ADVANCED ACCOUNTING  (A.A)                                             B.Com (All Combination) II Year

I Unit

Admission of a Partner. (12 M) Dec.18
Retirement of a Partner. (12 M) May19
Explain how goodwill is calculated during admission and retirement of a partner. (12 M) May 18 May19
Explain the characteristic features of Partnership firm. (12 M)( Dec.18 Dec. 17) May 18
Partnership Deed.( Dec. 17) Dec.18 May 18 May19
Sacrificing ratio vs gaining ratio.( Dec.18 Dec. 17)May19
Fixed Capital and Fluctuating ratio.
Calculate sacrificing ratio and new profit sharing ratio.

II Unit

Dissolution of Partnership Firm. (12 M) Dec.18 May19
Insolvency of Partner. (12 M)
Garner vs Murray. (Dec. 17) May19
Difference between dissolution of Partnership and dissolution of Firm. May 18 May19
Difference between realization account and revaluation account.
Explain the procedure of realization of assets and liabilities. Dec.18

III Unit

Bonus Shares. (12 M) May19
Issue of Shares. (12 M) Dec.18 May19
Issue of Debentures. (12 M)
Underwriting /Debentures – types.( Dec.18 Dec. 17)
Difference between shares and debentures. May 18
Equity shares vs preference shares.( Dec. 17)
Sinking fund method under redemption of debentures.
Calls in arrears & calls in advance May 18

IV Unit

Company final accounts. (12 M) Dec.18 May19
Profit prior to incorporation. (12 M) May19
Objectives of companies.
Profit and Loss appropriation account. Dec.18
Sales ratio, time ratio, purchase ratio. Dec.18

V Unit

Valuation of Goodwill. (12 M) Dec.18
Valuation of Shares. (12 M) Dec.18 May19
Explain different methods & objects of valuation of goodwill. (12 M) Dec.18 May 18
Explain different methods of valuation of Shares. (12 M) May19
Explain the need for valuation of shares. May 18

Spread the love

Leave a Comment

error: Content is protected !!