Find 2014 CBSE Accountancy Syllabus, given here.
PART A: Accounting for Partnership Firms and Companies
Unit 1. Accounting for Partnership firms - Fundamentals
• Partnership : features, Partnership deed.
• Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
• Fixed v/s fluctuating capital accounts, division of profit among partners, guarantee of profits, past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio), preparation of P&L Appropriation account.
• Goodwill: nature, factors affecting and methods of valuation - average profit, super profit, and capitalization
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