Safal 3.
0 Commerce 2025
Lecture Planner - Accountancy
Chapter name Sub Topic Lecture No. Lecture Date Lecture Time Facutly Name
• Partnership: features, Partnership Deed.
• Provisions of the Indian Partnership Act 1932
in the absence of partnership deed.
• Fixed v/s fluctuating capital accounts.
Preparation of Profit and Loss Appropriation
account- division of profit among partners,
guarantee of profits.
• Past adjustments (relating to interest on
capital, interest on drawing, salary and profit
sharing ratio) 1 Saturday, October 12, 2024 8:00 PM Rishabh Tyagi Sir
1. Accounting for Partnership Firms fundamentals MCQ 2 Saturday, 19 October 2024 8:00 PM Rishabh Tyagi Sir
Change in the Profit Sharing Ratio among
the existing partners - sacrificing ratio,
gaining ratio, accounting for revaluation of
assets and reassessment of liabilities and Saturday, 26 October 2024
treatment of reserves, accumulated profits
and losses. Preparation of revaluation
account and balance sheet. 1 8:00 PM Rishabh Tyagi Sir
2,. Change in the Profit Sharing Ratio MCQ 2 Saturday, 9 November 2024 8:00 PM Rishabh Tyagi Sir
Admission of a partner - effect of admission
of a partner on change in the profit sharing
ratio, treatment of goodwill (as per AS 26),
treatment for revaluation of assets and reassessment of liabilities, treatment of
reserves, accumulated profits and losses,
After going through this Unit, the students will be
able to:
• state the meaning of partnership, partnership
firm and partnership deed.
• describe the characteristic features of
partnership and the contents of partnership
deed.
• discuss the significance of provision of
Partnership Act in the absence of partnership
deed.
• differentiate between fixed and fluctuating
capital, outline the process and develop the
understanding and skill of preparation of
Profit and Loss Appropriation Account.
• develop the understanding and skill of
preparation profit and loss appropriation
account involving guarantee of profits. Saturday, 16 November 2024
• develop the understanding and skill of
making past adjustments.
• state the meaning, nature and factors
affecting goodwill
• develop the understanding and skill of
valuation of goodwill using different methods.
• state the meaning of sacrificing ratio, gaining
ratio and the change in profit sharing ratio
among existing partners.
• develop the understanding of accounting
treatment of revaluation assets and
reassessment of liabilities and treatment of
reserves and accumulated profits by
preparing revaluation account and balance
sheet.
• explain the effect of change in profit sharing
ratio on admission of a new partner.
• develop the understanding and skill of
adjustment of capital accounts and
preparation of capital, current account and
balance shee 1 8:00 PM Rishabh Tyagi Sir
3. Admission of a partner MCQ 2 Saturday, 23 November 2024 8:00 PM Rishabh Tyagi Sir
Retirement and death of a partner: effect of
retirement / death of a partner on change in
profit sharing ratio, treatment of goodwill (as
per AS 26), treatment for revaluation of
assets and reassessment of liabilities,
adjustment of accumulated profits, losses
and reserves, adjustment of capital accounts
Saturday, 30 November 2024
and preparation of capital, current account
and balance sheet. Preparation of loan
account of the retiring partner.
• Calculation of deceased partner’s share of
profit till the date of death. Preparation of
deceased partner’s capital account and his
executor’s account 1 8:00 PM Rishabh Tyagi Sir
4. Retirement and death of a partner MCQ 2 Saturday, 7 December 2024 8:00 PM Rishabh Tyagi Sir
Dissolution of a partnership firm: meaning
of dissolution of partnership and partnership
firm, types of dissolution of a firm. Settlement
of accounts - preparation of realization
Saturday, 14 December 2024
account, and other related accounts: capital
accounts of partners and cash/bank a/c
(excluding piecemeal distribution, sale to a
company and insolvency of partner(s)). 1 8:00 PM Rishabh Tyagi Sir
5. Dissolution of a partnership firm MCQ 2 Saturday, 21 December 2024 8:00 PM Rishabh Tyagi Sir
Accounting for Share Capital
• Features and types of companies.
• Share and share capital: nature and types.
After going through this Unit, the students will be
able to:
• state the meaning of share and share capital
• Accounting for share capital: issue and
allotment of equity and preferences shares.
Public subscription of shares - over
subscription and under subscription of Saturday, 28 December 2024
shares; issue at par and at premium, calls in
advance and arrears (excluding interest),
issue of shares for consideration other than
cash.
• Concept of Private Placement and Employee
Stock Option Plan (ESOP), Sweat Equity.
• Accounting treatment of forfeiture and reissue of shares.
• Disclosure of share capital in the Balance
Sheet of a compan 1 8:00 PM Rishabh Tyagi Sir
6. Accounting for Share Capital MCQ 2 Saturday, 4 January 2025 8:00 PM Rishabh Tyagi Sir
