by | Unit 1 | |
| Single Entry System, Meaning, Features | VIEW |
| Ascertainment of Profits or Loss of a Sole Trader Using Statement of Affairs Method | VIEW |
| Opening and Closing Statement of Affairs | VIEW |
| Statement of Profit or Loss | VIEW |
| Revised Statement of Affairs | VIEW |
| Unit 2 | |
| Joint Venture Introduction, Meaning and Objectives | VIEW |
| Distinction between Joint Venture and Partnership | VIEW |
| Recording of Joint Venture Transactions (Both Journal and Ledger) | VIEW |
| When Separate Set of Books are Maintained | VIEW |
| When Separate set of Books are not Maintained (Co-Venturer keeps Records of own Transactions – Memorandum Joint Venture A/c Method) | VIEW |
| Unit 3 | |
| Consignment Introduction | VIEW |
| Consignor | VIEW |
| Consignee | VIEW |
| Distinction between Joint Venture and Consignment | VIEW |
| Goods Invoiced at Cost Price | VIEW |
| Goods Invoiced at Selling Price | VIEW |
| Normal Loss and Abnormal Loss | VIEW |
| Valuation of Stock | VIEW |
| Stock Reserve | VIEW |
| Journal Entries and Ledger Accounts in the books of Consignor and Consignee | VIEW |
| Unit 4 | |
| Partnership firm to Limited Company Conversion: Introduction, Objectives, Purchase Consideration | VIEW |
| Methods of Calculation of Purchase Consideration: Lump Sum Method, Net Assets Method, Net Payment Method | VIEW |
| Mode of Discharge of Purchase Consideration | VIEW |
| Ledger Accounts in the Books of Vendor | VIEW |
| Incorporation Entries in the Books of Purchasing Company | VIEW |
| Preparation of Balance Sheet in Vertical form | VIEW |
| Unit 5 | |
| Royalty, Introduction, Meaning and Definition | VIEW |
| Technical Terms: Royalty, Royalty Agreement, Landlord, Minimum Rent, Short Workings | VIEW |
| Recoupment of Short Working under Restrictive (Fixed Period) and Non-restrictive (Floating Period) | VIEW |
| Recoupment within the Life of the Lease | VIEW |
| Accounting Treatment for Strike and Stoppage of Work | VIEW |
| Accounting Treatment in the books of Lessee | VIEW |
| Accounting Treatment in the books of Lessor | VIEW |
| Journal Entries and Ledger Accounts with Minimum Rent Account | VIEW |
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