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CBSE - Class 12 - Accountancy - Term 1 - Fundamentals of partnership Firms

Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among After going through this Unit, the students will be able to: state the meaning of partnership, partnership firm and partnership deed. describe the characteristic features of partnership and the contents of partnership partners, guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization.

CBSE class 12 accountancy subject. Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among After going through this Unit, the students will be able to: state the meaning of partnership, partnership firm and partnership deed. describe the characteristic features of partnership and the contents of partnership partners, guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization.

Term 1 - Fundamentals of partnership Firms

Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among After going through this Unit, the students will be able to: state the meaning of partnership, partnership firm and partnership deed. describe the characteristic features of partnership and the contents of partnership partners, guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization.



CBSE class 12 accountancy subject. Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among After going through this Unit, the students will be able to: state the meaning of partnership, partnership firm and partnership deed. describe the characteristic features of partnership and the contents of partnership partners, guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization.

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