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Topics

  • Introduction to Partnership
  • Introduction to Partnership and Partnership Final Accounts
  • Accounts of ‘Not for Profit’ Concerns
  • Partnership Final Accounts
    • Introduction of Final Accounts
    • Preparation of Final Accounts
    • Effects of Adjustments-Closing Stock
    • Effects of Adjustments-Outstanding Expenses
    • Effects of Adjustments-Prepaid Expenses
    • Effects of Adjustments-Income Received in Advance
    • Adjustments - Income Receivable
    • Effects of Adjustments-Bad and Doubtful Debts
    • Effects of Adjustments-Provision for Discount on Debtors and Creditors
    • Effects of Adjustments-Depreciation
    • Adjustments - Interest on Capital, Drawings and Loans
    • Adjustments - Interest on Investment and Loans
    • Adjustments - Goods Destroyed by Fire Or Accident (Insured Or Uninsured)
    • Adjustments - Goods Stolen
    • Adjustments of Financial Statements - Goods Distributed as Free Samples and Manager's Commission
    • Adjustments - Goods Withdrawn by Partners
    • Adjustments - Unrecorded Purchases and Sales
    • Adjustments - Capital Expenditure Included in Revenue Expenses and Vice-versa
    • Adjustments - Bills Receivable Dishonoured
    • Adjustments - Bills Payable Dishonoured
    • Adjustments - Deferred Expenses
    • Adjustments - Capital Receipts Included in Revenue Receipts and Vice-versa
    • Adjustments - Commission to Working Partner Managers on the Basis of Gross Profit Net Profit, Sales, Etc
    • Partnership Final Accounts
  • Reconstitution of Partnership (Admission of Partner)
  • Reconstitution of Partnership
    • Meaning of Reconstitution
    • Different Ways of Reconstitution
    • Admission of a Partner
    • Need of Admission of a Partner
    • Capital Brought by New Partner
    • Admission of a Partner - Sacrifice Ratio and New Ratio
    • Concept of Goodwill
    • Admission of a Partner - Adjustment of Accumulated Profits and Losses
    • Admission of a Partner - Revaluation of Assets and Liabilities
    • Admission of a Partner - Adjustment of Capitals
    • Admission of a Partner - Treatment of Goodwill
    • Meaning of Retirement or Death of a Partner
    • Needs of Retirement Or Death of a Partner
    • Retirement Or Death of a Partner - Treatment of Goodwill
    • Retirement or Death of a Partner - Adjustment of Accumulated Profits and Losses
    • Retirement or Death of a Partner - Revaluation of Assets and Liabilities
    • Retirement Or Death of a Partner - Adjustment of Capitals
    • Retirement Or Death of a Partner - New Ratio
    • Retirement Or Death of a Partner - Gain Ratio
    • Retirement Or Death of a Partner - Amount Due to Retiring Parter
    • Reconstitution of Partnership
  • Reconstitution of Partnership (Retirement of Partner)
    • Reconstitution of Partnership (Retirement of Partner)
    • Treatment of Goodwill
    • Transfer of Reserve Fund Or General Reserve/Accumulated Profit Or Loss
    • Accounting for Revaluation of Assets and Reassessment of Liabilities
    • Retirement Or Death of a Partner - Adjustment of Capitals
    • Total Payable Amount to Retiring Partner
  • Dissolution of Partnership Firm
  • Accounts of “Not for Profit” concerns
    • Not for Profit Concerns
    • Features of "Not for Profit" Concerns.
    • Receipts and Payments Account
    • Feature of Receipts and Payments Account
    • Effects of Adjustments-Outstanding Expenses
    • Additional Information - Prepaid Expenses of the Current and Previous Year
    • Effects of Adjustments-Accrued Income
    • Effects of Adjustments-Income Received in Advance
    • Additional Information - Subscription Received in Advance
    • Additional Information - Subscription Outstanding of the Current and Previous Year
    • Effects of Adjustments-Depreciation
    • Additional Information - Capitalisation of Entrance Fees
    • Additional Information - Creation of Special Funds Out of Donations
    • Additional Information - Stock of Stationery
    • Additional Information - Opening Balances of Assets and Liabilities
    • Preparation of Income and Expenditure Account and Closing Balance Sheet
    • Accounts of “Not for Profit” Concerns
  • Reconstitution of Partnership (Death of Partner)
    • Reconstitution of Partnership (Death of Partner)
  • Single Entry System
    • Meaning of Single Entry
    • Difference Between Single Entry System and Double Entry System
    • Preparation of Statements for Single Entry System
    • Additional Information - Additional Capital
    • Effects of Adjustments-Drawings
    • Additional Information - Depreciation on Fixed Asset
    • Effects of Adjustments-Bad and Doubtful Debts
    • Additional Information - Undervaluation of Assets and Liabilities
    • Additional Information - Overvaluation of Assets and Liabilities
    • Adjustments - Interest on Capital, Drawings and Loans
    • Additional Information - Partners Salary
    • Effects of Adjustments-Outstanding Expenses
    • Effects of Adjustments-Prepaid Expenses
    • Illustrations of Single Entry System
    • Single Entry System Examples and Solutions
  • Dissolution of Partnership Firm
  • Bill of Exchange (Only Trade Bill)
    • Introduction of Bill of Exchange (Only Trade Bill)
    • Necessity of Bill of Exchange (Only Trade Bill)
    • Draft Or Format of Bills
    • Parties to the Bill of Exchange
    • Acceptance of Bill
    • Important Terms of Bills of Exchange - Term of Bill
    • Important Terms of Bills of Exchange - Days of Grace
    • Important Terms of Bills of Exchange - Date of Maturity
    • Important Terms of Bills of Exchange - Due Date
    • Honouring of Bill
    • Dishonour of Bill
    • Important Terms of Bills of Exchange - Noting of Bill
    • Protesting of Bill
    • Basic Term of Bills of Exchange - Notary Public
    • Basic Term of Bills of Exchange - Noting Charges
    • Accounting Treatment of Bill by the Drawer Or Holder and Drawee
    • Accounting Treatment - Retaining the Bill Till Due Date. Honour Or Dishonour, Insolvency of the Drawee Or Acceptor
    • Accounting Treatment - Endorsement of the Bill, Honour/ Dishonour and Also Insolvency of Acceptor
    • Accounting Treatment - Discounting the Bill with the Bank Honour/Dishonour and Insolvency
    • Accounting Treatment of Bill - Sending the Bill to the Bank for Collection, Honour Or Dishonour and Insolvency
    • Accounting Treatment of Bill - Making Part Payment of Basic Amount, Interest and Noting Charges and Drawing of New Bill
    • Accounting Treatment of Bill - Honour Or Dishonour of New Bill
    • Accounting Treatment of Bill - Insolvency of the Acceptor and Settlement of His Account
    • Accounting Treatment of Bill - Retirement of Bill
    • Accounting Treatment of Bill - Journal Entries and Ledger
    • Bill of Exchange Examples and Solutions
  • Bills of Exchange
    • Bills of Exchange
    • Parties to a Bill Exchange
    • Parties to a Promissory Note
    • Contents of Format of Bill of Exchange
    • Honour and Dishonour of Bill of Exchange
  • Company Accounts - Issue of Shares
    • Share and Share Capital
    • Accounting for Share Capital
    • Forfeiture of Shares
  • Company Accounts
  • Analysis of Financial Statements
  • Analysis of Financial Statements
  • Computer in Accounting
    • Computerized Accounting System (Cas)
    • Sourcing of Accounting Software
    • Legal Vs. Pirated Accounting Software
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