Topics
Accounts from Incomplete Records
- Introduction to Accounts from Incomplete Records
- Meaning of Incomplete Records
- Features of Incomplete Records
- Limitations of Incomplete Records
- Differences Between Double Entry System and Incomplete Records
- Ascertaining Profit Or Loss from Incomplete Records Through Statement of Affairs
- Preparation of Final Accounts from Incomplete Records
Accounts of Not–For–Profit Organisation
Accounts of Partnership Firms–Fundamentals
- Introduction to Accounts of Partnership Firms–Fundamentals
- Meaning, Definition and Features of Partnership
- Application of the Provisions of the Indian Partnership Act, 1932 in the Absence of Partnership Deed
- Final Accounts of Partnership Firms
- Methods of Maintaining Capital Accounts of Partners
- Interest on Capital and Interest on Drawings of Partners
- Salary and Commission to Partners
- Interest on Loan from Partners
- Division of Profits Among Partners
- Profit and Loss Appropriation Account
Goodwill in Partnership Accounts
Admission of a Partner
- Admission of a Partner
- Adjustments Required at the Time of Admission of a Partner
- Distribution of Accumulated Profits, Reserves and Losses
- Admission of a Partner - Revaluation of Assets and Liabilities
- New Profit Sharing Ratio and Sacrificing Ratio
- Adjustment for Goodwill
- Adjustment of Capital on the Basis of New Profit Sharing Ratio
Retirement and Death of a Partner
- Retirement and Death of a Partner
- Adjustments Required on Retirement of a Partner
- Distribution of Accumulated Profits, Reserves and Losses
- Revaluation of Assets and Liabilities
- Determination of New Profit Sharing Ratio and Gaining Ratio
- Adjustment for Goodwill
- Adjustment for Current Year’s Profit or Loss upto the Date of Retirement
- Settlement of the Amount Due to the Retiring Partner
- Adjustments Required on the Death of a Partner
Company Accounts
- Introduction to Company Accounts
- Meaning and Definition of a Company
- Characteristics of a Company
- Meaning and Types of Shares
- Divisions of Share Capital
- Issue of Equity Shares
- Process of Issue of Equity Shares
- Issue of Shares for Cash in Instalments
- Issue of Shares for Cash in Lumpsum
- Issue of Shares for Consideration Other than Cash
Financial Statement Analysis
Ratio Analysis
Computerised Accounting System-Tally
- Introduction to Computerised Accounting System-tally
- Applications of Computerised Acounting System (CAS)
- Automated Accounting System
- Designing the Accounting Reports
- Data Exchange with Other Information System
- Application of Computerised Accounting System – Tally with Gst Package
- Practical Application of Accounting Software – Tally.Erp 9
description
- Liquidity ratios
- Long term solvency ratios
- Turnover ratios
- Inventory turnover ratio
- Trade receivables turnover ratio
- Trade payables turnover ratio
- Fixed assets turnover ratio
- Profitability ratios
- Gross profit ratio
- Operating cost ratio
- Operating profit ratio
- Net profit ratio
- Return on investment
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Related QuestionsVIEW ALL [33]
Calculate the current ratio from the following information.
| Particulars | ₹ | Particulars | ₹ |
| Current investments | 40,000 | Fixed assets | 5,00,000 |
| Inventories | 2,00,000 | Trade creditors | 80,000 |
| Trade debtors | 1,20,000 | Bills Payable | 50,000 |
| Bills receivable | 80,000 | Expenses payable | 20,000 |
| Cash and cash equivalents | 10,000 | Non-Current liability | 3,00,000 |
From the following information calculate a debt-equity ratio.
Balance Sheet (Extract) as on
31st March, 2019
| Particulars | Amount ₹ |
| I. EQUITY AND LIABILITIES | |
| 1. Shareholders' funds | |
| (a) Share capital | |
| Equity share capital | 6,00,000 |
| (b) Reserves and surplus | 2,00,000 |
| 2. Non-current liabilities | |
| Long-term borrowings (Debentures) | 6,00,000 |
| 3. Current liabilities | |
| (a) Trade payables | 1,60,000 |
| (b) Other current liabilities | |
| Outstanding expenses | 40,000 |
| Total | 16,00,000 |
From the following Balance Sheet of Sundaram Ltd. Calculate proprietary ratio:
| Balance Sheet of Sundaram Ltd. as on 31.03.2019 |
|
| Particulars | Amount ₹ |
| I EQUITY AND LIABILITIES | |
| 1. Shareholders’ Fund | |
| a) Share capital | |
| (i) Equity share capital | 2,50,000 |
| (ii) Preference share capital | 1,50,000 |
| (b) Reserves and surplus | 50,000 |
| 2. Non – Current Liabilities | |
| Long term borrowings | |
| 3. Current liabilities | |
| Trade Payable | 1,50,000 |
| Total | 6,00,000 |
| II ASSETS | |
| 1. Non-Current assets | |
| (a) Fixed Assets | 4,60,000 |
| (b) Non-Current investments | 1 ,00,000 |
| 2. Current assets | |
| Cash and cash equivalents | 40,000 |
| Total | 6,00,000 |
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