Oswaal CBSE Sample Question Papers For Class 12 Accountancy (For 2017 Exams)

Oswaal CBSE Sample Question Papers For Class 12 Accountancy (For 2017 Exams)
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Oswaal CBSE Sample Question Papers For Class 12 Accountancy (For 2017 Exams)

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Publisher: Oswaal Books
ISBN: 9789386177438
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and the contents of partnership deed. profit among partners, guarantee of profits. explain the significance of provision of Partnership Act in the absence of partnership deed. l Past adjustments relating to interest on capital, Differentiate between fixed and fluctuating interest on drawing, salary and profit sharing capital, outline the process and develop the ratio . understanding of preparation of Profit and Loss l Goodwill nature, factors affecting and methods Appropriation Account. of valuation - average profit, super profit and l develop the understanding of preparation profit capitalization. and loss appropniatiob account involving Scope Interest on partner's loan is to be treated guarantee of propfits. as a charge against profits. l develop the understanding of making past Accounting for Partnership firms - Reconstitution adjustments. and Dissolution. l state the meaning, nature and factors affecting l Change in the Profit Sharing Ratio among the good will. existing partners - sacrificing ratio, gaining ratio, l develop the understanding of valuation of accounting for revaluation of assets and goodwill using different methods of valuation of reassessment of liabilities and treatment of goodwill. reserves and accumulated profits. Preparation l describe the meaning of sacrificing ratio, gaining of revaluation account and balance sheet. ratio and the change in profit sharing ratio among existing partners. 5
l Admission of a partner - effect of admission of a l develop the understanding of accounting
partner on change in the profit sharing ratio, treatment of goodwill as per AS 26 , treatment for revaluation of assets and reassessment of liabilities, treatment of reserves, and accumulated profits, adjustment of capital accounts and preparation of balance sheet. l Retirement and death of a partner effect of retirement death of a partner on change in profit sharing ratio, treatment of goodwill as per AS 26 , treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits and reserves, adjustment of capital accounts and preparation of balance sheet. Preparation of loan account of the retiring

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