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Final Accounts - Adjustments
Accounts from incomplete records - single entry
Depreciation incomplete records - single entry
Financial Statement Analysis - ratio analysis
Cash budget
Partnership accounts - Basic concepts
Partnership accounts - Admission
Partnership accounts - Retirement
Company accounts
Adjustments - Closing Stock - Outstanding Expenses - Prepaid Expenses - Accrued Incomes - Incomes received in Advance - Interest on Capital - Interest on Drawings - Interest on Loan - Interest on Investments - Depreciation - Bad Debts - Provision for Bad & Doubtful Debts - Provision for Discount on Debtors - Provision for Discount on Creditors - Preparation of Final Accounts.
Features of Single Entry - Limitations of Single Entry - Difference between Double Entry System and Single Entry - Distinction between Statement of Affairs and Balance Sheet - Methods of ascertaining Profit or Loss - Statement of Affairs Method - Procedure - Conversion Method - Procedure for converting Single Entry into Double Entry System - Calculation of missing figures - Ascertainment of Total Purchases - Ascertainment of Total Sales - Ascertainment of Balances of Sundry debtors and Sundry Creditors.
Definition - Need for Providing Depreciation - Causes of Depreciation - Terms used for Depreciation - Methods of calculating Depreciation - Straight Line Method - Written Down Value Method - Annuity Method - Depreciation Fund Method - Insurance Policy Method - Revaluation Method - Recording Depreciation - Calculation of Profit or Loss on Sale of Asset.
Significance of Financial Statement Analysis - Limitation of Financial Statement Analysis - Ratio Analysis - Definition - Objectives - Classification of Ratios - Liquidity Ratios - Current Ratio, Liquid Ratio and Absolute Liquid Ratio - Solvency Ratios - Debt-Equity Ratio and Proprietory Ratio - Profitability Ratios - Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio and Operating Ratio - Activity Ratios - Capital Turnover Ratio, Fixed Asset Turnover Ratio, Stock Turnover Ratio, Debtors Turnover Ratio and Creditors Turnover Ratio.
Budget - Definition - Characteristics - Cash Budget - Advantages - Preparation of Cash Budget - Receipts and Payments Method. Appropriation Account - Goodwill - Method of valuing Goodwill - Average Period Method - Super Profit Method.
Definition - Features - Accounting rules applicable in the absence of Partnership Deed - Partners Capital Account - Fluctuating Capital Method - Fixed Capital Method - Difference between Fixed & Fluctuating Capital Account - Distribution of Profit - Interest on Capital - Interest on Drawings - Salary, Commission to Partner - Preparation of Profit and Loss Appropriation Account - Goodwill - Method of valuing Goodwill - Average Period Method - Super Profit Method.
Introduction - Adjustments - New Profit Sharing Ratio - Sacrificing Ratio - Calculation of New Profit Sharing Ratio and Sacrificing Ratio - Revaluation of Assets and Liabilities - Undistributed Profit or Loss - Accumulated Reserve - Treatment of Goodwill - Revaluation Method - Capital of New Partner - Preparation of Revaluation Account, Capital Accounts and Balance Sheet after admission of Partner.
Introduction - Adjustments - New Profit Sharing Ratio - Gaining Ratio - Calculation of New Profit Sharing Ratio and Gaining Ratio - Revaluation of Assets and Liabilities - Undistributed Profit or Loss - Accumulated Reserve - Treatment of Goodwill - Payment to the Retiring Partner - Preparation of Revaluation Account, Capital Accounts, Bank Account and Balance Sheet of the Reconstituted Partnership Firm.
Introduction - Characteristics - Types of Share Capital - Kinds of Shares - Issue of Shares - For consideration - For cash - Issue of Shares at Par - Issue of Shares at Premium - Issue of Shares at Discount - Calls in Advance - Calls in Arrears - Forfeiture of Shares - Reissue of Forfeited Shares - Capital Reserve
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