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Financial Accounting for Partnership business

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4 Hours

Course offered by Vijayakumar V

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Beneficiaries: Beginners of Accountancy(class 10 or 11), Working professionals in non-accounting areas, Management executives

Curriculum:

$ Partnership - Meaning, Partnership deed, Important clauses of deed, treatment of interest on loan, Profit & loss appropriation account, Partners' capital accounts - Fixed & Fluctuating capital methods, Salary & Commission, interest on capital, drawings, interest on drawings, Guarantee of profits and past adjustments

$ Goodwill valuation and Treatment - Admission, retirement or death of a partner

$ Accounting process - Admission of a partner, Retirement of partner or Death of a partner : Calculation of sacrificing and new profit sharing ratio, Revaluation of assets and reassessment of liabilities, Treatment of General reserve and specific reserves ( Investment fluctuation reserve and workmen compensation reserve), Premium for Goodwill and its adjustment to sacrificing partners capital accounts, adjustment of capital of existing partners in line with the new partner's capital, Calculation of retiring partner's dues and settlement process, Calculation of deceased partner's dues and settlement process, Revised balance sheet post reconstitution of the partnership.

Dissolution of partnership firm: Accounting process to close the books of accounts.

Note: All the necessary writing materials shall be provided by the Trainer with a study material

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8 Students

27 Courses

Vijayakumar V

B.Com, Chartered Accountant and Dip in Banking & Finance

15 Years of Experience

The Trainer is a passionate teacher and has rich experience in Financial accounting and related practices. He was a full time senior lecturer in a reputed institution for 5 continuous years, teaching online and offline to students from class 10 to PhD for 15 years.

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