Reconstitution of a Partnership Firm: Retirement or Death of a Partner
- Retirement of a Partner in case of Reconstitution of a Partnership Firm
- Computation of New Profit Sharing Ratio: Retirement of a Partner
- Calculation of Gaining Ratio: Retirement of a Partner
- Difference between Sacrificing Ratio and Gaining Ratio
- Accounting Treatment of Goodwill in case of Retirement of a Partner
- Hidden Goodwill in case of Retirement of a Partner
- Accounting Treatment of Revaluation of Assets and Liabilities in case of Retirement of a Partner
- Accounting Treatment of Accumulated Profits and Reserves in case of Retirement of a Partner
- Accounting Treatment of Workmen Compensation Reserve in case of Retirement of a Partner
- Accounting Treatment of Investment Fluctuation Fund in case of Retirement of a Partner
- Accounting Treatment of Partnerâs Capital Account in case of Retirement of a Partner (Fixed Capital)
- Accounting Treatment of Partnerâs Capital Account in case of Retirement of a Partner (Fluctuating Capital)
- Settlement of Amount due to a Retiring Partner when Full Amount is Paid
- Settlement of Amount due to a Retiring Partner: Amount Paid in Instalment
- Settlement of Amount due to a Retiring Partner: Transferred to Loan Account
- Adjustment of Capital Account in case of Retirement of a Partner
- Reconstitution of a Partnership Firm in case of Death of a Partner
- Calculation of Share of Profit up to the Date of Death of a Partner
- Adjustment of Interest on Deceased Partnerâs Capital, Deceased Partnerâs Share in Goodwill and Accumulated Profits and Reserves
- Accounting Treatment of Revaluation of Assets and Liabilities in case of Death of a Partner
- Accounting Treatment of Accumulated Profits and Reserves in case of Death of a Partner
- Accounting Treatment of Workmen Compensation Reserve in case of Death of a Partner
- Accounting Treatment of Investment Fluctuation Fund in case of Death of a Partner
- Accounting Treatment of Partnerâs Capital Account in case of Death of a Partner (Fixed Capital)
- Accounting Treatment of Partnerâs Capital Account in case of Death of a Partner (Fluctuating Capital)
- Accounting Treatment of Amount Due to Deceased Partner
- Accounting Treatment of Joint Life Policy in case of Death of a Partner
- Accounting Treatment of Individual Life Policy in case of Death of a Partner
Accountancy
Accountancy is the process of measuring, processing and recording an organizationâs financial and non-financial statements. It has a wider scope than Accounting as it is the route to the Accounting process. Accountancy is responsible for prescribing the accounting conventions, principles, and techniques to be followed by an organization during the accounting process. The nature of Accounting is dynamic and analytical and hence, requires special abilities and skills in an individual to interpret the information better and effectively.
Table of Content
- Introduction to Accounting
- Theory Base of Accounting
- Recording of Business Transactions
- Bank Reconciliation Statement
- Depreciation, Provisions, and Reserves
- Trial Balance and Rectification of Errors
- Bills of Exchange
- Financial Statements
- Accounting for Partnership: Basic Concepts
- Reconstitution of a Partnership Firm: Change in Profit Sharing Ratio
- Reconstitution of a Partnership Firm: Admission of a Partner
- Reconstitution of a Partnership Firm: Retirement or Death of a Partner
- Dissolution of Partnership Firm
- Accounting for Share Capital
- Issue and Redemption of Debentures
- Financial Statements of a Company
- Analysis of Financial Statements
- Accounting Ratios
- Cash Flow Statement
- Overview of Computerised Accounting System
- Accounting Application of Electronic Spreadsheet
- Using Computerised Accounting System
- CBSE Class 12 Previous Year Papers
- Accounting for Non-for-Profit Organization (Not in Current CBSE Syllabus for 2024-2025)
- Accountancy Notes for CBSE Class 11th
- Accountancy Notes for CBSE Class 12th
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