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Commerce (XI, XII)

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CoursesCommerce (XI, XII)Accountancy
  • Introduction to Partnership
    No items in this section
  • Meaning and definition.
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  • The Indian partnership 1932
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  • Methods of capital acco.
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  • Fixed Capital Method.
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  • Fluctuating Capital Method
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  • Partnership Final Accounts
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  • Introduction and Necessity of preparation of Final Accounts with the following adjustments.
    • Lecture8.1
      Closing stock
    • Lecture8.2
      Outstanding expenses
    • Lecture8.3
      Prepaid expenses
    • Lecture8.4
      Income received in advance
    • Lecture8.5
      Income receivable
    • Lecture8.6
      Bad debts
    • Lecture8.7
      Provision for doubtful debts
    • Lecture8.8
      Reserve for a discount on debtors and creditors
    • Lecture8.9
      Depreciation
    • Lecture8.10
      Interest on capital, drawings, and loans
    • Lecture8.11
      Interest on investment and loans
    • Lecture8.12
      Goods destroyed by fire/ accident (insured / uninsured)
    • Lecture8.13
      Goods were stolen
    • Lecture8.14
      Goods distributed as free samples
    • Lecture8.15
      Goods withdrawn by partners
    • Lecture8.16
      Unrecorded purchases and sales
    • Lecture8.17
      Capital expenditure included in revenue expenses and vice-versa
    • Lecture8.18
      Bills Receivable dishonoured
    • Lecture8.19
      Bills payable dishonoured
    • Lecture8.20
      Deferred expenses
    • Lecture8.21
      Capital receipts included in revenue. Receipts and vice-versa
    • Lecture8.22
      Commission to working partner/ Managers on the basis of Gross profit, Net profit, sales, etc.
  • Reconstitution of Partnership
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  • Meaning and different ways of reconstitution
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  • Admission of a partner
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  • Meaning and Need
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  • Capital brought by a new partner
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  • New profit sharing ratio
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  • Sacrifice ratio
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  • Goodwill – Meaning, Methods of valuation and treatment of goodwill.
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  • Average profit method
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  • Super profit method
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  • Adjustment of accumulated profits and losses.
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  • Revaluation of assets and liabilities
    No items in this section
  • Adjustment of capitals
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  • Retirement / Death of a partner
    No items in this section
  • Meaning, need
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  • New ratio
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  • Gain ratio
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  • Treatment of goodwill
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  • Adjustment of accumulated profits and losses
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  • Revaluation of assets and liabilities
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  • Adjustment of capital
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  • Amount due to retiring partner Death of partner
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  • Dissolution of Partnership Firm Simple dissolution,
    No items in this section
  • Dissolution under Insolvency situation
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  • Accounts of Not for Profit concerns Introduction, meaning, and features of Not for Profit concerns.
    • Lecture33.1
      Preparation of Income and Expenditure Account and Balance Sheet with the following a) Additional Information Outstanding expenses and prepaid expenses of the current and previous year Accrued income and income received in advance Subscription received in advance and Subscription outstanding of the current and previous year Depreciation The capitalization of entrance fees. Creation of special funds out of donations Stock of stationery Opening balances of assets and liabilities
    • Lecture33.2
      Important Items: Entrance fees, Subscriptions, Legacy, life membership fees, Sale of old assets, Scrap, Newspapers, Specific donation, General Donations, Specific Funds, Endowment fund
  • Receipts and Payments Account meaning and features. The distinction between Income and Expenditure account.
    No items in this section
  • Single entry system
    • Lecture35.1
      Introduction
    • Lecture35.2
      Meaning of single entry system.
    • Lecture35.3
      Difference between single entry and the double-entry system.
    • Lecture35.4
      Preparation of statements
    • Lecture35.5
      Additional information.
    • Lecture35.6
      Drawings
    • Lecture35.7
      Depreciation on fixed Asset
    • Lecture35.8
      Bad Debts
    • Lecture35.9
      Reserve for Doubtful Debts
    • Lecture35.10
      Undervaluation and Overvaluation of Assets and Liabilities
    • Lecture35.11
      Interest on loan
    • Lecture35.12
      Interest on capital
    • Lecture35.13
      Interest on Drawings
    • Lecture35.14
      Partners salary
    • Lecture35.15
      Outstanding / Unpaid expenses
    • Lecture35.16
      Prepaid Expenses/ Expenses paid in advance.
    • Lecture35.17
      Bill of Exchange (Only Trade Bill) Introduction, necessity, Meaning, Definition of Bill of Exchange
    • Lecture35.18
      Draft/format of Bills, Parties to the Bill of Exchange, Acceptance of Bill, Terms of Bill, Days of Grace, Date of maturity, Due Date, Types of Bill
    • Lecture35.19
      Honouring of Bill, Dishonour of Bill, Noting and Protesting of Bill, Notary Public and Noting Charges
    • Lecture35.20
      Accounting Treatment of Bill by the Drawer/Hold
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