Online Course on Accounting for Partnership

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Welcome to this Online Course on Accounting for Partnership

In this course you will learn :

1.Partnership - Definition and Features
2.Accounting Rules in the absence of Partnership Deed
3.Fixed Capital and Fluctuating Capital Methods4.Difference between Fixed Capital and Fluctuating Capital Methods
5.Introduction to Partnership
6.General Features of Partnership
7.Partnership Deed
8.Capital Accounts of Partners
9.Methods of Maintaingn Capital Accounts
10.Fixed Capital Method
11.Proforma for Fixed Capital Method
12.Fluctuationg Capital Method and Proforma
13.Case Study on Fixed and Fluctuating Capital Method
14.Difference between Fixed and Fluctuating Capital Methods
15.Distribution of Profits
16.Interest on Capital
17.Case Study on Interest on Capital
18.Drawings Account
19.Interest on Drawings
20.Interest on Drawings
21.Methods for Computing Interest on Drawings
22.Product Method for Interest on Drawings
23.Case Study on Product Method
24.Average Period Method
26.Case study on Interest on Capital
27.Accounting treatment of Commission to Partners
28.Case Study Profit and Loss Appropriation Account with Commission
29.Case Study Profit and Loss Appropriation Account after Commission
30.Goodwill, supporting factors and methods
31.Goodwill Average Profit Method
32.Case Study 1 Goodwill Average Profit Method
33.Case Study 2 Goodwill Average Profit Method
34.Super Profit Method
35.Case Study Super Profit Method
36.Admission of New Partner
37.Adjustments in Accounting while admitting new partner
38.Recording of Capital of New Partner
39.New Profit Sharing Ratio and Sacrificing Ratio
40.Computation of New Profit Sharing Ratio Case Study 1
41.Computation of Sacrificing Ratio Case Study 2
42.Unequal Sacrifice of Old Partners Case Study 3
43.Equal Sacrifice of Old Partners Case Study 4
44.Entire Sacrifice by One Partner Only Case Study 5
45.When new share of incoming partner not given-Compute New and Sacrifice Ratio -CS
46.Find Sacrificing Ratio when New Profit Sharing Ratio - Case Study
47.Revaluation of Assets and Liabilities
48.Accounting Entries to record Revaluation of Assets and Liabilities
49.Comprehensive Case Study 1 - Revaluation Method and Balance Sheet
50.Comprehensive Case Study 2 - Revaluation Method and Balance Shee
51.Transfer of Undistributed Profit or Loss
52.Transfer of Accumulated Reserve
53.Treatment of Goodwill and Revaluation Method
54.Case Study - Treatment of Goodwill and Revaluation Method
55.Case Study - Treatment of Goodwill, Undistributed Loss, Revaluation and Balance
56.Retirement of Partner - Introduction
57.Calculation of New Profit Ratio and Gaining Ratio - Introduction
58.Difference between Sacrificing Ratio and Gaining Ratio
59.Different scenarios in New Profit Sharing Ratio - Retirment
60.Calculation of New Profit and Gaining Ratio - No information about New Ratio
61.Calculation of New Profit and Gaining Ratio - Unequal Gain by Partners
62.Calculation of New Profit and Gaining Ratio - Equal Gain by Partners
63.Calculation of New Profit and Gaining Ratio - Entire Gain by One Partner
64.Calculation of Gaining Ratio when New Ratio is given
65.Revaluation of Assets and Liabilities - Retirement
66.Accounting entries for revaluation of assets and liabilities - retirement
67.Accounting entries for transfer of undistributed profit or loss
68.Accounting entries for undistributed Profit or Loss - Retirement
69.Transfer of Accumulated Reserve at Retirement
70.Treatment of Goodwill at Retirement
71.Case Study - Treatment of Goodwill at Retirement
72.Settlement of Claim of the retiring Partner
73.Case Study - Settlement of Claim of Retiring Partner
74.Comprehensive Case Study - Revaluation, Balance Sheet on Retirement