- 4 Sections
- 19 Lessons
- Lifetime
Expand all sectionsCollapse all sections
- Accounting for Partnership Firms6
- 1.1Partnership: Features, Partnership Deed And Provisions in the absence of partnership deed.
- 1.2Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
- 1.3Fixed v/s Fluctuating Capital Accounts.
- 1.4Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio)
- 1.5Goodwill: meaning, nature, factors affecting
- 1.6Methods of valuation – Average profit, Super Profit and Capitalization.
- Accounting for Partnership firms - Reconstitution and Dissolution.7
- 2.1Change in the Profit Sharing Ratio
- 2.2Admission of a partner
- 2.3Effect of admission of a partner on change in the Profit Sharing Ratio
- 2.4Treatment of Goodwill
- 2.5Revaluation Account
- 2.6Treatment of Reserves and Accumulated profits and losses
- 2.7Adjustment of capital Accounts and Preparation of Capital, Current Account and Balance sheet.
- Retirement and death of a partner4
- Dissolution of a partnership firm2