Chapter 1 - Partnership : Basic Concepts
| Sl No | Topic | LibreOffice Impress | Power Point |
|---|---|---|---|
| 1 | Text Book - Chapter 1 (pdf) | Click Here | Click Here |
| 2 | Basic Concepts | Click Here | Click Here |
| 3 | Capital Account 1 | Click Here | Click Here |
| 4 | Capital Account 2 | Click Here | Click Here |
| 5 | Difference - Fixed and Fluctuating | Click Here | Click Here |
| 6 | Appropriation Account | Click Here | Click Here |
| 7 | Interest on Capital | Click Here | Click Here |
| 8 | Interest on Drawings | Click Here | Click Here |
| 9 | Guarantee of Profit | Click Here | Click Here |
| 10 | Past Adjustments | Click Here | Click Here |
Chapter 2 - Admission of a Partner
| Sl No | Topic | LibreOffice Impress | Power Point |
|---|---|---|---|
| 1 | Text Book - Chapter 2 (pdf) | Click Here | Click Here |
| 2 | Admission -New Ratio | Click Here | Click Here |
| 3 | Admission - Sacrificing Ratio | Click Here | Click Here |
| 4 | Goodwill | Click Here | Click Here |
| 5 | Treatment of Goodwill | Click Here | Click Here |
| 6 | Accumulated Profits and Losses | Click Here | Click Here |
| 7 | Revaluation Account 1 | Click Here | Click Here |
| 8 | Revaluation Account 2 | Click Here | Click Here |
| 9 | Adjustment of Capital 1 | Click Here | Click Here |
| 10 | Adjustment of Capital 2 | Click Here | Click Here |
| 11 | Change in Profit Sharing Ratio | Click Here | Click Here |
Chapter 3 - Retirement / Death of a Partner
| Sl No | Topic | LibreOffice Impress | Power Point |
|---|---|---|---|
| 1 | Text Book - Chapter 3 (pdf) | Click Here | Click Here |
| 2 | Retirement New and Gaining Ratio | Click Here | Click Here |
| 3 | Goodwill | Click Here | Click Here |
| 4 | Revaluation Account 1 | Click Here | Click Here |
| 5 | Revaluation Account 2 | Click Here | Click Here |
| 6 | Retirement Middle of the Year | Click Here | Click Here |
| 7 | Disposal of Amount | Click Here | Click Here |
| 8 | Adjustment of Capital | Click Here | Click Here |
| 9 | Death of a Partner | Click Here | Click Here |
Chapter 4 - Dissolution of Partnership
| Sl No | Topic | LibreOffice Impress | Power Point |
|---|---|---|---|
| 1 | Text Book - Chapter 4 (pdf) | Click Here | Click Here |
| 2 | Dissolution | Click Here | Click Here |
| 3 | Realisation Account 1 | Click Here | Click Here |
| 4 | Realisation Account 2 | Click Here | Click Here |
| 5 | Realisation Account 3 | Click Here | Click Here |
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