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Amalgamation of Partnership Firms · Paper 6 Financial Accounting | CA CMA CS Hub

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Financial Accounting
Partnership Accounts
Amalgamation of Partnership Firms

6

Amalgamation of Partnership Firms

Paper 6 Financial Accounting · CMA · Intermediate · Entry 21 of 30

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Sits under Module 4 Partnership Accounts in the official syllabus

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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 →

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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 Accounts8 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