Sole Proprietorship and Partnership

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    Chapter 18 Sole Proprietorship and Partnership ( 58 videos)

      18.1: Proprietorship
      Proprietorship and its Accounting Treatment
    1. Proprietorship and its Accounting Treatment
      72 views
      2. Comparison between Proprietorship and Partnership
    2. Comparison between Proprietorship and Partnership
      820 views
      18.2: Partnership
      Partnership and its kinds
    1. Partnership and its kinds
      62 views
      18.3: Distribution of Profit and Loss
      Partnership Agreement
    1. Partnership Agreement
      96 views
      2. Clauses under Partnership Agreement
    2. Clauses under Partnership Agreement
      43 views
      3. More on Clauses under Partnership Agreement
    3. More on Clauses under Partnership Agreement
      24 views
      4. Partnership Rules in the Absence of an Agreement
    4. Partnership Rules in the Absence of an Agreement
      37 views
      5. Entries for Disribution of Profit
    5. Entries for Disribution of Profit
      54 views
      6. Profit and Loss Appropriation Account
    6. Profit and Loss Appropriation Account
      131 views
      7. Interest on Capital and Drawings
    7. Interest on Capital and Drawings
      37 views
      8. More on Interest on Capital and Drawings
    8. More on Interest on Capital and Drawings
      27 views
      9. Fixed and Fluctuating Capital
    9. Fixed and Fluctuating Capital
      95 views
      10. More on Fixed and Fluctuating Capital
    10. More on Fixed and Fluctuating Capital
      41 views
      11. Change in Profit sharing ratio
    11. Change in Profit sharing ratio
      29 views
      12. Average Profit Method of Goodwill
    12. Average Profit Method of Goodwill
      37 views
      13. Super Profit Method of Goodwill
    13. Super Profit Method of Goodwill
      24 views
      14. Capitalization Method of Goodwill
    14. Capitalization Method of Goodwill
      46 views
      18.4: Admission of Partners
      Admission of a New Partner
    1. Admission of a New Partner
      133 views
      2. Calculation of Sacrifice Ratio
    2. Calculation of Sacrifice Ratio
      113 views
      3. Example: Calculation of Gain or Sacrifice Ratio of old Partners
    3. Example: Calculation of Gain or Sacrifice Ratio of old Partners
      76 views
      4. Revaluation of Assets & Liabilities
    4. Revaluation of Assets & Liabilities
      430 views
      5. Goodwill on Admission: When Goodwill Account does not Exist
    5. Goodwill on Admission: When Goodwill Account does not Exist
      58 views
      6. Premium Method for the Treatment of Goodwill
    6. Premium Method for the Treatment of Goodwill
      295 views
      7. Revaluation and Memorandum Revaluation Method
    7. Revaluation and Memorandum Revaluation Method
      135 views
      8. Goodwill on Admission: Where Goodwill Account already Exists
    8. Goodwill on Admission: Where Goodwill Account already Exists
      45 views
      9. Adjustment regarding Capital
    9. Adjustment regarding Capital
      32 views
      10. Treatment of Reserves on Admission of a New Partner
    10. Treatment of Reserves on Admission of a New Partner
      30 views
      18.5: Retirement of Partners
      Retirement of a Partner
    1. Retirement of a Partner
      87 views
      2. Treatment of Goodwill on Retirement
    2. Treatment of Goodwill on Retirement
      55 views
      3. Payment to the Retiring Partner
    3. Payment to the Retiring Partner
      94 views
      18.6: Death of Partners
      Example: Deceased's Share of Goodwill and Gaining Ratio
    1. Example: Deceased's Share of Goodwill and Gaining Ratio
      27 views
      2. Joint Life Policy
    2. Joint Life Policy
      71 views
      18.7: Dissolution of Partnership
      Dissolution of Partnership and Partnership Firm
    1. Dissolution of Partnership and Partnership Firm
      64 views
      2. Accounting Treatment: Dissolution of Partnership Firm
    2. Accounting Treatment: Dissolution of Partnership Firm
      57 views
      3. Modes of Dissolution of a Firm
    3. Modes of Dissolution of a Firm
      879 views
      4. Dissolution of Partnership Firm by Court of Law
    4. Dissolution of Partnership Firm by Court of Law
      525 views
      5. Settlement of Accounts on Dissolution
    5. Settlement of Accounts on Dissolution
      384 views
      6. Realisation Account
    6. Realisation Account
      1366 views
      7. More on Realisation Account
    7. More on Realisation Account
      45 views
      8. Treatment of Realisation Expenses
    8. Treatment of Realisation Expenses
      200 views
      9. Garner vs Murray Rule
    9. Garner vs Murray Rule
      1693 views
      10. Dissolution of the Firm-When all partners are Insolvent
    10. Dissolution of the Firm-When all partners are Insolvent
      121 views
      11. Closing of Books in case Partners are Insolvent
    11. Closing of Books in case Partners are Insolvent
      74 views
      18.8: Numericals
      Partnership Accounts - Numerical 1
    1. Partnership Accounts - Numerical 1
      84 views
      2. Partnership Accounts - More on Numerical 1
    2. Partnership Accounts - More on Numerical 1
      47 views
      3. Numerical 2: Profit/Loss Distribution under Partnership
    3. Numerical 2: Profit/Loss Distribution under Partnership
      57 views
      4. More on Numerical 2: Profit/Loss Distribution under Partnership
    4. More on Numerical 2: Profit/Loss Distribution under Partnership
      38 views
      5. More on Numerical 2: Profit/Loss Distribution under Partnership
    5. More on Numerical 2: Profit/Loss Distribution under Partnership
      33 views
      6. Numerical 3: Journal Entries for Revaluation of Assets
    6. Numerical 3: Journal Entries for Revaluation of Assets
      488 views
      7. Numerical 4: Partnership-Admission of a Partner
    7. Numerical 4: Partnership-Admission of a Partner
      50 views
      8. More on Numerical 4: Partnership-Admission of a Partner
    8. More on Numerical 4: Partnership-Admission of a Partner
      41 views
      9. Numerical 5: Partnership-Revaluation Account on admission of a New Partner
    9. Numerical 5: Partnership-Revaluation Account on admission of a New Pa
      55 views
      10. Numerical 6: Partnership-Balance Sheet on admission of a New Partner
    10. Numerical 6: Partnership-Balance Sheet on admission of a New Partner
      60 views
      11. Numerical: Partnership-Journal Entries on death of a Partner
    11. Numerical: Partnership-Journal Entries on death of a Partner
      58 views
      12. More on Numerical: Partnership-Journal Entries on death of a Partner
    12. More on Numerical: Partnership-Journal Entries on death of a Partner
      27 views
      13. Numerical: Dissolution of the Firm
    13. Numerical: Dissolution of the Firm
      42 views
      14. Numerical: Accounts to close the Books (Realisation & Cash Accont)
    14. Numerical: Accounts to close the Books (Realisation & Cash Accont)
      35 views
      15. Numerical: Accounts to close the Books (Capital Accont)
    15. Numerical: Accounts to close the Books (Capital Accont)
      22 views