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Accountancy XII Part-I

The course intend to impart the knowledge amongst students about how to provide service to a specific group or the public at large. To educate students about credit transactions. This course will help students to Identify the need for, and nature of accounting records relating to not-for-profit organisations and help students to understand the principal financial statements prepared by not for-profit organisations and preparing the Receipt, and Payment Account and Income and Expenditure Account. The students will also understand partnership and list its essential features. Course will enhanced the knowledge of students in the broader concepts like the provisions of the Indian Partnership Act 1932 that are relevant for accounting and how to prepare partners’ capital accounts under fixed and fluctuating capital methods. Explain the distribution profit or loss among the partners and prepare the Profit and Loss Appropriation Account; • Calculate interest on capital and drawing under various situations etc. At the end of the course the students will understand to differentiate between dissolution concepts w.r.t to partnership firms.

This course will help the aspiring accountants, like you, to strengthen the conceptual base in accounting through variety of e-resources like video lectures, enrichment materials for supplementing textbooks, self assessment inventory and checklist, external web-links and many more activities for smooth progression and joyful learning.

Table of Content

S.No. Modules
1 Accounting for Not–for–Profit Organisation – Part 1
2 Accounting for Not–for–Profit Organisation – Part 2
3 Nature of Partnership, Partnership Deed and Special Aspects of Partnership Accounts – Part 1
4 Maintenance of Capital Accounts of Partners – Part 2
5 Distribution of Profits among Partners – Part 3
6 Pass Adjustments and Final Accounts – Part 4
7 Guarantee of Profit – Part 5
8 Reconstitution of a Partnership Firm – Admission of a Partner – Part 1
9 Reconstitution of a Partnership Firm – Admission of a Partner – Part 2
10 Reconstitution of a Partnership Firm – Admission of a Partner – Part 3
11 Reconstitution of a Partnership Firm – Admission of a Partner – Part 4
12 Reconstitution of a Partnership Firm – Admission of a Partner – Part 5
13 Reconstitution of a Partnership Firm – Admission of a Partner – Part 6
14 Reconstitution of a Partnership Firm – Retirement/Death of a Partner – Part 1
15 Reconstitution of a Partnership Firm – Retirement/Death of a Partner – Part 2
16 Reconstitution of a Partnership Firm – Retirement/Death of a Partner – Part 3
17 Reconstitution of a Partnership Firm – Retirement/Death of a Partner – Part 4
18 Reconstitution of a Partnership Firm – Retirement/Death of a Partner – Part 5
19 Reconstitution of a Partnership Firm – Retirement/Death of a Partner – Part 6
20 Dissolution of Partnership Firm – Part 1
21 Dissolution of Partnership Firm – Part 2
22 Dissolution of Partnership Firm – Part 3
  Course Coordinator
Prof. Shipra Vaidya

DESS, NCERT, New Delhi

accountancymoocs@ciet.nic.in


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