Partnership Accounts
Partner’s Accounts, Fixed capita, Fluctuating Capital. Partner’s Current Account, Partner’s Drawings Account, Partners’ Loan Account, Profit and Loss Appropriation Account, Interest on Drawing, Distribution of profit, Goodwill, Valuation of Goodwill, Hidden Goodwill
Introduction of New Partner, Revaluation on admission, Profit Sharing Ratio, Proportionate Capital,
Retirement of Partner, Gaining Ratio, Revaluation on Retirement, Reserve Fund, Final Payment to Retiring Partner, Partner’s Loan Repayment,
Consequences of Death of Partner, Joint Life Policy, Payment of Deceased Partner’s Share
05 Amalgamation of Partnership Firms
05 Amalgamation of Partnership Firms
Amalgamation
of Firms, Accounting Entries of Amalgamating Firms, Accounting Entries in Books
of New Firm
06 Dissolution of
Partnership Firm
Dissolution
of Partnership Firm, Dissolution before expiry of a fixed term, Closing of
Partnership Books on Dissolution, Realisation Account, Take Over of business by
Partners, Insolvency of Partner, Piecemeal Payments,
07 Conversion & Sale
into Company
Sale or Conversion of Partnership Firm, Calculation of purchase Consideration, Revaluation of Assets and Liabilities, journal Entries at the time of conversion of partnership firm, Takeover by Company
Sale or Conversion of Partnership Firm, Calculation of purchase Consideration, Revaluation of Assets and Liabilities, journal Entries at the time of conversion of partnership firm, Takeover by Company
Click dVidya Dashboard to access FREE resources of Video Tutorials, Books, Question & Answer, Quiz, Tests