Accounting for Partnership Firms ( College Level)

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Accounting for Partnership Firms ( College Level)
MP4 | Video: AVC 1280x720 | Audio: AAC 44KHz 2ch | Duration: 1.5 Hours | Lec: 22 | 108 MB
Genre: eLearning | Language: English

Learn the basic concepts of Accounting for Partnership Firms


A business can be in any form like Sole Proprietorship / Partnership / Joint Stock Company. For all these business models, the fundamental accounting practices are common. However, each model has some thing unique to their nature.

Partnership has certain unique features like Partners Capital, Interest on Capital, Drawings, Interest on Drawings, Profit Sharing, Sacrifice, Goodwill, Retirement, Dissolution, etc.

This course will cover the basic aspects related to Partnership Accounting.

Partnership is a business model carried on by two or more persons, who join hands on the basis of an agreement, by pooling their resources to run a lawful business. The main aim of partnership is to earn profit and share it among the partners.

The persons who have entered into partnership are called Partners and they are collectively known as Firm. The name in which the business is carried on by them will be called as Firm Name.

Investment made by Partners to the business will be called as Partners Capital and accounts opened for this purpose will be called as Partners Capital Accounts. These capital accounts will be personal in nature and all the personal transactions of the partners related with the firm will be accounted in that.

Similarly withdrawal by a partner in the form of money or money's worth from a firm in anticipation of profits is called drawings. Drawings account is a personal account and at the end of the accounting period, drawings account will be closed by transfer to capital account or current account of the partner concerned.

Similarly Interest will be provided on the capital contributed by the partner to the firm and interest will be charged on the drawings made by the partners.

By taking this course, you will learn

a) What is Partnership?

b) What are the general features of Partnership?

c) What are the elements of Partnership Deed?

d) Capital Accounts of Partners.

e) Fixed Capital Method for partners capital accounts.

f) Fluctuating Capital Method for partners capital accounts.

g) Drawings Accounts

h) Profit and Loss Appropriation Accounts

i) Computation of Interest on Drawings

This course is presented in simple language and the audience should know basics of accounting to understand this course effectively.

Video lectures are used in this course.

This course is structured in self paced learning style.

Take this course to understand the basic concepts of "Partnership Accounting" more effectively.

Kod:

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