Chapter 1 : Accounting for Partnership Firms – Fundementals

Importance of Partnership Deed
Rules Applicable in the Absence of Partnership Deed
Profit & Loss Appropriation Account
Features of Profit & Loss Appropriation Account
Difference between Profit and Loss Appropriation Account and Profit and Loss Account
Difference between Charge against Profit and Appropriation of Profit
Interest on Capital
Capital Accounts of Partners
Format of Capital Accounts of Partners
Partners’ Capital Accounts under Fixed and Fluctuating Methods
Difference between Fixed Capital Account and Fluctuating Capital Account
Difference between Capital Account and Current Account
Interest on Drawings
Methods of Calculating Interest on Drawings
Manager’s Commission on Net Profits
Interest on Partner’s Loan to the Firm
Interest on Loan taken by a Partner from the Firm
Rent Paid to a Partner
When Appropriation are more than Profits
Difference between Drawings against Profits and Drawings against Capital
Past Adjustments
Guarantee of Profit to a Partner
Accounting Treatment of Guarantee of Minimum of Profit to a Partner in Case of Loss

Chapter 2 : Goodwill : Concept and Valuation

Chapter 3 : Admission of a Partner

Chapter 4 : Retirement & Dealth of a Partner

Chapter 5 : Dissolution of Partnership Firm

Chapter 6 : Company Accounts – Issue of Shares

Chapter 7 : Company Accounts – Issue of Debentures

Chapter 8 : Financial Statements of Companies

Chapter 9 : Tools for Financial Analysis : Comparative Statements

Chapter 10 : Tools for Financial Analysis : Common Size Statements

Chapter 11 : Cash Flow Statement

Chapter 12 : Ratio Analysis

Partnership Deed

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