Chapter 1 Accounting for Not-for-Profit Organisation: 1.1 Meaning and Characteristics of Not-for-Profit Organisation, 1.2 Accounting Records of Not-for-Profit Organisations. 1.3 Receipt and Payment Account. 1.4 Income and Expenditure Account. 1.5 Balance Sheet. 1.6 Some Peculiar Items. 1.7 Income and Expenditure Account based on Trial Balance. 1.8 Incidental Trading Activity.
Chapter 2 Accounting for Partnership : Basic Concepts: 2.1 Nature of Partnership.2.2 Partnership Deed. 2.3 Special Aspects of Partnership Accounts. 2.4 Maintenance of Capital Accounts of Partners. 2.5 Distribution of Profit among Partners. 2.6 Guarantee of Profit to a Partner. 2.7 Past Adjustments. 2.8 Final Accounts.
Chapter 3 Reconstitution of a Partnership Firm – Admission of a Partner: 3.1 Modes of Reconstitution of a Partnership Fir. 3.2 Admission of a New Partner. 3.3 New Profit Sharing Ratio. 3.4 Sacrificing Ratio. 3.5 Goodwill. 3.6 Adjustment for Accumulated Profits and Losses. 3.7 Revaluation of Assets and Reassessment of Liabilities. 3.8 Adjustment of Capitals. 3.9 Change in Profit Sharing Ratio among the existing partners.
Chapter 4 Reconstitution of a Partnership Firm Retirement/Death of a Partner: 4.1 Ascertaining the Amount Due to Retiring/Deceased Partner 4.2 New Profit Sharing Ratio. 4.3 Gaining Ratio. 4.4 Treatment of Goodwill. 4.5 Adjustment for Revaluation of Assets and Liabilities. 4.6 Adjustment of Accumulated Profits and Losses. 4.7 Disposal of Amount Due to Retiring Partner. 4.8 Adjustment of Partner’s Capital. 4.9 Death of a Partner.
Chapter 5 Dissolution of Partnership Firm: 5.1 Dissolution of Partnership. 5.2 Dissolution of a Firm.
5.3 Settlement of Accounts. 5.4 Accounting Treatment.
Chapter 1 Accounting for Share Capital Accounting for Share Capital: 1.1 Features of a Company. 1.2 Kinds of a Company. 1.3 Share Capital of a Company. 1.4 Nature and Classes of Shares. 1.5 Issue of Shares. 1.6 Accounting Treatment. 1.7 Forfeiture of Shares.
Chapter 2 Issue and Redemption of Debentures: 2.1 Meaning of Debentures. 2.2 Distinction between Shares and Debentures. 2.3 Types of Debentures. 2.4 Issue of Debentures. 2.5 Over Subscription. 2.6 Issue of Debentures for Consideration other than Cash. 2.7 Issue of Debentures as a Collateral Security. 2.8 Terms of Issue of Debentures. 2.9 Interest on Debentures. 2.10 Writing off Discount/Loss on Issue of Debentures. 2.11 Redemption of Debentures. 2.12 Redemption by Payment in Lump Sum. 2.13 Redemption by Purchase in Open Market. 2.14 Redemption by Conversion. 2.15 Sinking Fund Method.
Chapter 3 Financial Statements of a Company: 3.1 Meaning of Financial Statements. 3.2 Nature of Financial Statements. 3.3 Objectives of Financial Statements. 3.4 Types of Financial Statements. 3.5 Form and Contents of Statement of Profit and Loss. 3.6 Uses and Importance of Financial Statements. 3.7 Limitations of Financial Statements.
Chapter 4 Analysis of Financial Statements: 4.1 Meaning of Financial Analysis 4.2 Significance of Financial Analysis. 4.3 Objectives of Financial Analysis. 4.4 Tools of Financial Analysis. 4.5 Comparative Statements. 4.6 Common Size Statement. 4.7 Trend Analysis. 4.8 Limitations of Financial Analysis.
Chapter 5 Accounting Ratios: 5.1 Meaning of Accounting Ratios. 5.2 Objectives of Ratio Analysis. 5.3 Advantages of Ratio Analysis. 5.4 Limitations of Ratio Analysis. 5.5 Types of Ratios. 5.6 Liquidity Ratios. 5.7 Solvency Ratios. 5.8 Activity (or Turnover) Ratio. 5.9 Profitability Ratios.
Chapter 6 Cash Flow Statement: 6.1 Nature of Cash Flow Statement. 6.2 Benefits of Cash Flow Statement. 6.3 Cash and Cash Equivalents. 6.4 Cash Flows. 6.5 Classification of Activities for the Preparation of Cash Flow Statement. 6.6 Ascertaining Cash Flow from Operating Activities. 6.7 Ascertainment of cash flow from investing and Financing Activities. 6.8 Preparation of Cash Flow Statement.
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