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
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