1

Introduction

2

Some Important Items

3

Problems on Income and Expenditure Amount- Part 1

4

Problems on Income and Expenditure Amount- Part 2

5

Distinction Between Receipt and Payment Account

6

Illustration – 2 – Part 1

7

Illustration – 2 – Part 2

8

Illustration – 2 – Part 3

9

Illustration – 12 – Part 1

10

Illustration – 12 – Part 2

1

Problem 6 – Part 1

2

Problem 6 – Part 2

3

Problem 6 – Part 3

4

Problem 16 – Part 1

5

Problem 16 – Part 2

6

Illustration – 14 – Part 1

7

Illustration – 14 – Part 2

8

Problem 17- Part 1

9

Problem 17- Part 2

1

Introduction

2

Partnership Deed

3

Provisions Relevant for Accounting

4

Special Aspects of Partnership Account

5

Fluctuating Method – Problem; Distinction

6

Exercise – Part 1

7

Exercise – Part 2

8

Distribution of Profits Among the Partners – Profit and Loss Appropriation – Part 1

9

Distribution of Profits Among the Partners – Profit and Loss Appropriation – Part 2

10

Distribution of Profits Among the Partners – Profit and Loss Appropriation – Part 3; Proforma of Profit and Loss Appropriation Account

11

Exercise – Part 3

12

Exercise – Part 4

13

Exercise – Part 5

14

Interest on Share Capital

1

Interest on Drawings – When Fixed Amount is Withdrawn Every Month

2

Interest on Drawings – When Fixed Amount is Withdrawn Quarterly and at Different Intervals

3

Exercise- Part 6

4

Exercise- Part 7

5

Exercise- Part 8

6

Exercise- Part 9

7

Exercise- Part 10

8

Exercise- Part 11; Guarantee of Profit to the Partner

9

Past Adjustments

10

Past Adjustments – Exercise

1

Introduction

2

Modes of Reconstitution of Partnership Firm; New Profit Sharing Ratio

3

New Profit Sharing

4

Exercise – Part 1

5

Exercise – Part 2; Sacrifice Ratios

6

Exercise – Part 3

7

Exercise – Part 4

8

Exercise – Part 5

9

Goodwill ; Factors Affecting the Valuation of Goodwill

10

Method of Valuation of Goodwill ; Exercise – Part 6

11

Exercise – Part 7; Super Profits Method

12

Exercise – Part 8

13

Capitalisation Method

14

Capitalization Method – Exercise

15

Treatment of Goodwill ; Exercise – Part 1

16

Exercise – Part 2

17

Exercise – Part 3

18

When Goodwill Already Exists in the Book of the Firm

19

Exercise

20

Revaluation Method

21

Exercise – Part 1

22

Exercise – Part 2

23

Exercise – Part 3

24

Exercise – Part 4

25

Hidden Goodwill ; Exercise

26

Adjustments of Accumulated Profits and Losses of the Firm ; Exercise ; Revaluation of Assets & Reassessment of Liabilities – Part 1

27

Revaluation of Assets & Reassessment of Liabilities – Part 2

28

Exercise – Part 1

29

Exercise – Part 2

30

Exercise – Part 3

1

Introduction

2

New Profit Sharing Ratios; Gaining Ratios

3

Exercise ; Treatment of Goodwill – Part 1

4

Exercise ; Treatment of Goodwill – Part 2

5

Treatment of Goodwill – Part 3

6

Treatment of Goodwill – Part 4; Hidden Goodwill

7

Adjustments for Revaluation of Assets & Liabilities

8

Exercises

9

Exercises

10

Adjustment of Accumulated Profits & Losses of the Firm ; Exercises

11

Disposal of Amount due to the Retiring Partner

12

Exercises

13

Adjustments of Partners Capital

14

Exercises

15

Exercises

16

Exercises

17

Exercises

18

Exercises

19

Death of a Partner; Exercises

20

Exercises

21

Exercises

22

Exercises

23

Exercises

24

Exercises

25

Exercises

26

Exercises

27

Exercises

1

Introduction

2

Reasons for Dissolution of Partnership Firm

3

Difference Between Dissolution of Partnership & Dissolution of Partnership Firm

4

Settlement of Accounts

5

Accounting Treatment – Part 1

6

Accounting Treatment – Part 2

7

Realization Account – Part 1

8

Realization Account – Part 2

9

Exercises

10

Exercises

11

Exercises

1

Exercise 11 – Part 1

2

Exercise 11 – Part 2

3

Forfeiture of Shares

4

Exercise 12 – Part 1

5

Exercise 12 – Part 2

6

Reissue of Forfeited Shares ; Exercise 13 – Part 1

7

Exercise 13 – Part 2

8

Exercise 14 – Part 1

9

Exercise 14 – Part 2

10

Exercise 15 ;Exercise 16 – Part 1

11

Exercise 16 – Part 2

12

Exercise 17 – Part 1

13

Exercise 17 – Part 2

14

Exercise

15

Exercise 18 – Part 1

16

Exercise 18 – Part 2

17

Exercise

18

Exercise 19 – Part 1

19

Exercise 19 – Part 2

1

Introduction

2

Types of Debentures

3

Issue of Debentures

4

Exercise 1 – Part 1

5

Exercise 1 – Part 2; Issued at Discount; Exercise 2 – Part 1

6

Exercise 2 – Part 2

7

Issue at Premium;Exercise 3 – Part 1

8

Exercise 3 – Part 2;Issue of Debentures Consideration Other than Cash ; Exercise 4 – Part 1

9

Exercise 5 – Part 1

10

Issue of Debentures as Collateral Security ; Terms of Issue of Debentures – Part 1

11

Terms of Issue of Debentures – Part 2

12

Exercise 6 – Part 1

13

Exercise 6 – Part 2

14

Exercise 6 – Part 3

15

Interest on Debentures ; Exercise 7 – Part 1

16

Exercise 7 – Part 2

17

Writing off Discount or Loss on Issue of Debentures ; Exercise 8 – Part 1

18

Exercise 8 – Part 2; Redemption of Debentures

19

Payment in Lump Sum; Exercise 9 – Issue of Debentures – Part 1

20

Exercise 9 – Issue of Debentures – Part 2

21

Exercise 10 – Redemption

1

Introduction

2

Balance Sheet

3

Exercise 1 – Balance Sheet

4

Exercise 2 – Balance Sheet

5

Statement of Profit and Loss

6

Uses , Importance and Limitations of Financial Statements

1

Introduction

2

Objectives and Tools of Analysis of Financial Statements

3

Comparative Statement; Exercise 1- Part 1

4

Exercise 1 – Part 2

5

Comparative Statement of Profit and Loss

6

Common size Statement ; Exercise 2

1

Introduction

2

Advantages and Limitations – Part 1

3

Advantages and Limitations – Part 2; Types of Account Ratios

4

Liquidity Ratios ; Exercise – Part 1

5

Exercise – Part 2

6

Solverey Ratios ; Activity and Turnover Ratios – Part 1

7

Activity and Turnover Ratios – Part 2; Profitability Ratios ;Exercise – Part 3

8

Exercise – Part 4

9

Exercise – Part 5

1

Introduction

2

Financing Activity; Cash Flow Statement ; Exercise – Part 1

3

Exercise – Part 2

4

Exercise – Part 3