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Module 4 Partnership Accounts · Paper 6 Financial Accounting | CA CMA CS Hub

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Intermediate
Financial Accounting
Partnership Accounts

Module 4D: Partnership Accounts

Module 4 Partnership Accounts

Paper 6 Financial Accounting · CMA · Intermediate · Entry 15 of 30

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Module 4 of 30 syllabus entries

Full Paper 6 syllabus

What's in Module 4 Partnership Accounts

Admission of PartnerAdmission of Partner
Retirement of PartnerRetirement of Partner
Death of PartnerDeath of Partner
Treatment of Joint Life PolicyTreatment of Joint Life Policy
Dissolution of Partnership Firms Including Piecemeal DistributionDissolution of Partnership Firms Including Piecemeal Distribution

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PreviousPreparation of Financial Statements from Incomplete Records NextAdmission of Partner

All 30 entries in Paper 6

A: Accounting Fundamentals

Accounting Fundamentals8 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

CA CMA CS Hub does not republish institute material. Every entry links to what the institute itself publishes. All Intermediate subjects.

Amalgamation of Partnership FirmsAmalgamation of Partnership Firms

Conversion of Partnership Firm into a Company and Sale of Partnership Firm to a CompanyConversion of Partnership Firm into a Company and Sale of Partnership Firm to a Company

Accounting of Limited Liability PartnershipAccounting of Limited Liability Partnership

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4

Accounting Cycle – Charts of Accounts and Codification Structure, Analysis of Transaction – Accounting Equation, Double Entry System, Books of Original Entry, Subsidiary Books and Finalisation of Accounts

5Journal (Day Books and Journal Proper - Opening Entries, Transfer Entries, Closing Entries, Adjustment entries, Rectification entries), Ledger

6Cash Book, Bank Book, Bank Reconciliation Statement

7Trial Balance (Preparation and Scrutiny)

8Adjustments and Rectifications

B: Accounting for Special Transactions

Bills of Exchange, Consignment, Joint Venture

C: Preparation of Financial Statements

Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records3 chapters

D: Partnership Accounts

Partnership AccountsYou are here8 chapters

E: Lease, Branch and Departmental Accounts etc.

Lease Accounting
Branch (including Foreign Branch) and Departmental Accounts
Insurance Claim for Loss of Stock and Loss of Profit
Hire Purchase and Installment Sale Transactions

F: Accounting Standards

Accounting Standards2 chapters
- Introduction to Accounting Standards
- Specified Accounting Standards with Comparative Provisions under Ind AS