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Introduction to Partnership
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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.
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Lecture8.1
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Lecture8.2
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Lecture8.3
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Lecture8.4
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Lecture8.5
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Lecture8.6
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Lecture8.7
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Lecture8.8
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Lecture8.9
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Lecture8.10
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Lecture8.11
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Lecture8.12
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Lecture8.13
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Lecture8.14
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Lecture8.15
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Lecture8.16
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Lecture8.17
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Lecture8.18
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Lecture8.19
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Lecture8.20
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Lecture8.21
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Lecture8.22
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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
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Adjustment of capitals
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Retirement / Death of a partner
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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,
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Dissolution under Insolvency situation
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Accounts of Not for Profit concerns Introduction, meaning, and features of Not for Profit concerns.
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Lecture33.1
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Lecture33.2
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Receipts and Payments Account meaning and features. The distinction between Income and Expenditure account.
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Single entry system
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Lecture35.1
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Lecture35.2
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Lecture35.3
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Lecture35.4
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Lecture35.5
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Lecture35.6
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Lecture35.7
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Lecture35.8
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Lecture35.9
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Lecture35.10
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Lecture35.11
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Lecture35.12
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Lecture35.13
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Lecture35.14
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Lecture35.15
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Lecture35.16
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Lecture35.17
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Lecture35.18
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Lecture35.19
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Lecture35.20
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Interest on capital
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