This document outlines the key topics covered in partnership accounting, including definitions of partnerships, provisions related to partnership accounting, capital and current accounts of partners, treatment of profit and loss, interest calculations, fluctuating and fixed capital methods, admission and retirement of partners, death of partners, amalgamation and dissolution of partnerships. Specific methods for adjusting capital and distributing assets in various partnership changes are also mentioned.

1. FINANCIAL
ACCOUNTING

2. UNIT I
PARTNERSHIP A/C ; PARTNERSHIP
DEFENITION -PROVISION
RELATING TO PARTNERSHIP
ACCOUNTING - CAPITAL AND
CURRENT ACCOUNT OF
PARTNERS –FIXED AND
FLUCTUATING – APPROPRIATION
PROFIT – PAST ADJUSTMENT
AND GUARANTEE

3. PARTNERSHIP ACCOUNT

4. PARTNERSHIP DEED

5. PROVISION RELATING TO
PARTNERSHIP A/C

6. PROFIT AND LOSS
APPROPRIATION ACCOUNT

11. INTEREST ON CAPITAL

17. INTEREST ON DRAWINGS

31. FIUCTUATING CAPITAL METHOD

32. FIXED CAPITAL METHOD

33. CURRENT ACCOUNT

34. PAST ADJUSTMENTS

35. GUARANTEE

37. UNIT II
ADMISSION OF PARTNER – CALCULATION
OF NEW PROFIT SHARING RATIO --
ADJUSTMENT OF INDISTRIBUTER OF
ASSETS AND LIABILITIES –
TREATMENT OF GO
GOODWILL – ADJUSTMENT OF CAPITAL
OF PARTNERS AFTER ADMISSION OF
A
PARTNER

38. ADMISSION OF PARTNER

65. UNIT III
RETAIRMENT OF PARTNERS – TRANSFER
OF BALANCE DUE TO REFAIR
PARTNERS –
DEATH OF PARTNERS TREATMENT OF
JOINLIFE PARTNERSHIP –
SETTLEMENT OF AMOUNT DUE TO
LEGAL REPRESANTATIVE OF
DECEASED PARTNERS

66. RETAIRMENT OF PARTNER

94. UNIT IV
AMALGAMATION OF FIRM
-- SALE TO A
COMPANY

118. UNIT V
DISSOLUTION OF PARTNERSHIP ;
ACCOUNTING TREATMENT INSOLVANCY
OF PARTNER – DECESION IN GARNER
VS
MURRAY CASE – INSOLVENCY OF ALL
PARTNER – PIESE MEAL DISTRIBUTION
–
PROPERTIONATE CAPITAL METHOD
MAXIMUM LOSS METHOD