Prachi's Blog

Page 4 of 27 with more practical notes and routines for commerce students.

Two stairways showing one geometric progression settling into a glowing bowl while another grows away

Infinite GP: When the Sum Exists and When It Does Not

Learn when an infinite GP has a sum, why the common ratio must be between -1 and 1, and how to use the formula correctly.

11th
Study Advice

A glowing balance sheet blueprint above an open ledger with puzzle pieces for missing assets, liabilities, and capital

Memorandum Balance Sheet in Dissolution: Find Missing Figures

Learn how to prepare a Memorandum Balance Sheet in dissolution questions and find missing assets, liabilities, or partner capital without confusion.

12th
Accounts

Two balance scales showing a tax weight resting directly on one ledger and moving through a market counter toward a buyer

Direct Tax vs Indirect Tax: Impact, Incidence, and Burden Shifting

Understand direct and indirect taxes through impact, incidence, burden shifting, examples, elasticity, and clear answer-writing points.

12th
Economics

A golden sine-wave bridge connecting a complicated trigonometry platform to a clean circular target

Trigonometric Identities: Prove Them Without Expanding the Wrong Side

Learn how to prove trigonometric identities by choosing the right side, using core identities, and avoiding common expansion mistakes.

11th
Study Advice

A glass probability machine with one returning path and one narrowing path showing independent and dependent events

Independent vs Dependent Events: Conditional Probability and the Multiplication Rule

Learn how independent and dependent events change the multiplication rule in probability, with clear formulas, solved examples, and exam-friendly checks.

12th
Study Advice

A final settlement ledger with a brass scale, a folded bill, coins, and a small returned rebate coin during firm dissolution

Bills Payable Discharged at a Rebate in Dissolution

Learn how to treat bills payable discharged at a rebate during dissolution, with Realisation Account entries, payment logic, examples, and common mistakes.

12th
Accounts

A brass scale comparing calm and scattered glass data streams to show coefficient of variation

Coefficient of Variation: Compare Consistency Between Two Series

Learn coefficient of variation with formula, solved examples, interpretation rules, and common mistakes when comparing consistency between two series.

11th
Economics

Golden fruit trees growing above a waterline on an open ledger, with roots, coins, and a balance scale showing the idea of super profit and goodwill

Super Profit Method for Goodwill: Normal Profit, Capital Employed, and Solved Questions

Learn the super profit method for goodwill with clear formulas, capital employed logic, normal profit calculation, and solved Accountancy examples.

12th
Accounts

A miniature warehouse stream carrying boxes through an accounting ledger toward a balance scale

Adjusted Purchases and Cost of Goods Sold in Final Accounts

Learn when to use adjusted purchases, cost of goods sold, closing stock, direct expenses, and gross profit in final accounts.

11th
Accounts

A glass profit reservoir flowing through two brass measuring gates into a small commission cup on an accounting ledger

Manager's Commission Before vs After Charging Commission

Learn how to calculate manager's commission before and after charging commission, with formulas, final accounts treatment, and solved examples.

11th
Accounts

A glass warehouse full of goods connected by a valve to a small market stall, showing that only part of stock becomes supply

Stock vs Supply in Economics: Price, Intention, and Time Period

Understand the difference between stock and supply in Economics with simple examples, price logic, time period, and common mistakes students should avoid.

11th
Economics

Invoice papers passing through a fine filter between two glass vessels to show gross and net trade receivables

Average Trade Receivables: Gross vs Net Debtors in Ratio Analysis

Learn when to use gross debtors and net debtors while calculating average trade receivables, with formulas, solved examples, and common mistakes.

12th
Accounts

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