PART A
1.Accounting for Partnership : Basic Concepts
- Concepts of Partnership and Partnership Deed
- Computation of Appropriation Items and Change Items
- Maintenance of Capital Accounts of Partner:Fixed and Fluctuating capital
- Profit and Loss Appropriation Account
- Past Adjustments and Guarantee of profits to a partner
- Valuation and Treatment of Goodwill
2.Reconstitution of a partnership Firm:
Change in profits Sharing Ratio(Among the Existing partner)
3.Reconstitution of a partnership Firm:Admission of a partner
- Introduction and New profit Sharing Ratio and Sacrificing Ratio
- Treatment of Goodwill
- Revaluation of Assets and Re-assessment of liabilities
- Adjustment of Capital
4.Reconstitution of a partnership Firm:Retirement/Death of a partner
- Introduction and New profit Sharing Ratio/Gaining Ratio
- Treatment of Goodwill and Revaluation of Assets and Re-assessment of liabilities
- Settlement of Amount Due to Retiring partner
- Adjustment of capital
- Death of a partner
6.Accounting for share capital
7.Issue and Redemption of Debentures
- Introduction,Issue of Debentures and various cases from the point of view of Redemption
- Redemption of Debentures
PART B
1.Financial Statements of a company
2.Financial Statements Analysis
3.Accounting Ratios