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Sole Proprietorship and Partnership
Board > > (
Total Videos:
)
All Chapters
Chapter 1: Introduction to Accounting
Chapter 2: Transactions and Accounting Equation
Chapter 3: Analysis of Business Transactions and Double Entry System
Chapter 4: Journal: The Original Book of Entry
Chapter 5: Ledger: The Main Books of Account
Chapter 6: Bills of Exchange
Chapter 7: Special Journals
Chapter 8: Cash Book and Bank Reconciliation Statement
Chapter 9: Journal Proper and Summary of Book Keeping to the Trial Balance
Chapter 10: Final Accounts: The Completion of Accounting Cycle
Chapter 11: Adjustments and their Effects on Final Accounts
Chapter 12: Work Sheet
Chapter 13: Financial Statements
Chapter 14: Capital and Revenue
Chapter 15: Rectification of Errors
Chapter 16: Accounts From Incomplete Records
Chapter 17: Accounts of Non-Profit Making Organizations
Chapter 18: Sole Proprietorship and Partnership
Chapter 19: Depreciation, Provisions and Reserves
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Chapter 18: Sole Proprietorship and Partnership (
58 videos
)
18.1: Proprietorship
Proprietorship and its Accounting Treatment
Comparison between Proprietorship and Partnership
18.2: Partnership
Partnership and its kinds.
18.3: Distribution of Profit and Loss
Partnership Agreement
Clauses under Partnership Agreement
More on Clauses under Partnership Agreement
Partnership Rules in the Absence of an Agreement
Entries for Disribution of Profit
Profit and Loss Appropriation Account
Interest on Capital and Drawings
More on Interest on Capital and Drawings
Fixed and Fluctuating Capital
More on Fixed and Fluctuating Capital
Change in Profit sharing ratio
Average Profit Method of Goodwill
Super Profit Method of Goodwill
Capitalization Method of Goodwill
18.4: Admission of Partners
Admission of a New Partner
Calculation of Sacrifice Ratio
Example: Calculation of Gain or Sacrifice Ratio of old Partners
Revaluation of Assets & Liabilities
Goodwill on Admission: When Goodwill Account does not Exist
Premium Method for the Treatment of Goodwill
Revaluation and Memorandum Revaluation Method
Goodwill on Admission: Where Goodwill Account already Exists
Adjustment regarding Capital
Treatment of Reserves on Admission of a New Partner
18.5: Retirement of Partners
Retirement of a Partner
Treatment of Goodwill on Retirement
Payment to the Retiring Partner
18.6: Death of Partners
Example: Deceased's Share of Goodwill and Gaining Ratio
Joint Life Policy
18.7: Dissolution of Partnership
Dissolution of Partnership and Partnership Firm
Accounting Treatment: Dissolution of Partnership Firm
Modes of Dissolution of a Firm
Dissolution of Partnership Firm by Court of Law
Settlement of Accounts on Dissolution
Realisation Account
More on Realisation Account
Treatment of Realisation Expenses
Garner vs Murray Rule
Dissolution of the Firm-When all partners are Insolvent
Closing of Books in case Partners are Insolvent
18.8: Numericals
Partnership Accounts - Numerical 1
Partnership Accounts - More on Numerical 1
Numerical 2: Profit/Loss Distribution under Partnership
More on Numerical 2: Profit/Loss Distribution under Partnership
More on Numerical 2: Profit/Loss Distribution under Partnership
Numerical 3: Journal Entries for Revaluation of Assets
Numerical 4: Partnership-Admission of a Partner
More on Numerical 4: Partnership-Admission of a Partner
Numerical 5: Partnership-Revaluation Account on admission of a New Pa
Numerical 6: Partnership-Balance Sheet on admission of a New Partner
Numerical: Partnership-Journal Entries on death of a Partner
More on Numerical: Partnership-Journal Entries on death of a Partner
Numerical: Dissolution of the Firm
Numerical: Accounts to close the Books (Realisation & Cash Accont)
Numerical: Accounts to close the Books (Capital Accont)
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