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1. Partnership Accounting : Profit & Loss Appropriation

• Meaning of Partnership

• Partnership Deed and Importance of Partnership Deed

• Profit and Loss Appropriation A/c.

• Partner’s Capital Account

• Accounting Treatment of :

• (i) Interest on Capital

• (ii) Interest on Drawings

• (iii) Interest on Loan

• Preparation of Capital Account

• Guaranteed Partnership

• Rectification of Wrong Distribution of Profit.

2. Partnership Accounting : Admission of a Partner

• Treatment and Goodwill of Valuation
• Admission of Partner.

3. Partnership Accounting : Retirement of Partners

• Adjustment to settle the claims of retiring partner
• Treatment of goodwill on retirement
• Gaining ratio

4. Partnership Accounting : Retirement-cum-Admission

• Accounting Treatment

5. Partnership Accounting : Death of Partner

• Computation of deceased partner’s claim :
• Proforma of deceased partners capital :
• Calculation & treatment of some items :
• Time basis :
• Profit till to death :
• Sales / Turnover basis :

6. Partnership Accounting : Dissolution of Firm

• Reason of dissolution :
• Treatment of firms debt and private debts :
• Accounting steps :
• Ordinary dissolution :
• Realization Account :
• Capital Account :
• Cash/Bank Account :
• Journal Entries :
• Treatment of unrecorded Assets & Liabilities :

7. Partnership Accounting : Piecemeal Distribution

• Surplus Capital Method :
• Maximum Possible Loss Method :
• According Steps :

8. Branch Accounting : Dependent Branches

• Introduction
• Classification of Branches
• Inland Branch
• Dependent Branch
• Independent Branch
• Foreign Branch
• Accounting method of dependent branches
• Debtors Method
• Accounting entries

9. Branch Accounting : Independent Branches

• Independent Branches
• Goods in Transit
• Cash/Remittance in Transit
• Accounts of Fixed Assets
• H.O Expenses Charged to Branch
• Journal entries
• In the Books of Branch
• Inter Branch Transactions

10. Hire Purchase and Instalment Payment

• Hire Purchase System.
• Instalment Purchase System.
• Accounting Records under Hire Purchase System.
• Methods of Recording Hire Purchase Transactions
• Hire Purchase Trading A/c. Method.
• Hire Purchase Stock & Debtors Method.

11. Departmental Accounting

• Introduction
• Concept, Features and Objectives
• Methods of Preparing Departmental Accounting
• Departmental Final Accounts
• Treatment of Some Items
• Departmental Accounting vs. Branch Accounting

12. Insurance Claim for Loss of Stock

• A. Loss of Stock

• Physical & Ownership Concept

• Concept of under Insurance

• Average clause

• Computation of Claim

• Consideration of unusual selling line

• Price reduction.

• B. Loss of profits Insurance

13. Accounting for Special Sales Transactions :- Consignment

• Basic features
• Difference with Sales
• Treatment in the Books of Consignor
• Valuation of Unsold Stock
• Treatment of Normal & Abnormal Loss
• Calculation & Treatment of Commission
• Recording in the Books of Consignee.   Question 2023 : Financial Accounting - II (Honours) Question 2025 : Financial Accounting – II (Honours) Question 2025 : Financial Accounting - II (General)