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Lecture 1: Fundamentals of Partners- I

00:53:39

Lecture 2: Fundamentals of Partners- II

00:55:39

Lecture 3: Fundamentals of Partners- III

00:28:21

Lecture 4: Fundamentals of Partners- IV

01:05:12

Lecture 5: Fundamentals of Partners- V

00:22:19
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Lecture 6: Admission of a Partner- I

00:48:50

Lecture 7: Admission of a Partner- II

00:49:52

Lecture 8: Admission of a Partner- III

00:53:23

Lecture 9: Admission of a Partner- IV

00:32:39

Lecture 10: Admission of a Partner- V

01:02:31

Lecture 11: Admission of a Partner- VI

00:45:33
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Lecture 12: Retirement of a Partner- I

00:52:16

Lecture 13: Retirement of a Partner- II

00:48:10

Lecture 14: Death of Partner- I

00:49:17

Lecture 15: Death of a Partner- II

00:32:20
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Lecture 16: Dissolution of a Partnership- I

00:45:00

Lecture 17: Dissolution of a Partnership- II

01:09:58
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Lecture 18: Company Accounts and Issue of Share Capitals

00:39:34

Lecture 19: Company Accounts and Issue of Share Capitals- II

00:39:35

Lecture 20: Company Accounts and Issue of Share Capitals- III

00:49:20

Lecture 21: Company Accounts and Issue of Share Capitals- IV

00:49:29

Lecture 22: Company Accounts and Issue of Share Capitals- V

00:59:20

Lecture 23: Issue of Shares- I

00:36:54

Lecture 24: Issue of Shares- II

00:37:51
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Lecture 25: Issue of Debentures- I

00:45:34

Lecture 26: Issue of Debenture- III

00:45:18

Lecture 27: Redemption of Debenture- I

00:34:26

Lecture 28: Redemption of Debenture- II

00:37:17
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Lecture 29: COMPANY'S BALANCE SHEET- I

00:59:25

Lecture 30: COMPANY'S BALANCE SHEET- II

00:56:48
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Lecture: 30: Ratio Analysis- I

00:56:48

Lecture 31: Ratio Analysis- II

00:46:22

Lecture 32: Ration Analysis- III

00:26:11

Lecture 33: Ratio Analysis- IV

00:29:03

Lecture 34: Ratio Analysis- V

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Published    02-Feb-2017      Bilingual

COMPLETE COURSE OF CBSE CLASS 12TH ACCOUNTS

Study Khazana delivers CBSE Class 12th Accounts, thirty five video lectures by Jaspal Singh 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.

JASPAL SINGH

Phone: 09********99 Email: jps********@gmail.com
Address: Institute:

About Us

JPS STUDY CENTRE was founded by Mr. JASPAL SINGH (JPS).Under his nourishing hands the institute picked up strength and gained heights of excellence. At JPS, we aim to meet society's needs for tomorrow. It is our constant and unfailing endeavour to tap the intellectual and creative potential of our children. Their mind is exercised into clear thinking, judicious and wise discrimination through the latest methodology and techniques adopted by our well-qualified and motivated teaching staff. We encourage our students into forming habits of responsibility, fortitude, a sweetness of disposition and self-discipline so that they emerge with a good a sense of social responsibility and commitment to the integrity of our nation.





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STUDY KHAZANA is an e-treasure of knowledge and education with one aim of upbringing the level of education all over the India. In the journey of more than 25 years with 150 centers across the India we discovered that many student are out of the reach of proper education due to poverty.

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