Booster Test Accountancy

Booster – Chapter 1
Ch 1 Accounting for Partnership: Basic Concepts
1
Nature and Fundamentals of Partnership
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2
Partnership Deed and Legal Provisions
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3
Provisions of Partnership Act & Accounting Basics
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4
Capital Accounts of Partners
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5
Distribution of Profit and Adjustments
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Ch 2 Reconstitution of a Partnership Firm – Admission of a Partner
1
Reconstitution Basics
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2
Profit Sharing & Sacrifice
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3
Goodwill Concepts
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4
Valuation of Goodwill
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5
Treatment of Goodwill
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Ch 3 Reconstitution of a Partnership Firm Retirement/Death of a Partner
1
Amount Due & Basic Adjustments
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2
Profit Sharing & Gaining Ratio
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3
Goodwill Treatment
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4
Revaluation & Accumulated Adjustments
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5
Settlement & Loan Account
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Ch 4 Dissolution of Partnership Firm
1
Meaning and Nature of Dissolution of Partnership Firm
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2
Modes of Dissolution of Partnership Firm
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3
Dissolution by Court and Distinction between Dissolution of Partnership and Dissolution of Firm
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4
Settlement of Accounts on Dissolution
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5
Accounting Treatment on Dissolution of Partnership Firm
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Ch 5 Accounting for Share Capital
1
Company Fundamentals
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2
Kinds of Companies
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3
Share Capital
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4
Types of Shares
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5
Issue and Accounting of Shares
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Ch 6 Issue and Redemption of Debentures
1
Introduction to Debentures
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2
Types of Debentures
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3
Issue of Debentures
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4
Special Issues of Debentures
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5
Collateral and Terms of Issue
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Ch 7 Financial Statements of a Company
1
Meaning & Introduction
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2
Nature of Financial Statements
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3
Objectives of Financial Statements
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4
Types & Forms of Financial Statements
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5
Uses, Importance & Limitations
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Ch 8 Analysis of Financial Statements
1
Meaning & Significance
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2
Significance & Users
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3
Objectives
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4
Tools of Analysis
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5
Limitations
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Ch 9 Accounting Ratios
1
Fundamentals of Accounting Ratios
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2
Objectives and Advantages
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3
Limitations of Ratio Analysis
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4
Classification of Ratios
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5
Types of Ratios and Calculations
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Ch 10 Cash Flow Statement
1
Introduction and Fundamentals
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2
Cash and Cash Equivalents
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3
Cash Flow Activities Classification
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4
Special Items Treatment
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5
Preparation and Methods
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