PARTNERSHIP ACCOUNTS!
Essentials of Partnership
Rules Applicable in the Absence of an Agreement
Final Accounts of Partnership<• Distribution of Profits
Fixed and Fluctuating Capitals
Admission of a new Partner
Goodwill and its Treatment in Books of Account
Method of Valuation of Goodwill
Revaluation of Assets and Liabilities
Calculation of new Profit Sharing Ratio
Readjustment of Partners Capitals
Retirement of a Partner
Accounting Problems on Retirement
Change in Profit Sharing ratio on Retirement
Distinction between Gaining and Sacrificing ratio
Death of a Partner
Calculation of Deceased's Share of Profit
Joint Life Policy and its Accounting Treatment
Distinction between Dissolution of Partnership & Dissolutionof Firm
Modes of Dissolution of a Firm
Settlement of Accounts on Dissolution
Preparation of Realisation Account
Dissolution of Firm when all the Partners are Solvent
Dissolution of Firm when one Partner is Insolvent
Dissolution of Firm when all the Partners are Insolvent•> Gradual Realisation of Assets and iecemeal Distribution
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