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Accountancy & Financial Management – III SYBCOM Semester III

240.00320.00

Accountancy & Financial Management – III

SYBCOM

Semester III

1. Partnership Final Accounts based on Adjustment of Admission or Retirement/ Death of a Partner During the Year
(i) Simple final accounts questions to demonstrate the effect on final Accounts when a partner is admitted during the year or when partner Retires/dies during the year
(ii) Allocation of gross profit prior to and after admission/retirement/death when stock on the date of admission/retirement is not given and apportionment of other expenses based on time/Sales/other given basis
(iii) Ascertainment of gross profit prior to and after admission/retirement/death when stock on the date of admission/retirement is given and apportionment of other expenses based on time/Sales/other given basis
Excluding Questions where admission/retirement/death takes place in the same year

2. Piecemeal Distribution of Cash
(i) Excess Capital Method only
(ii) Asset taken over by a partner
(iii) Treatment of past profits or past losses in the Balancesheet
(iv) Contingent liabilities / Realisation expenses / amount kept aside for expenses and adjustment of actual
(v) Treatment of secured liabilities
(vi) Treatment of preferential liabilities like Govt. dues / labour dues etc.
Excluding Insolvency of partner and Maximum Loss Method

3. Amalgamation of Firms
(i) Realisation method only
(ii) Calculation of purchase consideration
(iii) Journal/ledger accounts of old firms
(iv) Preparing Balance sheet of New firm
(v) Adjustment of goodwill in the new firm
(vi) Realignment of capitals in the new firm by current accounts / cash or a combination thereof Excluding Common transactions between the amalgamating firms

4. Conversion / Sale of a Partnership Firm into a Ltd. Company
(i) Realisation method only
(ii) Calculation of New Purchase consideration, Journal / Ledger Accounts of old firms. Preparing Balance Sheet of new company

Additional Information

Add To CartNo
ISBN978-93-88626-44-6
AUTHORAinapure & Ainapure
PUBLISHERManan  Prakashan
EDAll
PAGES472
SUBJECTAccountancy & Financial Management – III SYBCOM Semester III
LANGUANGEEnglish

 

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