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

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Interest on Drawings – When Fixed Amount is Withdrawn Every Month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Interest on Drawings – When Fixed Amount is Withdrawn Quarterly and at Different Intervals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