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