by | Unit 1 [Book] | |
| Introduction, Meaning, Features, Merits and Demerits of LLP | VIEW |
| Difference between LLP and Company | VIEW |
| Differences between LLP and Partnership firm | VIEW |
| Partners in LLP (Minimum no of partners, Designated partners, Eligibility) | VIEW |
| Conversion from firm to LLP | VIEW |
| Conversion from Private Company to LLP | VIEW |
| Conversion from Unlisted Public Company to LLP | VIEW |
| Key aspects of LLP ACT 2008 and 2012 | VIEW |
| Books of Accounts: | |
| Format and Contents of Balance Sheet | VIEW |
| Format and Contents of Profit and Loss A/c | VIEW |
| Unit 2 [Book] | |
| Introduction, Meaning, Definitions and Features of Joint Venture | VIEW |
| Differences between Joint Venture and Partnership firm | VIEW |
| Accounting for Joint Ventures, illustration on Preparation of Joint Venture A/c | VIEW |
| illustration on Preparation of Joint Bank A/c | VIEW |
| illustration on Preparation of Co-Venturer’s A/c | VIEW |
| Unit 2 [Book] | |
| Meaning, Features, Merits, Demerits, Types of Single-Entry System | VIEW |
| Differences between Single Entry System and Double Entry System | VIEW |
| Need and Methods of Conversion of Single Entry into Double Entry | VIEW |
| Problems on Conversion of Single Entry into Double Entry | VIEW |
| Unit 3 [Book] | |
| Introduction Meaning Objectives Types of Branches | VIEW |
| Meaning and Features of Dependent Branches | VIEW |
| Meaning and Features of Independent Branches | VIEW |
| Meaning and Features of Foreign Branches | VIEW |
| Methods of Maintaining books of Accounts by Head office | VIEW |
| Meaning and Feature of Debtor System, Stock and Debtor System | VIEW |
| Wholesale Branch System | VIEW |
| Final Account System | VIEW |
| Supply of Goods at Cost Price | VIEW |
| Supply of Goods at Invoice Price | VIEW |
| Supply as per GST (Transfer) | VIEW |
| Concept of Distinct Person and Input Service Distributor (ISD) under GST | VIEW |
| illustrations on Preparation of Dependent Branch A/c (Debtor System) | VIEW |
| Independent Branch A/c (Final Account system with incorporating entries) in the books of Head Office | VIEW |
| Unit 4 [Book] | |
| Introduction Meaning and Objectives, Features of Foreign branch | VIEW |
| Currency rates, Current rate, Average rate, Weighted average rate, Historic Rates | VIEW |
| Methods of Exchange Rate Application: | |
| Temporal Method | VIEW |
| All Current Method | VIEW |
| Non-current Method | VIEW |
| Accounting for Foreign Branch Accounts | VIEW |
| Cumulative Translation Adjustment Account (CTAA), illustration | VIEW |
| Branch Account in the books of Head Office | VIEW |
| Profit and Loss Account in the books of Head Office | VIEW |
| Foreign Branch Account in the books of Head Office | VIEW |
| Unit 5 [Book] | |
| Introduction, Meaning, Advantages, Disadvantages of Departmental Accounting | VIEW |
| Method of Departmental Accounting | VIEW |
| Basis of Allocation of Common Expenditure among Various Departments | VIEW |
| Types of Departments and Inter-Department Transfers at Cost price and Invoice price | VIEW |
| Illustrations on Preparation of Departmental Trading and Profit and Loss Account including inter departmental transfers at Cost Price only | VIEW |
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