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  • Partnership: features, Partnership Deed. 
  • Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
  • Fixed v/s fluctuating capital accounts.Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
  • Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
  • Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization.
Note: Interest on partner's loan is to be treated as a charge against profits.


Lecture 1: Fundamental of Partnership Part- 1

00:44:06

Lecture 2: Fundamental of Partnership Part- 2

01:07:56

Lecture 3: Fundamental of Partnership Part- 3

00:58:03

Lecture 4: Fundamental of Accounts Part- 1

00:40:56

Lecture 5: Fundamental of Accounts Part- 2

00:55:38

Lecture 6: Guarantee of a Minimum Profit to a Partner

00:33:06

Lecture 7: Past Adjustments Part- 1

00:41:40

Lecture 8: Past Adjustments Part- 2

00:35:56
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Lecture 1: Goodwill (Partnership)

01:00:33
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Lecture 1: Admission of a partner

00:56:57

Lecture 2: Treatment of Goodwill Part- 1

01:18:04

Lecture 3: Treatment of Goodwill Part- 2

00:49:22

Lecture 4: Revaluation Accounts

00:50:27

Lecture 5: Treatment of Reserves

00:47:57

Lecture 6: Preparation of balance Sheet of the Reconstituted Firm at the Time of Admission of a partner

00:58:09

Lecture 7: Capital Adjustment at the Time of Admission of a Partner Part-1

01:00:23

Lecture 8: Capital Adjustment at the Time of Admission of a Partner Part- 2

00:29:00
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Lecture 1: Retirement of a partner Part- 1

00:53:13

Lecture 2: Retirement of a partner Part- 2

00:45:12

Lecture 3: Retirement of a partner Part- 3

00:56:33

Lecture 4: Retirement of a partner Part- 4

00:35:52

Lecture 5: Retirement of a partner Part- 5

00:57:01

Lecture 6: Retirement of a partner Part- 6

00:43:07
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Lecture 1: Death of a Partner Part- 1

00:42:46

Lecture 2: Death of a Partner Part- 2

00:36:35
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Lecture 1: Dissolution of a Partnership Firm Part- 1

00:36:01

Lecture 2: Dissolution of a Partnership Firm Part- 2

00:39:09

Lecture 3: Dissolution of a Partnership Firm Part- 3

00:41:05

Lecture 4: Dissolution of a Partnership Firm Part- 4

00:47:53

Lecture 5: Dissolution of a Partnership Firm Part- 5

00:37:05

Lecture 6: Dissolution of a Partnership Firm Part- 6

00:28:30
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Lecture 1: Financial Statement of a Company Part- 1

00:39:07

Lecture 2: Financial Statement of a Company Part- 2

00:45:55

Lecture 3: Financial Statement of a Company Part- 3

00:37:23

Lecture 4: Financial Statement of a Company Part- 4

00:25:55
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Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013).

Financial Statement Analysis: Objectives, importance and limitations.

Tools for Financial Statement Analysis: Comparative statements, common size statements, cash flow analysis, ratio analysis.

Accounting Ratios: Objectives, classification and computation.

Liquidity Ratios: Current ratio and Quick ratio.

Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio.

Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio and Working Capital Turnover Ratio.


Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.


Lecture 1: Financial Statement Analysis Part- 1

00:23:53
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Lecture 1: Ratio Analysis Part- 1

00:34:35

Lecture 2: Ratio Analysis Part- 2

00:36:41

Lecture 3: Ratio Analysis Part- 3

00:35:19

Lecture 4: Ratio Analysis Part- 4

00:33:22

Lecture 5: Ratio Analysis Part- 5

00:23:22

Lecture 6: Ratio Analysis Part- 6

00:38:59

Lecture 7: Ratio Analysis Part- 7

00:30:03

Lecture 8: Ratio Analysis Part- 8

00:39:06

Lecture 9: Ratio Analysis Part- 9

00:36:01

Lecture 10: Ratio Analysis Part- 10

00:46:16

Lecture 11: Ratio Analysis Part- 11

00:46:51

Lecture 12: Ratio Analysis Part-12

00:39:48
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Lecture 1: Comparative & Common Size Statement Part- 1

00:34:30

Lecture 2: Comparative & Common Size Statement Part- 2

00:49:26
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Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only)


Lecture 1: Cash Flow Statement Part- 1

00:36:40

Lecture 2: Cash Flow Statement Part- 2

00:27:35

Lecture 3: Cash Flow Statement Part- 3

00:37:20

Lecture 4: Cash Flow Statement Part- 4

00:35:11

Lecture 5: Cash Flow Statement Part- 5

00:51:55

Lecture 6: Cash Flow Statement Part- 6

00:27:02

Lecture 7: Cash Flow Statement Part- 7

00:32:46

Lecture 8: Cash Flow Statement Part- 8

00:37:18

Lecture 9: Cash Flow Statement Part- 9

00:37:43

Lecture 10: Cash Flow Statement Part- 10

00:45:46

Lecture 11: Cash Flow Statement Part- 11

00:35:21
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Lecture 1: Share Capital Intro

00:39:16

Lecture 2: issue of Share

00:38:59

Lecture 3: Over Subscription Of Shares

00:44:30

Lecture 4: Over Subscription & Calls Arrears

00:41:25

Lecture 5: Under Subscription Of Share

00:18:17

Lecture 6: Issue of Shares for Consideration other than cash

00:31:33

Lecture 7: Over Subscription And Pro-Rata

00:23:14

Lecture 8: Forfeiture And Reissue Of Shares

00:41:55

Lecture 9: Forfeiture And Reissue Of Shares (Premium)

00:36:07

Lecture 10: Dis-closer In Balance Sheet

00:33:35

Lecture 11: Comprehensive Example Part- 1

00:34:20

Lecture 12: Comprehensive Example Part- 2

00:46:47
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Lecture 1: Issue of Debentures Part- 1

00:22:27

Lecture 2: Issue of Debentures Part- 2

00:26:01

Lecture 3: Collateral Security & Interest On Debentures

00:32:32

Lecture 4: Issue Of Debentures With Condition of Redemption

00:28:37
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Lecture 1: Condition & Methods of Redemption

00:23:08

Lecture 2: Redemption of Debentures in Lump Sum on Maturity

00:44:24
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Lecture 13: Quick Revision-Not-For- Profit Organisations

00:26:14

Lecture 1: Quick Revision Balance sheet & comparative & common size statements

00:33:29

Lecture 2: Quick Revision- Ratio Analysis

00:49:47

Lecture 3: Quick Revision-Cash Flow Statement

00:41:21

Lecture 4: Quick Revision- Issue Of Debentures

00:53:42

Lecture 5: Quick Revision-Issue Of Shares

00:36:30

Lecture 6: Quick Revision- Issue Of Shares

00:42:09

Lecture 7: Quick Revision-Redemption Of Debentures

00:44:45

Lecture 8: Quick Revision-Fundamental Of Partnership And Goodwill

00:55:02

Lecture 9: Quick Revision-Admission Of Partner

00:27:36

Lecture 10: Quick Revision-Admission & Retirement Of A Partner

00:51:47

Lecture 11: Quick Revision-Death Of A Partner

00:18:32

Lecture 12: Quick Revision-Dissolution Of A Partnership Firm

00:35:49
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Lecture 1: Not-For- Profit Organisations Part-1

00:26:14

Lecture 2: Not-For- Profit Organisations Part-2

00:24:03

Lecture 3: Not-For- Profit Organisations Part-3

00:29:47

Lecture 4: Not-For- Profit Organisations Part-4

00:20:30
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Lecture 1: Fundamental of Partnership Part-1

00:53:23

Lecture 2: Fundamental of Partnership Part-2

00:40:09

Lecture 3: Fundamental of Partnership Part-3

00:33:01
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Lecture 1: Admission of a Partner Part-1

00:37:05

Lecture 2: Admission of a Partner Part-2

00:35:55

Lecture 3: Admission of a Partner Part-3

00:43:30

Lecture 4: Admission of a Partner Part-4

01:15:25
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Published    28-Aug-2017      Bilingual

COMPLETE COURSE OF CBSE CLASS 12TH ACCOUNTS

Study Khazana delivers CBSE Class 12th Accounts, one hundred and three video lectures by Vijay Nangia on Accounts Complete Course with complete solutions using sample paper based on NCERT Syllabus. This chapter covers the following topic to make students understand the topic and covers the whole chapter with all the question and answers  

WHAT DO YOU UNDERSTAND BY FUNDAMENTAL OF PARTNERSHIP?

  
  • Partnership − §  Features §  Partnership Deed 
  • Provisions of the Indian Partnership Act 1932 in the absence of partnership deed 
  • Fixed v/s fluctuating capital accounts 
  • Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits 
  • Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio) 
  • Goodwill − nature, factors affecting and methods of valuation - average profit, super profit and capitalization  

    WHAT DO YOU UNDERSTAND BY ADMISSION OF A PARTNER?

      
  • Effect of admission of a partner on change in the profit sharing ratio 
  • Treatment of goodwill (as per as 26) 
  • Treatment for revaluation of assets and reassessment of liabilities ·
  • Treatment of reserves and accumulated profits 
  • Adjustment of capital accounts and preparation of balance sheet  

    WHAT DO YOU UNDERSTAND BY RETIREMENT OF A PARTNER?

      
  • Effect of retirement / death of a partner on change in profit sharing ratio 
  • Treatment of goodwill (as per as 26) 
  • Treatment for revaluation of assets and reassessment of liabilities 
  • Adjustment of accumulated profits and reserves 
  • Adjustment of capital accounts and preparation of balance sheet 
  • Preparation of loan account of the retiring partner 
  • Calculation of deceased partner’s share of profit till the date of death 
  • Preparation of deceased partner’s capital account 
  • executor’s account and preparation of balance sheet    

    WHAT DO YOU UNDERSTAND BY DISSOLUTION OF A PARTNER?

       
  • Types of dissolution of a firm 
  • Settlement of accounts - preparation of realization account, and other related accounts 
  • Capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s))  

    WHAT DO YOU UNDERSTAND BY ACCOUNTING FOR SHARE CAPITAL?

        
  • Share and share capital − §  Nature §  Types 
  • Accounting for share capital − §  Issue and allotment of equity shares §  Private placement of shares §  Employee Stock Option Plan (ESOP) §  Public subscription of shares - over subscription and under subscription of shares §  Issue at par and at premium §  Calls in advance and arrears (excluding interest) §  Issue of shares for consideration other than cash 
  • Accounting treatment of forfeiture and re-issue of shares 
  • Disclosure of share capital in company’s Balance Sheet.  

    WHAT DO YOU UNDERSTAND BY ACCOUNTING FOR DEBENTURES?

      
  • Debentures − §  Issue of debentures at par, at a premium and at a discount §  Issue of debentures for consideration other than cash §  Issue of debentures with terms of redemption §  Debentures as collateral security-concept, interest on debentures 
  • Redemption of debentures − §  Lump sum, draw of lots and purchase in the open market (excluding exinterest and cum-interest) §  Creation of Debenture Redemption Reserve    

    WHAT DO YOU UNDERSTAND BY RATIO ANALYSIS?

     
  • Introduction of Ratio Analysis 
  • Objectives of Ratio Analysis 
  • Advantages of Ratio Analysis 
  • Limitations of Ratio Analysis 
  • Classification of Accounting Ratios  

    WHAT DO YOU UNDERSTAND BY FINANCIAL STATEMENT OF A COMPANY?

      
  • Financial statements of a company − §  Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and subheadings (as per Schedule III to the Companies Act, 2013) 
  • Financial Statement Analysis − §  Objectives §  Importance §  Limitations 
  • Tools for Financial Statement Analysis − §  Comparative statements §  Common size statements §  Cash flow analysis §  Ratio analysis 
  • Accounting Ratios − §  Objectives §  Classification §  Computation 
  • Liquidity Ratios − §  Current ratio §  Quick ratio 
  • Solvency Ratios − §  Debt to Equity Ratio §  Total Asset to Debt Ratio §  Proprietary Ratio §  Interest Coverage Ratio 
  • Activity Ratios − §  Inventory Turnover Ratio §  Trade Receivables Turnover Ratio §  Trade Payables Turnover Ratio and Working Capital Turnover Ratio 
  • Profitability Ratios − §  Gross Profit Ratio §  Operating Ratio §  Operating Profit Ratio §  Net Profit Ratio and Return on Investment  

    HOW WE HELP THE STUDENTS???

      These video lectures will make the subject easy for students. The free lecture is available as a demo. We provide mock exams after completion of the full course. These lectures are recording of the live session taken. It will include question and answers of the students undertaken during the class. CBSE Class 12th previous question papers and sample papers are also given to the students for practice. Video Lectures classes are taken by Study Khazana’s best faculties. We offer pen drives and online-offline study mode to the students. We also have Android and IOS Study Khazana mobile app for helping students to study anywhere at any time.

Vijay Nangia

Phone: 98********72 Email: v.n********@yahoo.com
Address: Institute:

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