stock
The cost of unsold goods lying in the stores at the end of the accounting period.
e.g. Stock on March 31, 2017 was ₹15,000.
Outstanding Expenses
Expenses of an accounting period that remain unpaid at the end of that period.
e.g. Wages ₹500 owed to an employee for 2016-17 but not yet paid.
Prepaid Expenses
Expenses paid in advance, the benefit of which will be received in the next accounting period.
e.g. Insurance premium of ₹1,200 paid on July 1, 2016; ₹300 relates to 2017-18 and is prepaid.
Accrued Income
Income earned during the current accounting year but not yet received by the end of the year.
e.g. Commission ₹1,500 earned but still receivable from a fellow businessman.
Income Received in Advance (Unearned Income)
Income received that does not belong to the current period but to the next accounting period.
e.g. Rent of ₹3,000 received in advance for April, May, June 2017.
Depreciation
The decline in the value of an asset on account of wear and tear and passage of time, treated as a business expense.
e.g. Furniture of ₹15,000 depreciated at 10% p.a. = ₹1,500.
Bad Debts
The amount that the firm has not been able to realise from its debtors, regarded as a loss.
e.g. A debtor who owed ₹2,500 became insolvent; nothing is receivable.
Provision for Doubtful Debts
A reasonable estimate of loss from debtors likely to default, created by debiting Profit & Loss Account.
e.g. 5% of debtors ₹13,000 = ₹650 provision for doubtful debts.
Provision for Discount on Debtors
An estimated provision for discount likely to be allowed to debtors for prompt payment, made on good debtors.
e.g. Provision for discount on debtors of ₹12,350 at a certain rate = ₹227.
Manager’s Commission
Commission given to the manager on the net profit of the business, either before or after charging such commission.
e.g. 10% of net profit before commission = ₹2,062; 10% after commission = ₹1,875.
Interest on Capital
Interest calculated at a given rate on the capital at the beginning of the year, treated as an expense for the business.
e.g. 5% interest on capital ₹12,000 = ₹600.
Adjusted Purchases
When opening and closing stock are adjusted through the purchases account, the resulting figure is called adjusted purchases.
e.g. Closing stock ₹15,000 is credited to Purchases A/c, reducing the debit balance.
Formulas & Equations (4)
Commission = Net Profit before Commission × (Rate / 100)
Reads as: Commission equals net profit before commission multiplied by rate divided by 100
Variables: Net Profit before Commission (₹), Rate (percentage)
Use when: When manager's commission is a percentage of profit before charging such commission
⚠ Students forget to specify 'before charging such commission' and calculate incorrectly.
Commission = (Net Profit before Commission × Rate) / (100 + Rate)
Reads as: Commission equals net profit before commission multiplied by rate divided by 100 plus rate
Variables: Net Profit before Commission (₹), Rate (percentage)
Use when: When manager's commission is a percentage of profit after charging such commission
⚠ Students apply the same formula as for 'before commission' and get the wrong amount.
New Provision for Doubtful Debts = (Debtors after further bad debts) × (Rate / 100)
Reads as: New provision equals debtors after further bad debts multiplied by rate divided by 100
Variables: Debtors after further bad debts (₹), Rate (percentage)
Use when: When creating a new provision for doubtful debts at the end of the year
⚠ Students calculate provision on the original debtors figure without deducting further bad debts first.
Amount charged to P&L = (Bad debts + Further bad debts + New provision) – Old provision
Reads as: Amount charged equals sum of bad debts, further bad debts, and new provision minus old provision
Variables: Bad debts (₹), Further bad debts (₹), New provision (₹), Old provision (₹)
Use when: When an old provision for doubtful debts exists in the trial balance
⚠ Students forget to deduct the old provision and charge the full new provision to P&L.
How It Works
Adjustment for Closing Stock
  1. Step 1: Record journal entry: Closing Stock A/c Dr. To Trading A/c
  2. Step 2: Show closing stock on the credit side of Trading and Profit & Loss Account
  3. Step 3: Show closing stock on the asset side of the Balance Sheet
💡 Closing stock is not part of the trial balance unless adjusted through purchases; it is always given as additional information.
Adjustment for Outstanding Expenses
  1. Step 1: Record journal entry: Concerned Expense A/c Dr. To Outstanding Expense A/c
  2. Step 2: Add the outstanding amount to the respective expense on the debit side of Trading and Profit & Loss Account
  3. Step 3: Show outstanding expense as a liability on the Balance Sheet
💡 Outstanding expenses increase the expense and create a current liability.
Adjustment for Prepaid Expenses
  1. Step 1: Record journal entry: Prepaid Expense A/c Dr. To Concerned Expense A/c
  2. Step 2: Deduct the prepaid amount from the respective expense on the debit side of Trading and Profit & Loss Account
  3. Step 3: Show prepaid expense as an asset on the Balance Sheet
💡 Prepaid expenses decrease the expense and create a current asset.
Adjustment for Accrued Income
  1. Step 1: Record journal entry: Accrued Income A/c Dr. To Concerned Income A/c
  2. Step 2: Add the accrued amount to the respective income on the credit side of Profit & Loss Account
  3. Step 3: Show accrued income as an asset on the Balance Sheet
💡 Accrued income increases the income and creates a current asset.
Adjustment for Income Received in Advance
  1. Step 1: Record journal entry: Concerned Income A/c Dr. To Income Received in Advance A/c
  2. Step 2: Deduct the advance amount from the respective income on the credit side of Profit & Loss Account
  3. Step 3: Show income received in advance as a liability on the Balance Sheet
💡 Income received in advance decreases the income and creates a current liability.
Adjustment for Depreciation
  1. Step 1: Record journal entry: Depreciation A/c Dr. To Concerned Asset A/c
  2. Step 2: Show depreciation on the debit side of Profit & Loss Account
  3. Step 3: Show the asset at cost minus depreciation on the Balance Sheet
💡 Depreciation reduces both the profit and the value of the asset.
Adjustment for Further Bad Debts
  1. Step 1: Record journal entry: Bad Debts A/c Dr. To Debtors A/c
  2. Step 2: Add further bad debts to existing bad debts on the debit side of Profit & Loss Account
  3. Step 3: Deduct further bad debts from debtors on the asset side of the Balance Sheet
💡 Further bad debts reduce the value of debtors and increase the loss.
Adjustment for Provision for Doubtful Debts (when no old provision exists)
  1. Step 1: Record journal entry: Profit & Loss A/c Dr. To Provision for Doubtful Debts A/c
  2. Step 2: Show the provision on the debit side of Profit & Loss Account
  3. Step 3: Show the provision as a deduction from debtors on the asset side of the Balance Sheet
💡 Provision for doubtful debts is an estimated loss, not an actual loss.
Adjustment for Provision for Doubtful Debts (when old provision exists)
  1. Step 1: Write off further bad debts against debtors (Bad Debts A/c Dr. To Debtors A/c)
  2. Step 2: Transfer total bad debts (old + further) to Provision for Doubtful Debts A/c (Provision A/c Dr. To Bad Debts A/c)
  3. Step 3: Calculate new provision on remaining debtors
  4. Step 4: Charge the difference (New provision – Old provision after transfer) to Profit & Loss A/c
  5. Step 5: Show new provision as deduction from debtors in Balance Sheet
💡 The old provision is first used to absorb bad debts; only the net charge goes to P&L.
Adjustment for Provision for Discount on Debtors
  1. Step 1: Calculate provision on good debtors (debtors after deducting further bad debts and provision for doubtful debts)
  2. Step 2: Record journal entry: Profit & Loss A/c Dr. To Provision for Discount on Debtors A/c
  3. Step 3: Show the provision on the debit side of Profit & Loss Account
  4. Step 4: Show the provision as a deduction from debtors in the Balance Sheet
💡 Provision for discount is made only on good debtors, not on the gross debtors figure.
Adjustment for Manager’s Commission
  1. Step 1: Calculate commission as per given terms (before or after charging such commission)
  2. Step 2: Record journal entry: Profit & Loss A/c Dr. To Manager’s Commission Outstanding A/c
  3. Step 3: Show commission on the debit side of Profit & Loss Account
  4. Step 4: Show commission outstanding as a liability on the Balance Sheet
💡 In the absence of information, commission is assumed to be on profit before charging such commission.
Adjustment for Interest on Capital
  1. Step 1: Calculate interest on capital at the given rate
  2. Step 2: Record journal entry: Interest on Capital A/c Dr. To Capital A/c
  3. Step 3: Show interest on capital on the debit side of Profit & Loss Account
  4. Step 4: Add interest on capital to the capital account on the liabilities side of the Balance Sheet
💡 Interest on capital is an expense for the business but increases the proprietor's capital.
Exam Traps — Don't Make These Mistakes
⚠ Closing stock shown in trial balance
✗ Students treat closing stock as an adjustment even when it appears in the trial balance.
→ If closing stock appears in the trial balance, it means it has already been adjusted through purchases. It should not be credited to Trading A/c again.
✓ When closing stock is in the trial balance, show it only on the asset side of the Balance Sheet; do not show it on the credit side of Trading A/c.
⚠ Old provision for doubtful debts ignored
✗ Students directly debit the new provision amount to Profit & Loss Account without considering the old provision.
→ The old provision already exists in the trial balance. The charge to P&L should be only the net increase (new provision – old provision after adjusting bad debts).
✓ First transfer total bad debts to old provision, then compare new provision with the remaining old provision, and charge only the difference to P&L.
⚠ Provision for discount calculated on gross debtors
✗ Students calculate provision for discount on the full amount of debtors before deducting provision for doubtful debts.
→ Provision for discount is made only on good debtors, i.e., after deducting further bad debts and provision for doubtful debts.
✓ Calculate provision for discount on (Debtors – Further bad debts – Provision for doubtful debts).
⚠ Manager’s commission formula confusion
✗ Students use the same formula for 'after charging such commission' as for 'before charging such commission'.
→ The formulas are different. For 'after commission', the denominator is (100 + Rate), not 100.
✓ If commission is 10% after charging such commission, use: (Profit before commission × 10) / 110.
⚠ Interest on capital not added back to capital
✗ Students show interest on capital as an expense but forget to add it to the capital account in the Balance Sheet.
→ The journal entry is: Interest on Capital A/c Dr. To Capital A/c. This increases the capital balance.
✓ In the Balance Sheet, add interest on capital to the capital account after adding net profit and before deducting drawings.
Compare & Contrast
Nature of adjustment
Outstanding Expenses
Prepaid Expenses
Outstanding expenses are expenses incurred but not yet paid (liability), while prepaid expenses are expenses paid but not yet incurred (asset).
Timing of receipt
Accrued Income
Income Received in Advance
Accrued income is earned but not yet received (asset), while income received in advance is received but not yet earned (liability).
Certainty of loss
Bad Debts
Provision for Doubtful Debts
Bad debts are actual, known losses from debtors, while provision for doubtful debts is an estimated, anticipated loss.
Base of calculation
Manager’s Commission before charging such commission
Manager’s Commission after charging such commission
Before commission: Commission = Profit × Rate/100. After commission: Commission = (Profit × Rate)/(100 + Rate). The latter yields a lower commission amount.
Exam Focus
Marks pattern: 2 MCQs (1 mark each), 1 Short Answer (3 marks), 1 Long Answer (6-8 marks) involving preparation of Trading and Profit & Loss Account and Balance Sheet with multiple adjustments
Most asked: Adjustments for closing stock, outstanding expenses, prepaid expenses, accrued income, and income received in advance · Treatment of bad debts, further bad debts, and provision for doubtful debts (with old provision) · Depreciation and its impact on asset and profit · Manager’s commission (both before and after charging such commission) · Interest on capital
Don't skip: Preparation of complete final accounts (Trading and Profit & Loss Account and Balance Sheet) with 5-7 adjustments including provision for doubtful debts with old provision, manager’s commission, and interest on capital
One-Line Revision (read aloud before the exam)
  1. Accrual basis means revenue is recognised when earned, not when cash is received.
  2. Closing stock is credited to Trading A/c and shown as an asset in the Balance Sheet.
  3. Outstanding expenses are added to the respective expense in P&L and shown as a liability.
  4. Prepaid expenses are deducted from the respective expense in P&L and shown as an asset.
  5. Accrued income is added to the respective income in P&L and shown as an asset.
  6. Income received in advance is deducted from the respective income in P&L and shown as a liability.
  7. Depreciation is debited to P&L and deducted from the asset’s value in the Balance Sheet.
  8. Further bad debts are added to bad debts in P&L and deducted from debtors in the Balance Sheet.
  9. Provision for doubtful debts is created by debiting P&L and shown as a deduction from debtors.
  10. When an old provision exists, first transfer bad debts to it, then charge only the net increase to P&L.
  11. Provision for discount on debtors is calculated on good debtors (after deducting further bad debts and provision for doubtful debts).
  12. Manager’s commission before charging such commission = Profit × Rate/100.
  13. Manager’s commission after charging such commission = (Profit × Rate)/(100 + Rate).
  14. Interest on capital is debited to P&L and added to capital in the Balance Sheet.
  15. Every adjustment affects both the P&L Account and the Balance Sheet to complete double entry.

MCQs — 10 Questions with Answers

Q1. According to the accrual concept of accounting, profit for an accounting year is based on:

  • A. Revenues realised in cash and expenses paid in cash
  • B. Revenues earned and expenses incurred, regardless of cash received or paid ✓
  • C. Only cash inflows minus cash outflows
  • D. Closing stock minus opening stock

Answer: B — Accrual accounting records revenues when earned (not when cash is received) and expenses when incurred (not when cash is paid), regardless of actual cash transactions.

Q2. Salaries for March 2017 were paid on April 7, 2017. If the accounting year ends on March 31, 2017, how should this be treated?

  • A. Salaries are not recorded as they were paid in the next year
  • B. Outstanding salaries of March should be added to salaries expense and shown as current liability ✓
  • C. The entire April payment is deferred to next year
  • D. Salaries are recorded only when cash is paid

Answer: B — Outstanding expenses must be accrued in the current year (debited to expense, credited as liability) to match expenses with the period they relate to, following accrual accounting.

Q3. Insurance premium of ₹1,200 was paid on July 1, 2016 for 12 months. If the accounting year ends March 31, 2017, the insurance expense for 2016-17 should be:

  • A. ₹1,200
  • B. ₹900 ✓
  • C. ₹300
  • D. ₹1,500

Answer: B — From July 1, 2016 to March 31, 2017 is 9 months; insurance expense = (9/12) × ₹1,200 = ₹900; remaining ₹300 is prepaid (asset for next year).

Q4. Which of the following statements about closing stock is correct?

  • A. Closing stock is debited in the trading account to increase cost of goods sold
  • B. Closing stock is credited in the trading account and shown as an asset in the balance sheet ✓
  • C. Closing stock appears only in the profit and loss account, not the balance sheet
  • D. Closing stock is recorded as an expense in the profit and loss account

Answer: B — Closing stock reduces cost of goods sold (credited to trading account) and represents unsold inventory (asset in balance sheet), demonstrating the double entry principle.

Q5. Accrued income of ₹2,000 has been earned but not yet received. The correct journal entry is:

  • A. Accrued Income A/c Dr. 2,000 / To Revenue A/c 2,000 ✓
  • B. Cash A/c Dr. 2,000 / To Accrued Income A/c 2,000
  • C. Accrued Income A/c Dr. 2,000 / To Revenue A/c 2,000
  • D. Revenue A/c Dr. 2,000 / To Accrued Income A/c 2,000

Answer: A — Accrued income is an asset (debit accrued income account) earned but not received; the credit side recognizes revenue earned in the current year.

Q6. A business receives ₹6,000 in advance for services to be provided over the next 6 months. How should this be classified in the current year's balance sheet?

  • A. Current asset
  • B. Current liability ✓
  • C. Long-term liability
  • D. Expense in profit and loss account

Answer: B — Income received in advance is a current liability because the business has an obligation to provide services; it is recognized as revenue only when earned.

Q7. Which adjustment item would INCREASE net profit in the current year?

  • A. Outstanding salaries
  • B. Prepaid rent expense ✓
  • C. Bad debts written off
  • D. Accrued wages payable

Answer: B — Prepaid rent reduces current year rent expense (because part paid belongs to next year), thereby increasing net profit; outstanding items and bad debts decrease profit.

Q8. The trial balance shows rent expense of ₹12,000. Additional information states that ₹2,000 rent was paid for the next year. The correct treatment is: Statement 1: Rent expense in P&L should be ₹10,000 Statement 2: Prepaid rent of ₹2,000 should appear as a current asset

  • A. Both statements are correct ✓
  • B. Both statements are incorrect
  • C. Only Statement 1 is correct
  • D. Only Statement 2 is correct

Answer: A — Prepaid rent reduces the current year expense (₹12,000 – ₹2,000 = ₹10,000) and appears as a current asset in the balance sheet, following double entry principle.

Q9. A provision for doubtful debts is different from bad debts because: Statement 1: Bad debts are confirmed irrecoverable amounts already written off Statement 2: Provision for doubtful debts is an estimated reserve for debtors who might not pay

  • A. Both statements are correct ✓
  • B. Both statements are incorrect
  • C. Only Statement 1 is correct
  • D. Only Statement 2 is correct

Answer: A — Bad debts are definite losses already identified, while provision is a prudent estimate for potential losses not yet confirmed, both affecting profit but treated differently.

Q10. Manager's commission is calculated at 5% of profit before commission. If profit before commission is ₹50,000, the commission is ₹2,500. What should be the final net profit after recording this adjustment? Statement 1: Final net profit = ₹50,000 – ₹2,500 = ₹47,500 Statement 2: Commission should be calculated on ₹47,500, making the calculation recursive

  • A. Both statements are correct, but Statement 1 gives the answer in this case ✓
  • B. Only Statement 1 is correct
  • C. Both statements are incorrect
  • D. Only Statement 2 is correct

Answer: A — When commission is stated as 'on profit before commission,' it is simply deducted (₹47,500); if stated as 'on profit after commission,' a recursive formula applies (₹50,000 ÷ 1.05 = ₹47,619).

Flashcards

What is the fundamental reason adjustments are needed in financial statements?

Because accrual basis accounting requires revenues to be recorded when earned (not received) and expenses when incurred (not paid), necessitating adjustments for timing differences.

How is closing stock treated in the trading and profit and loss account?

Closing stock is credited to the trading account (reducing cost of goods sold) and shown as a current asset on the balance sheet.

What is the journal entry for outstanding salaries of ₹5,000?

Salaries Expense A/c Dr. 5,000 / To Salaries Payable A/c 5,000 (outstanding expenses increase current liabilities).

Where does prepaid insurance of ₹300 appear in the financial statements?

Prepaid insurance is shown as a current asset on the balance sheet and reduces the insurance expense in the profit and loss account.

What is accrued income and how is it recorded?

Accrued income is revenue earned but not yet received; it is debited to a current asset account and credited to revenue in the profit and loss account.

Define 'income received in advance' with an example.

Income received in advance is cash received before service is delivered (e.g., annual subscription received upfront); it is recorded as a current liability until earned.

What is the double entry principle for all adjustments?

Every adjustment affects two accounts—one in the profit and loss account (affecting profit) and one in the balance sheet (affecting financial position).

What is the key difference between provision for doubtful debts and bad debts?

Bad debts are debtors confirmed as irrecoverable (expense in P&L), while provision for doubtful debts is an estimated reserve for debtors who might not pay.

How does manager's commission calculated on profit affect financial statement preparation?

Manager's commission is deducted from profit before final net profit is calculated, so it must be recorded as an expense in the profit and loss account.

Why is it incorrect to show closing stock on the debit side of the trading account?

Closing stock represents unsold goods (an asset and reduction in cost of goods sold), so it must be credited to reduce the cost and increase gross profit.

Important Board Questions

Define 'outstanding expenses' and give one example. Where does it appear in the financial statements? [2 marks]

Outstanding expenses = incurred but unpaid by year-end (e.g., salaries, rent); shown as expense in P&L account and current liability in balance sheet.

Explain with a journal entry how prepaid insurance of ₹1,500 (paid for 18 months, with 12 months relating to next year) should be adjusted in the financial statements for the current year ended March 31. Show the impact on both P&L and balance sheet. [5 marks]

Current year expense = (6/18) × ₹1,500 = ₹500; journal entry: Insurance Expense A/c Dr. 500 / Prepaid Insurance A/c Dr. 1,000 / To Cash/Bank A/c 1,500; prepaid is a current asset.

From the trial balance provided (Ankit's trial balance with closing stock of ₹15,000), prepare the Trading and Profit & Loss Account for the year ended March 31, 2017 and explain how closing stock adjustment demonstrates the double entry principle. Also identify which items are shown in the balance sheet as a result of adjustments. [6 marks]

Closing stock: credited in trading account (increases gross profit by ₹15,000), debited in balance sheet as current asset; double entry = one in T&L, one in balance sheet; balance sheet shows closing stock as asset, creditors as liability, and capital plus net profit as equity.

Assertion-Reason Questions for Financial Statements - II

Q1. Assertion (A):

Closing stock is credited to the Trading Account

Reason (R):

Closing stock represents the cost of unsold goods which should be excluded from the cost of goods sold

Answer: A — Both A and R are true, and R is the correct explanation of A — Both statements are true and the reason correctly explains why closing stock is credited (not debited) to Trading Account. This reduces the COGS, resulting in higher gross profit. The reason directly supports the assertion.

Q2. Assertion (A):

Outstanding expenses are recorded as liabilities in the Balance Sheet

Reason (R):

Outstanding expenses are amounts owed by the business for expenses incurred but not yet paid

Answer: A — Both A and R are true, and R is the correct explanation of A — Both statements are true and directly related. Outstanding expenses create a liability because the business owes payment for services/goods already consumed. The reason perfectly explains why they appear as liabilities.

Q3. Assertion (A):

Prepaid expenses appear as current assets in the Balance Sheet

Reason (R):

Prepaid expenses represent amounts paid in advance and provide future economic benefits to the business

Answer: A — Both A and R are true, and R is the correct explanation of A — Both statements are correct. Prepaid expenses (like insurance or rent paid in advance) are assets because they represent future benefits. The reason accurately explains the assertion.

Unlock more Assertion-Reason questions in Premium — unlock →

Case-Based Questions (CBQ) for Financial Statements - II

Case Study:

Neelam and Priya are partners in a firm sharing profits in the ratio of 3:2. For the year ended March 31, 2026, the firm earned a net profit of ₹4,50,000. As per the partnership deed, Priya is entitled to a salary of ₹5,000 per month and Neelam is entitled to a commission of 10% of net profit after charging such commission. Interest on capital is to be allowed at 8% per annum. The capitals of Neelam and Priya were ₹6,00,000 and ₹4,00,000 respectively.

Q1. What is the total amount of interest on capital to be credited to the partners' capital accounts for the year?

  • A. ₹48,000
  • B. ₹80,000 ✓
  • C. ₹32,000
  • D. ₹1,00,000

Answer: B

Q2. What is the amount of commission payable to Neelam?

  • A. ₹45,000
  • B. ₹40,909 ✓
  • C. ₹36,364
  • D. ₹50,000

Answer: B

Q3. After charging all appropriations, what will be the divisible profit to be shared between Neelam and Priya?

  • A. ₹2,50,000
  • B. ₹2,70,000
  • C. ₹2,30,000
  • D. ₹2,69,091 ✓

Answer: D

Q4. What is the total amount credited to Priya's capital account before division of profit?

  • A. ₹92,000 ✓
  • B. ₹60,000
  • C. ₹1,00,000
  • D. ₹1,40,000

Answer: A

Unlock more case studies in Premium — unlock →

Class 11 Accountancy Formula Sheet

Every formula, rule and format from the 8 chapters on one page, checked against the NCERT textbook and the CBSE 2026-27 syllabus. Free PDF download.

View the formula sheet →

Found this useful? Share it with your class group.

You've seen the free preview. Open the full interactive study kit — mind map, instant-graded quiz, progress tracking — free, no sign-in required.

Open Full Study Kit — Free →

Premium unlocks the full Question Bank, Daily Practice Papers, Chapter Quiz and Full Mock Papers for every chapter.