2. UNIT I
PARTNERSHIP A/C ; PARTNERSHIP
DEFENITION -PROVISION
RELATING TO PARTNERSHIP
ACCOUNTING - CAPITAL AND
CURRENT ACCOUNT OF
PARTNERS โFIXED AND
FLUCTUATING โ APPROPRIATION
PROFIT โ PAST ADJUSTMENT
AND GUARANTEE
37. UNIT II
ADMISSION OF PARTNER โ CALCULATION
OF NEW PROFIT SHARING RATIO --
ADJUSTMENT OF INDISTRIBUTER OF
ASSETS AND LIABILITIES โ
TREATMENT OF GO
GOODWILL โ ADJUSTMENT OF CAPITAL
OF PARTNERS AFTER ADMISSION OF
A
PARTNER
65. UNIT III
RETAIRMENT OF PARTNERS โ TRANSFER
OF BALANCE DUE TO REFAIR
PARTNERS โ
DEATH OF PARTNERS TREATMENT OF
JOINLIFE PARTNERSHIP โ
SETTLEMENT OF AMOUNT DUE TO
LEGAL REPRESANTATIVE OF
DECEASED PARTNERS
118. UNIT V
DISSOLUTION OF PARTNERSHIP ;
ACCOUNTING TREATMENT INSOLVANCY
OF PARTNER โ DECESION IN GARNER
VS
MURRAY CASE โ INSOLVENCY OF ALL
PARTNER โ PIESE MEAL DISTRIBUTION
โ
PROPERTIONATE CAPITAL METHOD
MAXIMUM LOSS METHOD