CBSE Class XII: Accountancy Module 1

Enroll in this course to learn Class XII Module 1 Accountancy at your comfort & pace.

Instructor: CA N Raja, B.Com., PGDBA, FCA

Language: English

Validity Period: Lifetime

₹1999 including 18% GST

Description
Course Content
How to Use

Welcome to your Course "CBSE - Class XII- Accountancy - Module 1"

This course enables student to practice as many case studies / numerical problems as possible.

By enrolling in this course, you will learn

- Accounting for Not-for-Profit Organisations

- Accounting for Introduction to Partnership

- Accounting for Partnership - Admission of New Partner

- Accounting for Partnership - Retirement of Partner

- Dissolution of Partnership Firm

This course has been structured in self paced learning style. Good internet connection with PC / Laptop / Mobile / Tablet with headset would make learning experience a memorable one.

Students are advised to simultaneously work out the problems discussed in the course along with instructor as practice only would make you perfect.

Once again, welcome to this course.

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	Accounting for Not-for-Profit Organisations
		Introduction to Accounting for Non Profit Organisations
		1 NPO1
		Characteristics of Not-for-Profit Organisation
		5387-
		Accounting Records of Not-for-Profit Organisations
		5388-
		Nature of Receipts and Payment Account
		2 NPO2
		Case 1 Receipts and Payment Account
		3 NPO3
		Income and Expenditure Account
		4 NPO4
		Main Sources of Income
		5 NPO5
		Difference between Receipts and Payments Account & Income and Expenditure Account
		6 NPO6
		Preparation of Income and Expenditure Account from Receipts and Payments Account
		7 NPO7
		Preparation of Balance Sheet
		5389-
		Peculiar Items and its Accounting Treatment
		5390-
		Case 2 Subscription Accounting in Income and Expenditure Account
		8 NPO8
		Case 3 Salaries Accounting in Income and Expenditure Account
		9 NPO9
		Accounting treatment of Donations
		10 NPO10
		Accounting treatment of Entrance and Admission Fees
		Untitled
		Accounting for Subscriptions
		12 NPO12
		Accounting for life members fees
		13 NPO13
		Case 4 Preparation of Income and Expenditure Account and Balance Sheet
		14 NPO14
		Case 5 Preparation of Income and Expenditure Account and Balance Sheet
		15 NPO15
		Case 6 Preparation of Receipts and Payment Account and Subscription Account
		NPO16
		Problem-1 Receipts and Payments
		2520
		Problem -2 Subscription and Related Ledgers
		2521
		Problem -3 Salary Account and Related Ledgers
		2522
	Accounting for Introduction to Partnership
		Partnership - Definition and Features
		2713
		Accounting Rules in the absence of Partnership Deed
		2715
		Difference between Fixed Capital and Fluctuating Capital Methods
		2718
		Fixed Capital and Fluctuating Capital Methods
		2717
	Accounting for Partnership - Admission of New Partner
		Introduction to Partnership
		1-Introduction-to-Partnership
		General Features of Partnership
		2-General-Features-of-Partnership
		Partnership Deed
		3-Partnership-Deed
		Capital Accounts of Partners
		4-Capital-Accounts-of-Partners
		Methods of Maintaingn Capital Accounts
		5-Methods-of-Maintaingn-Capital-Accounts
		Fixed Capital Method
		6-Fixed-Capital-Method
		Proforma for Fixed Capital Method
		7-Proforma-for-Fixed-Capital-Method
		Fluctuationg Capital Method and Proforma
		8-Fluctuationg-Capital-Method-and-Proforma
		Case Study on Fixed and Fluctuating Capital Method
		9-Case-Study-on-Fixed-and-Fluctuating-Capital-Method
		Distribution of Profits
		11-Distribution-of-Profits
		Interest on Capital
		12-Interest-on-Capital
		Case Study on Interest on Capital
		13-Case-study-on-Interest-on-Capital
		Drawings Account
		14-Drawings-Account
		Interest on Drawings
		15-Interest-on-Drawings
		Methods for Computing Interest on Drawings
		16-Methods-for-computing-Interest-on-Drawings
		Product Method for Interest on Drawings
		17-Product-Method-for-Interest-on-Drawings
		Case Study on Product Method
		18-Case-study-on-Product-Method
		Average Period Method
		19-Average-Period-Method
		Case study on Interest on Capital
		13-Case-study-on-Interest-on-Capital
		Case Study on Average Price Method
		20-Case-Study-Average-Period-Method
		Accounting treatment of Commission to Partners
		1 PSA1
		Case Study Profit and Loss Appropriation Account with Commission
		2 PSA2
		Case Study Profit and Loss Appropriation Account after Commission
		3 PSA3
		Goodwill, supporting factors and methods
		4 PSA4
		Goodwill Average Profit Method
		5 PSA5
		Case Study 1 Goodwill Average Profit Method
		6 PSA6
		Case Study 2 Goodwill Average Profit Method
		7 PSA7
		Super Profit Method
		8 PSA8
		Case Study Super Profit Method
		9 PSA9
		Admission of New Partner
		10 PSA10
		Adjustments in Accounting while admitting new partner
		11 PSA11
		Recording of Capital of New Partner
		12 PSA12
		New Profit Sharing Ratio and Sacrificing Ratio
		13 PSA13
		Computation of New Profit Sharing Ratio Case Study 1
		14 PSA14
		Computation of Sacrificing Ratio Case Study 2
		15 PSA15
		Unequal Sacrifice of Old Partners Case Study 3
		16 PSA16
		Equal Sacrifice of Old Partners Case Study 4
		17 PSA17
		Entire Sacrifice by One Partner Only Case Study 5
		18 PSA18
		When new share of incoming partner not given-Compute New and Sacrifice Ratio -CS
		19 PSA19
		Find Sacrificing Ratio when New Profit Sharing Ratio - Case Study
		20 PSA20
		Revaluation of Assets and Liabilities
		21 PSA21
		Accounting Entries to record Revaluation of Assets and Liabilities
		22 PSA22
		Comrpehsive Case Study 1 - Revaluation Method and Balance Sheet
		23 PSA23
		Comprehensive Case Study 2 - Revaluation Method and Balance Sheet
		24 PSA24
		Transfer of Undistributed Profit or Loss
		25 PSA25
		Transfer of Accumulated Reserve
		26 PSA26
		Treatment of Goodwill and Revaluation Method
		27 PSA27
		Case Study - Treatment of Goodwill and Revaluation Method
		28 PSA28
		Case Study - Treatment of Goodwill, Undistributed Loss, Revaluation and Balance
		29 PSA29
		Practice Problems Good Will Computation of Average Profit
		3427
		Practice Problems Good Will Computation Maintenable Average Profit
		3428
		Practice Problems Good Will Computation Using Super Profit
		3429
		Practice Problems Goodwill Computation Using Capitalisation Method
		3430
		Practice Problems Goodwill Computation by Capitalising Super Profit
		3431
	Accounting for Partnership - Retirement of Partner
		Retirement of Partner - Introduction
		30 PSA30
		Calculation of New Profit Ratio and Gaining Ratio - Introduction
		31 PSA31
		Difference between Sacrificing Ratio and Gaining Ratio
		32 PSA32
	Accounting for Partnership - Retirement of Partner
		Different scenarios in New Profit Sharing Ratio - Retirment
		33 PSA33
		Calculation of New Profit and Gaining Ratio - No information about New Ratio
		34 PSA34
		Calculation of New Profit and Gaining Ratio - Unequal Gain by Partners
		35 PSA35
		Calculation of New Profit and Gaining Ratio - Equal Gain by Partners
		36 PSA36
		Calculation of New Profit and Gaining Ratio - Entire Gain by One Partner
		37 PSA37
		Calculation of Gaining Ratio when New Ratio is given
		38 PSA38
		Revaluation of Assets and Liabilities - Retirement
		39 PSA39
		Accounting entries for revaluation of assets and liabilities - retirement
		40 PSA40
		Accounting entries for transfer of undistributed profit or loss
		41 PSA41
		Accounting entries for undistributed Profit or Loss - Retirement
		42 PSA42
		Transfer of Accumulated Reserve at Retirement
		43 PSA43
		Treatment of Goodwill at Retirement
		44 PSA44
		Case Study - Treatment of Goodwill at Retirement
		45 PSA45
		Settlement of Claim of the retiring Partner
		46 PSA46
		Case Study - Settlement of Claim of Retiring Partner
		47 PSA47
		Comprehensive Case Study - Revaluation, Balance Sheet on Retirement
		48 PSA48
	Dissolution of Partnership Firm
		Dissolution of Partnership Firm
		66 CFA66
		Settlement of Accounts on Dissolution
		67 CFA67
		Realisation of Assets and Liabilities
		68 CFA68
		Realisation of Assets and Liabilities
		69 CFA69
		Case 28 Settlement of Dues to the Partners
		70 CFA70
		Case 29 Settlement of Dues to the Partners
		71 CFA71
		Insolvency of Partner
		72 CFA72
		Highest Relative Capital Method
		794 cfa794
		Case 1 Highest Relative Capital Method
		795 cfa795
		Case 2 Highest Relative Capital Method
		769 cfa769
		Case 3 Highest Relative Capital Method
		797 cfa797

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CBSE Class XII: Accountancy Module 1

₹1999 including 18% GST