Sole Proprietorship and Partnership

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Chapter 18: Sole Proprietorship and Partnership (58 videos)
18.1: Proprietorship
  1. Proprietorship and its Accounting Treatment
  2. Comparison between Proprietorship and Partnership
18.2: Partnership
  1. Partnership and its kinds.
18.3: Distribution of Profit and Loss
  1. Partnership Agreement
  2. Clauses under Partnership Agreement
  3. More on Clauses under Partnership Agreement
  4. Partnership Rules in the Absence of an Agreement
  5. Entries for Disribution of Profit
  6. Profit and Loss Appropriation Account
  7. Interest on Capital and Drawings
  8. More on Interest on Capital and Drawings
  9. Fixed and Fluctuating Capital
  10. More on Fixed and Fluctuating Capital
  11. Change in Profit sharing ratio
  12. Average Profit Method of Goodwill
  13. Super Profit Method of Goodwill
  14. Capitalization Method of Goodwill
18.4: Admission of Partners
  1. Admission of a New Partner
  2. Calculation of Sacrifice Ratio
  3. Example: Calculation of Gain or Sacrifice Ratio of old Partners
  4. Revaluation of Assets & Liabilities
  5. Goodwill on Admission: When Goodwill Account does not Exist
  6. Premium Method for the Treatment of Goodwill
  7. Revaluation and Memorandum Revaluation Method
  8. Goodwill on Admission: Where Goodwill Account already Exists
  9. Adjustment regarding Capital
  10. Treatment of Reserves on Admission of a New Partner
18.5: Retirement of Partners
  1. Retirement of a Partner
  2. Treatment of Goodwill on Retirement
  3. Payment to the Retiring Partner
18.6: Death of Partners
  1. Example: Deceased's Share of Goodwill and Gaining Ratio
  2. Joint Life Policy
18.7: Dissolution of Partnership
  1. Dissolution of Partnership and Partnership Firm
  2. Accounting Treatment: Dissolution of Partnership Firm
  3. Modes of Dissolution of a Firm
  4. Dissolution of Partnership Firm by Court of Law
  5. Settlement of Accounts on Dissolution
  6. Realisation Account
  7. More on Realisation Account
  8. Treatment of Realisation Expenses
  9. Garner vs Murray Rule
  10. Dissolution of the Firm-When all partners are Insolvent
  11. Closing of Books in case Partners are Insolvent
18.8: Numericals
  1. Partnership Accounts - Numerical 1
  2. Partnership Accounts - More on Numerical 1
  3. Numerical 2: Profit/Loss Distribution under Partnership
  4. More on Numerical 2: Profit/Loss Distribution under Partnership
  5. More on Numerical 2: Profit/Loss Distribution under Partnership
  6. Numerical 3: Journal Entries for Revaluation of Assets
  7. Numerical 4: Partnership-Admission of a Partner
  8. More on Numerical 4: Partnership-Admission of a Partner
  9. Numerical 5: Partnership-Revaluation Account on admission of a New Pa
  10. Numerical 6: Partnership-Balance Sheet on admission of a New Partner
  11. Numerical: Partnership-Journal Entries on death of a Partner
  12. More on Numerical: Partnership-Journal Entries on death of a Partner
  13. Numerical: Dissolution of the Firm
  14. Numerical: Accounts to close the Books (Realisation & Cash Accont)
  15. Numerical: Accounts to close the Books (Capital Accont)