Topics
Partnership Accounts
Fundamentals of Partnership
- Meaning and Definitions of Partnership and Partnership Deed
- Features of Partnership
- The Indian Partnership Act 1932
- Methods of Capital Accounts - Fixed and Fluctuating Capital Method
- Preparation of Profit and Loss Appropriation Account
- Partners Current Accounts When Fixed Capital Method is Followed
- Adjustments - Interest on Capital, Drawings and Loans
- Interest on Current Accounts (Debit and Credit) Salary
- Division of Profit Among Partners
- Transfer to Reserves
- Commission to Partners and Managers
Goodwill
Reconstitution of Partnership
- Admission of a Partner - Sacrifice Ratio and New Ratio
- Admission - Calculation of Gaining Ratio
- Admission of a Partner - Adjustment of Capitals
- Adjustment of old partner’s Capital Accounts on the basis of the new partner’s capital
- Calculation of New Partner’s Capital on the Basis of Old Partner’s Adjusted Capital
- Admission of a Partner - Treatment of Goodwill
- Admission of a Partner - Adjustment of Accumulated Profits and Losses
- Preparation of Revaluation Account and Balance Sheet
- Change in Profit Sharing Ratio
- Retirement and Death of a Partner - Calculation of New Profit Sharing Ratio
- Retirement and Death of a Partner - Gaining Ratio
- Retirement Or Death of a Partner - Preparation of Loan Account of the Retiring Partner
- Retirement and Death of a Partner - Sacrificing Ratio
- Adjustment with Regard to Goodwill Including Hidden Goodwill
- Adjustment with Regard to Undistributed Profits and Losses
- Adjustment with Regard to Share of Profits of the Retiring Or Deceased Partner from the Date of the Last Balance Sheet to the Date of Retirement Or Death
- Retirement and Death of a Partner - Adjustment of Capitals
- Preparation of Revaluation Account on Retirement Or Death of a Partner
- Calculation and Payment of Amount Due to Retiring Partner
- Dissolution of Partnership Firm
- Dissolution of a Partnership Firm - Settlement of Accounts
- Dissolution of a Partnership Firm - Preparation of Realization Account, and Other Related Accounts
- Dissolution of a Partnership Firm - Partner’s Loan Account
Joint Stock Company Accounts
Issue of Shares
- Issue of Shares for Consideration Other than Cash
- Calls in Advance and Arrears
- Over Subscription of Shares
- Under Subscription of Shares
- Prorata Allotment of Over and Under Subscription
- Accounting Treatment of Forfeiture and Re-issue of Share
- Disclosure of Share Capital in Company’s Balance Sheet (Horizontal Form)
Issue of Debentures
- Problems on Issue of Debentures
- Issue of Debentures at Par at Premium and at Discount
- Issue of Debentures as Collateral Security for a Loan
- Issue of Debentures for Consideration Other than Cash
- Accounting Entries at the Time of Issue When Debentures Are Redeemable at Par and Premium
- Calls in Arrears, Calls in Advance and Interest Thereon
- Interest on Debentures
- Disclosure of Debentures in the Company’s Balance Sheet
- Methods of Writing off Discount / Loss on Issue of Debentures
- Disclosure of Discount on Issue of Debentures in the Company’s Balance Sheet When Debentures Are Redeemed in Instalments
Redemption of Debentures
Final Accounts of Companies
- Preparation of Balance Sheet
- Statement of Profit and Loss and Balance Sheet in the Prescribed Form with Major Headings and Sub Headings
- Preparation of Comparative Balance Sheet and Statement of Profit and Loss (Inter-firm and Intrafirm) Showing Absolute Change and Percentage Change
- Common Size Statement of Profit and Loss to Be Prepared as a Percentage of Revenue from Operations
Financial Statement Analysis
- Comparative Statements
- Common Size Statements
- Significance and Limitations of Comparative Statements
- significance and limitations of Comparative Statements of Common Size Statements
- Preparation of Comparative Balance Sheet and Statement of Profit and Loss (Inter-firm and Intrafirm) Showing Absolute Change and Percentage Change
- Common Size Balance Sheet to Be Prepared as a Percentage of Total Assets and Total Liabilities
- Common Size Statement of Profit and Loss to Be Prepared as a Percentage of Revenue from Operations
Cash Flow Statement (Only for Non-financing Companies)
Ratio Analysis
Liquidity Ratios
Solvency Ratios
Activity Ratios
Profitability Ratios
Accounting Application of Electronic Spread Sheet
- Meaning of Electronic Spreadsheet
- Concept of Electronic Spreadsheet (ES)
- Utility of Electronic Spreadsheet
- Features Offered by Electronic Spreadsheet
- Merits and Demerits of Electronic Spreadsheets
- Generating Accounting Information - Payroll
- Application of Spreadsheets in Generating Accounting Information - Components of Payroll
- Application of Spreadsheets in Generating Accounting Information - Data Presentation
- Application of Spreadsheets in Generating Accounting Information - Database
Database Management System (DBMS)
description
- Basic, HRA, DA and TA, CCA, deduction for PF and income tax.
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