Accountancy - 2

 

1. Goodwill of Partnership Firm -

 Meaning,  Need,  Factors Affecting Goodwill


Average Profit Method

- Super Profit Method


2. Accountance of  Non Trading Concern

-  Preparation of Receipts and Payment Accounts

- Income and Expenditure Account and Balancesheet


3. Company Final Accounts

- Treatment of Provisions

- Treatment of  Dividends

- Interim & Final  Dividend on shares

- Income Tax on Dividends

- Payment of Dividents 

- Unclaimed Dividents

- Treatment of Tax

- TDS

- Simple Exercise expected


4. Single Entry system

- Concept
- Ascertainment of Profit from  record of Single Entry Method