Accountancy

Partnership Firms

Partnership deed, profit sharing, and the core logic of partnership accounting for Class 12.

19 articles in this topic

All articles

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Cash Flow Statement Exam Strategy: Common Mistakes, Board Tips & Practice Plan — Class 12

Score full marks on Cash Flow Statement questions in CBSE Class 12 and CA Foundation. Covers the 6 most common mistakes with fixes, a board exam presentation ch

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Cash Flow Statement: Working Capital Rules, Full Format & Complete Worked Example — Class 12

Build a complete Cash Flow Statement for CBSE Class 12 Accountancy with all three sections. Covers the working capital adjustment rules with clear logic, Invest

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Cash Flow Statement Indirect Method: Operating Activities Step by Step — Class 12 Accountancy

Master the Indirect Method for Cash Flow from Operating Activities in CBSE Class 12 Accountancy and CA Foundation. Covers why we start with net profit, which it

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Cash Flow Statement: What It Is & How the Three Activities Are Classified — CBSE Class 12

Understand the Cash Flow Statement for CBSE Class 12 Accountancy and CA Foundation. Covers AS-3 definition, cash vs cash equivalents, why bank overdraft is trea

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Accounting Ratios Exam Strategy: Complete Formula Sheet, Mistakes & Practice Plan — Class 12

Score full marks on accounting ratio questions in CBSE Class 12 and CA Foundation. Covers the 5-step approach to 12-mark problems, a complete formula reference

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Activity & Profitability Ratios: Turnover, GP, NP & ROI — CBSE Class 12 Accountancy

Master Activity and Profitability Ratios for CBSE Class 12 Accountancy and CA Foundation. Covers Inventory Turnover, Trade Receivables Turnover, Trade Payables

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Solvency Ratios: Debt-Equity, Proprietary & Interest Coverage — CBSE Class 12 Accountancy

Master solvency ratios for CBSE Class 12 Accountancy and CA Foundation. Covers Debt-Equity Ratio, Proprietary Ratio, and Interest Coverage Ratio with formulas,

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Accounting Ratios Explained: What They Are & How to Master Liquidity Ratios — CBSE Class 12

Understand what accounting ratios are, why they matter, and how to calculate Current Ratio and Quick Ratio for CBSE Class 12 Accountancy and CA Foundation. Incl

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Forfeiture & Reissue of Shares: Journal Entries, Capital Reserve Calculation — Class 12 Accountancy

Master forfeiture and reissue of shares for CBSE Class 12 Accountancy and CA Foundation. Includes the forfeiture journal entry explained step by step, the maxim

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Issue of Shares: At Par, Premium & Discount — Plus Oversubscription & Pro-Rata Allotment

Learn how shares are issued at par, at premium, and at discount for CBSE Class 12 Accountancy and CA Foundation. Covers the Securities Premium Account rules, ov

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Share Capital Explained: Types of Shares & Capital Hierarchy — CBSE Class 12 & CA Foundation

Master the fundamentals of share capital for CBSE Class 12 Accountancy and CA Foundation. Covers equity vs preference shares, the full capital hierarchy from au

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Capitalization Method of Goodwill Valuation

Capitalization Method + Exam Strategy --- title: "Capitalization Method of Goodwill Valuation (With Exam Tips)" slug: "capitalization-method-goodwill" me

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Super Profit Method of Goodwill Valuation

Super Profit Method --- title: "Super Profit Method of Goodwill Valuation Explained" slug: "super-profit-method-goodwill" meta_description: "Learn the Su

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Average Profit Method of Goodwill Valuation

Average Profit Method --- title: "Average Profit Method of Goodwill Valuation (With Examples)" slug: "average-profit-method-goodwill" meta_description: "

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What is Goodwill in Accounting?

Goodwill Basics --- title: "What is Goodwill in Accounting? Meaning, Features and Examples" slug: "goodwill-in-accounting-meaning" meta_description: "Und

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Partnership Accounts: How to Score Full Marks in CBSE Class 12 & CA Foundation

A targeted exam strategy for Partnership Accounts in CBSE Class 12 Accountancy and CA Foundation. Covers the most common mistakes, presentation tips, topic-wise

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Interest on Capital & Drawings in Partnership: Formulas, Methods & Exam Traps — Class 12 Accountancy

Master interest on capital and interest on drawings calculations for CBSE Class 12 Accountancy and CA Foundation. Covers the product method, simple average meth

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Fixed vs Fluctuating Capital Method: The Complete Guide for CBSE Class 12 Accountancy

Struggling to tell apart Fixed and Fluctuating Capital methods in partnership accounts? This guide explains both methods clearly, shows what gets recorded where

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Partnership Firms Explained: Key Features, Partnership Deed & Profit Sharing — CBSE Class 12 & CA Foundation

Understand the fundamentals of partnership firms for CBSE Class 12 Accountancy and CA Foundation. Covers the definition under the Indian Partnership Act 1932, e