SlideShare a Scribd company logo

Acc0805 death of a partner

•Download as PPTX, PDF•
•
CPT Success
CPT Success
Education
1 of 4
CPTSuccess Revision Notes – Fundamentals of Accounting Chapter 8. Partnership Unit 5: Death of a Partner
Chapter 8. Partnership Unit 5: Death of a Partner ,[object Object]
Joint life policy if shown in the balance sheet always appears at the surrender value i.e. the value expected to be realized on that date. © Revision Notes - Fundamentals of Accounting CPTSuccess www.cptsuccess.com
Chapter 8. Partnership Unit 5: Death of a Partner ,[object Object],© Revision Notes - Fundamentals of Accounting CPTSuccess www.cptsuccess.com

Recommended

Retirement or death of a partner
Retirement or death of a partnerRetirement or death of a partner
Retirement or death of a partnerVidya Bharti
 
Retirement of a partner
Retirement of a partnerRetirement of a partner
Retirement of a partnerShubham Ahirwar
 
Retirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali KrishnaRetirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali Krishnabala13128
 
RETIREMENT OF PARTNER
RETIREMENT OF PARTNERRETIREMENT OF PARTNER
RETIREMENT OF PARTNERNIKET PATEL
 
Quant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsQuant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsCPT Success
 
Quant03. Inequalities
Quant03. InequalitiesQuant03. Inequalities
Quant03. InequalitiesCPT Success
 
Quant02. Equations
Quant02. EquationsQuant02. Equations
Quant02. EquationsCPT Success
 
Quant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsQuant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsCPT Success
 

Recommended

Retirement or death of a partner
Retirement or death of a partnerRetirement or death of a partner
Retirement or death of a partnerVidya Bharti
 
Retirement of a partner
Retirement of a partnerRetirement of a partner
Retirement of a partnerShubham Ahirwar
 
Retirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali KrishnaRetirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali Krishnabala13128
 
RETIREMENT OF PARTNER
RETIREMENT OF PARTNERRETIREMENT OF PARTNER
RETIREMENT OF PARTNERNIKET PATEL
 
Quant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsQuant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsCPT Success
 
Quant03. Inequalities
Quant03. InequalitiesQuant03. Inequalities
Quant03. InequalitiesCPT Success
 
Quant02. Equations
Quant02. EquationsQuant02. Equations
Quant02. EquationsCPT Success
 
Quant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsQuant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsCPT Success
 
Acc0400 Inventories
Acc0400 InventoriesAcc0400 Inventories
Acc0400 InventoriesCPT Success
 
Acc0205. Cashbook
Acc0205. CashbookAcc0205. Cashbook
Acc0205. CashbookCPT Success
 
Acc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineAcc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineCPT Success
 
Acc0104. Accounting Policies
Acc0104. Accounting PoliciesAcc0104. Accounting Policies
Acc0104. Accounting PoliciesCPT Success
 
Acc0103. Accounting Standards
Acc0103. Accounting StandardsAcc0103. Accounting Standards
Acc0103. Accounting StandardsCPT Success
 
Acc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesAcc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesCPT Success
 
Acc0904 issue of debentures
Acc0904 issue of debenturesAcc0904 issue of debentures
Acc0904 issue of debenturesCPT Success
 
Acc0903 redemption of preference shares
Acc0903 redemption of preference sharesAcc0903 redemption of preference shares
Acc0903 redemption of preference sharesCPT Success
 
Acc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesAcc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesCPT Success
 
Acc0901 introduction to company accounts
Acc0901 introduction to company accountsAcc0901 introduction to company accounts
Acc0901 introduction to company accountsCPT Success
 
Acc0804 retirement of a partner
Acc0804 retirement of a partnerAcc0804 retirement of a partner
Acc0804 retirement of a partnerCPT Success
 
Acc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesAcc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesCPT Success
 
Acc0702 joint ventures
Acc0702 joint venturesAcc0702 joint ventures
Acc0702 joint venturesCPT Success
 
Acc0701. Consignment
Acc0701. ConsignmentAcc0701. Consignment
Acc0701. ConsignmentCPT Success
 
Acc0500 depreciation accounting
Acc0500 depreciation accountingAcc0500 depreciation accounting
Acc0500 depreciation accountingCPT Success
 
Acc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingAcc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingCPT Success
 
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Krashi Coaching
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationnomboosow
 
Advanced Views - Calendar View in Odoo 17
Advanced Views - Calendar View in Odoo 17Advanced Views - Calendar View in Odoo 17
Advanced Views - Calendar View in Odoo 17Celine George
 
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...EduSkills OECD
 
Student login on Anyboli platform.helpin
Student login on Anyboli platform.helpinStudent login on Anyboli platform.helpin
Student login on Anyboli platform.helpinRaunakKeshri1
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdfQucHHunhnh
 

More Related Content

More from CPT Success

Acc0400 Inventories
Acc0400 InventoriesAcc0400 Inventories
Acc0400 InventoriesCPT Success
 
Acc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineAcc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineCPT Success
 
Acc0104. Accounting Policies
Acc0104. Accounting PoliciesAcc0104. Accounting Policies
Acc0104. Accounting PoliciesCPT Success
 
Acc0103. Accounting Standards
Acc0103. Accounting StandardsAcc0103. Accounting Standards
Acc0103. Accounting StandardsCPT Success
 
Acc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesAcc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesCPT Success
 
Acc0904 issue of debentures
Acc0904 issue of debenturesAcc0904 issue of debentures
Acc0904 issue of debenturesCPT Success
 
Acc0903 redemption of preference shares
Acc0903 redemption of preference sharesAcc0903 redemption of preference shares
Acc0903 redemption of preference sharesCPT Success
 
Acc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesAcc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesCPT Success
 
Acc0901 introduction to company accounts
Acc0901 introduction to company accountsAcc0901 introduction to company accounts
Acc0901 introduction to company accountsCPT Success
 
Acc0804 retirement of a partner
Acc0804 retirement of a partnerAcc0804 retirement of a partner
Acc0804 retirement of a partnerCPT Success
 
Acc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesAcc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesCPT Success
 
Acc0702 joint ventures
Acc0702 joint venturesAcc0702 joint ventures
Acc0702 joint venturesCPT Success
 
Acc0701. Consignment
Acc0701. ConsignmentAcc0701. Consignment
Acc0701. ConsignmentCPT Success
 
Acc0500 depreciation accounting
Acc0500 depreciation accountingAcc0500 depreciation accounting
Acc0500 depreciation accountingCPT Success
 
Acc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingAcc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingCPT Success
 

More from CPT Success (16)

Acc0400 Inventories
Acc0400 InventoriesAcc0400 Inventories
Acc0400 Inventories
 
Acc0205. Cashbook
Acc0205. CashbookAcc0205. Cashbook
Acc0205. Cashbook
 
Acc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineAcc0105 accounting measurement discipline
Acc0105 accounting measurement discipline
 
Acc0104. Accounting Policies
Acc0104. Accounting PoliciesAcc0104. Accounting Policies
Acc0104. Accounting Policies
 
Acc0103. Accounting Standards
Acc0103. Accounting StandardsAcc0103. Accounting Standards
Acc0103. Accounting Standards
 
Acc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesAcc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & Principles
 
Acc0904 issue of debentures
Acc0904 issue of debenturesAcc0904 issue of debentures
Acc0904 issue of debentures
 
Acc0903 redemption of preference shares
Acc0903 redemption of preference sharesAcc0903 redemption of preference shares
Acc0903 redemption of preference shares
 
Acc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesAcc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of shares
 
Acc0901 introduction to company accounts
Acc0901 introduction to company accountsAcc0901 introduction to company accounts
Acc0901 introduction to company accounts
 
Acc0804 retirement of a partner
Acc0804 retirement of a partnerAcc0804 retirement of a partner
Acc0804 retirement of a partner
 
Acc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesAcc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notes
 
Acc0702 joint ventures
Acc0702 joint venturesAcc0702 joint ventures
Acc0702 joint ventures
 
Acc0701. Consignment
Acc0701. ConsignmentAcc0701. Consignment
Acc0701. Consignment
 
Acc0500 depreciation accounting
Acc0500 depreciation accountingAcc0500 depreciation accounting
Acc0500 depreciation accounting
 
Acc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingAcc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of Accounting
 

Recently uploaded

Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Krashi Coaching
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationnomboosow
 
Advanced Views - Calendar View in Odoo 17
Advanced Views - Calendar View in Odoo 17Advanced Views - Calendar View in Odoo 17
Advanced Views - Calendar View in Odoo 17Celine George
 
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...EduSkills OECD
 
Student login on Anyboli platform.helpin
Student login on Anyboli platform.helpinStudent login on Anyboli platform.helpin
Student login on Anyboli platform.helpinRaunakKeshri1
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdfQucHHunhnh
 
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in DelhiRussian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhikauryashika82
 
IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...
IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...
IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...PsychoTech Services
 
The basics of sentences session 2pptx copy.pptx
The basics of sentences session 2pptx copy.pptxThe basics of sentences session 2pptx copy.pptx
The basics of sentences session 2pptx copy.pptxheathfieldcps1
 
BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...
BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...
BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...Sapna Thakur
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)eniolaolutunde
 
Disha NEET Physics Guide for classes 11 and 12.pdf
Disha NEET Physics Guide for classes 11 and 12.pdfDisha NEET Physics Guide for classes 11 and 12.pdf
Disha NEET Physics Guide for classes 11 and 12.pdfchloefrazer622
 
Sports & Fitness Value Added Course FY..
Sports & Fitness Value Added Course FY..Sports & Fitness Value Added Course FY..
Sports & Fitness Value Added Course FY..Disha Kariya
 
Beyond the EU: DORA and NIS 2 Directive's Global Impact
Beyond the EU: DORA and NIS 2 Directive's Global ImpactBeyond the EU: DORA and NIS 2 Directive's Global Impact
Beyond the EU: DORA and NIS 2 Directive's Global ImpactPECB
 
fourth grading exam for kindergarten in writing
fourth grading exam for kindergarten in writingfourth grading exam for kindergarten in writing
fourth grading exam for kindergarten in writingTeacherCyreneCayanan
 
Grant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy ConsultingGrant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy ConsultingTechSoup
 
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxSOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxiammrhaywood
 

Recently uploaded (20)

Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communication
 
Advanced Views - Calendar View in Odoo 17
Advanced Views - Calendar View in Odoo 17Advanced Views - Calendar View in Odoo 17
Advanced Views - Calendar View in Odoo 17
 
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
Presentation by Andreas Schleicher Tackling the School Absenteeism Crisis 30 ...
 
Student login on Anyboli platform.helpin
Student login on Anyboli platform.helpinStudent login on Anyboli platform.helpin
Student login on Anyboli platform.helpin
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf
 
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in DelhiRussian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
 
Código Creativo y Arte de Software | Unidad 1
Código Creativo y Arte de Software | Unidad 1Código Creativo y Arte de Software | Unidad 1
Código Creativo y Arte de Software | Unidad 1
 
Mattingly "AI & Prompt Design: The Basics of Prompt Design"
Mattingly "AI & Prompt Design: The Basics of Prompt Design"Mattingly "AI & Prompt Design: The Basics of Prompt Design"
Mattingly "AI & Prompt Design: The Basics of Prompt Design"
 
IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...
IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...
IGNOU MSCCFT and PGDCFT Exam Question Pattern: MCFT003 Counselling and Family...
 
The basics of sentences session 2pptx copy.pptx
The basics of sentences session 2pptx copy.pptxThe basics of sentences session 2pptx copy.pptx
The basics of sentences session 2pptx copy.pptx
 
BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...
BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...
BAG TECHNIQUE Bag technique-a tool making use of public health bag through wh...
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)
 
Disha NEET Physics Guide for classes 11 and 12.pdf
Disha NEET Physics Guide for classes 11 and 12.pdfDisha NEET Physics Guide for classes 11 and 12.pdf
Disha NEET Physics Guide for classes 11 and 12.pdf
 
Sports & Fitness Value Added Course FY..
Sports & Fitness Value Added Course FY..Sports & Fitness Value Added Course FY..
Sports & Fitness Value Added Course FY..
 
Beyond the EU: DORA and NIS 2 Directive's Global Impact
Beyond the EU: DORA and NIS 2 Directive's Global ImpactBeyond the EU: DORA and NIS 2 Directive's Global Impact
Beyond the EU: DORA and NIS 2 Directive's Global Impact
 
fourth grading exam for kindergarten in writing
fourth grading exam for kindergarten in writingfourth grading exam for kindergarten in writing
fourth grading exam for kindergarten in writing
 
Mattingly "AI & Prompt Design: Structured Data, Assistants, & RAG"
Mattingly "AI & Prompt Design: Structured Data, Assistants, & RAG"Mattingly "AI & Prompt Design: Structured Data, Assistants, & RAG"
Mattingly "AI & Prompt Design: Structured Data, Assistants, & RAG"
 
Grant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy ConsultingGrant Readiness 101 TechSoup and Remy Consulting
Grant Readiness 101 TechSoup and Remy Consulting
 
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxSOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
 

Acc0805 death of a partner

  • 1. CPTSuccess Revision Notes – Fundamentals of Accounting Chapter 8. Partnership Unit 5: Death of a Partner
  • 2.
  • 3. Joint life policy if shown in the balance sheet always appears at the surrender value i.e. the value expected to be realized on that date. © Revision Notes - Fundamentals of Accounting CPTSuccess www.cptsuccess.com
  • 4.