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Accounting for Partnership Firms

  • 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
Buy Accounting for Partnership : Basic Concepts (Rs. 599.00) Buy Accounting for Partnership : Basic Concepts (Rs. 699.00)


Lecture 1: Goodwill (Partnership)

01:00:33
Buy Goodwill (Rs. 199.00) Buy Goodwill (Rs. 299.00)


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
Buy Reconstitution of a Partnership Firm – Admission of a Partner (Rs. 699.00) Buy Reconstitution of a Partnership Firm – Admission of a Partner (Rs. 799.00)


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
Buy Retirement of a partner (Rs. 499.00) Buy Retirement of a partner (Rs. 599.00)


Lecture 1: Death of a Partner Part- 1

00:42:46

Lecture 2: Death of a Partner Part- 2

00:36:35
Buy Death of a Partner (Rs. 199.00) Buy Death of a Partner (Rs. 299.00)


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
Buy Dissolution of a Partnership Firm (Rs. 499.00) Buy Dissolution of a Partnership Firm (Rs. 599.00)


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
Buy Financial Statement of a Company (Rs. 399.00) Buy Financial Statement of a Company (Rs. 499.00)

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
Buy Analysis of Financial Statements (Rs. 99.00) Buy Analysis of Financial Statements (Rs. 199.00)


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
Buy Accounting Ratios Analysis (Rs. 899.00) Buy Accounting Ratios Analysis (Rs. 999.00)


Lecture 1: Comparative & Common Size Statement Part- 1

00:34:30

Lecture 2: Comparative & Common Size Statement Part- 2

00:49:26
Buy Comparitive & Common Size Statement (Rs. 199.00) Buy Comparitive & Common Size Statement (Rs. 299.00)

Cash Flow Statement

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
Buy Cash Flow Statement (Rs. 899.00) Buy Cash Flow Statement (Rs. 999.00)


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
Buy Accounting for Share Capital (Rs. 799.00) Buy Accounting for Share Capital (Rs. 899.00)


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
Buy Issue of Debentures (Rs. 399.00) Buy Issue of Debentures (Rs. 499.00)


Lecture 1: Condition & Methods of Redemption

00:23:08

Lecture 2: Redemption of Debentures in Lump Sum on Maturity

00:44:24

Lecture 3: Redemption of Debentures by Purchase From Open Market

00:30:28

Lecture 4: Redemption of Debentures by Conversion

00:46:33
Buy Redemption of Debentures (Rs. 499.00) Buy Redemption of Debentures (Rs. 599.00)


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
Buy Quick Revision (Rs. 799.00) Buy Quick Revision (Rs. 999.00)

Published    28-Aug-2017      Bilingual

Accounts - Complete Package | CBSE Class 12 Accounts (Class XII) | Study Online with Study Khazana

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