Partnership Accounting detail TNDTE Diploma syllabus for Modern Office Practice (MOP), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38142), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.
For all other office practice 4th sem syllabus for diploma m scheme tndte you can visit Office Practice 4th Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for partnership accounting is as follows.
Rationale:
This subject Partnership Accounting includes various accounting situations in the partnership based business organizations, which accommodates to the needs of the partnership accounting.
Objectives:
- To understand the basic elements of Partnership Accounts in life cycle of a partnership concerns.
- It helps the students to understand the nature and accounting system of Joint ventures.
Detailed Content:
Unit I
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Unit II
Admission:
Introduction – Calculation of sacrificing ratio – Meaning of Goodwill -Methods of valuation of Goodwill – Methods of treatment of Goodwill -Revaluation of assets and liabilities – Adjustment of reserves and other accumulated profits – Adjustment of capitals. (Simple problems only).
Unit III
Retirement & Death Of Partner:
Retirement of partner – Introduction – Gaining ratio – Treatment of Goodwill – Revaluation of assets and liabilities – Adjustment of reserves and other accumulated profits – Capital account of Retiring partner – Death of a partner – Introduction – Ascertainment of Deceased partner’s capital balance -Accounting treatment – Comprehensive problems.
Unit IV
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Unit V
Joint Venture:
Meaning – Features – Joint Venture Vs. Partnership – Different accounting methods for Joint Venture – Problems from When separate set of books kept. (Simple Problems only).
Reference Books:
- Advanced Accounting – S. P. Jain & K. L. Narang – Kalyani Publishers, New Delhi
- Financial Accounting – T. S. Reddy & A. Murthy – Margham Publications, Chennai.
Partnership Accounting Model Question Paper
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For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 4th Sem syllabus for M scheme.
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