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Accounting for Business
Accounting for Business: syllabus and study notes
14
units
33
topics
Unit 1
Accounting for Partnership
Partnership foundations and deed
Capital, remuneration and loans
Profit appropriation
Unit 2
Admission of New Partner
Admission and financial effects
Reserves and capital readjustment
Old profits and mid-year admission
Unit 3
Retirement and Death of a Partner
Ratios and financial adjustments
Amounts due and settlement
Death and insurance accounting
Unit 4
Dissolution of a Partnership Firm and Piecemeal Distribution
Dissolution and final settlement
Piecemeal distribution
Unit 5
Accounting for Consignments
Consignment foundations
Valuation, losses and commission
Interest and goods taken over
Unit 6
Accounting for Joint Ventures
Joint venture foundations and comparisons
Accounting methods
Unit 7
Accounting for Branch
Branch types and records
Consolidation and head office entries
Branch adjustments
Unit 8
Accounting for Department of Activity
Department foundations and accounts
Expense allocation and inter-department transfers
Unit 9
Accounting for Packages or Containers
Container foundations and missing terms
Returnable and non-returnable containers
Unit 10
Accounting Professional Men
Professional accounting foundations
Statements and adjustments
Unit 11
Accounting for Royalties
Royalty foundations
Royalty accounting treatment
Unit 12
Accounting for Hire Purchase System
Hire purchase and calculations
Purchaser and vendor accounting
Unit 13
Accounting for Installment System
Installment foundations and comparison
Calculations and accounting treatment
Unit 14
Project Work
Project requirement
Assignment and preparation