Welcoem to posts!!
in the future - u will be able to do some more stuff here,,,!! like pat catgirl- i mean um yeah... for now u can only see others's posts :c
LASTT...REVISION OF IMPORTANT CONCEPTS..
Appropriation wale questions m profit sufficient h ya ni dekhlena.
Issue of share wale questions m Prorata wale call in arrears ka calculation krna mt bhulna
Admission m jab partners capital banoge toh asset k baad liability dekhna or fir adjustment ache se pdhna. Total capital nikalne k liye reciprocal ache se nikalna.
Ratio k calculation m LCM ache se krna.
Jab old cheje baatna ho toh old ratio m baatte h, or Self generated GOODWILL ka kaam sacrifice gaining ratio m hota h.
Kabhi kabhi Reserve and P and L continue krna chahte h partner baatna ni chahte us time pr, Reserve ka hisab Self generated GOODWILL ki tarh hota h, Sacrificing gaining ratio m.
Jab deceased partner ka profit dete h toh p and L suspense account Dr. hota h
Loan account ki timeline m
b/d saal ki starting m
C/d ending
Int. 31 March ko or Payment wale din
or P payment wale din
Mark krna.
loss on issue or discount on isssue ko writeoff krna mt bhulna.
Cash flow mai.
NPAT se NPBT me aane k liye
T
I
P
P
E ye sab plus
or
R
E minus
NPBT se OP
m jaane k liye
D
I
A
L plus
D
I
G minus
OP se Cash Generated k liye
CL CA wale loss plus
CL CA wale profit minus
or last m Tax paid minus
Refund plus
insurance claim bhi plus.....
Proposed dividend Previous year ka lena.
jab bhi koi additional info ho toh account banana
Asset nature k account ki opening Dr m hoti h dhyan rakhna (Gopal) , or liability ki opposite.
operating activities m Provision for tax upr Current year ka plus krte h, or neeche tax paid m previous year ka minus krte h.
jab other than cash wala issue ho toh na pehle units of share ya debentures nikal Lena
PC/issue price krke.
QUICK ASSET OR current assets m sirf inventory or prepaid exp. ka fark hota h.
SHF ko equity bhi bolte h,
NCL ko debt
dono k jode ko CAPITAL EMPLOYED ya NET ASSET BHI bolte h.
Dissolution m.
saari liabilities (partner k loan) ko chodkr or Saarri asset (Cash bank) chodkr ye sab ZEROOOOOO hojata h.
Zero k badle m paisa dia toh loss -; Realisation Dr.
Zero k badle paisa mila toh gain. - Realisation Cr.
Partner ko jab bhi paisa dia jaaye toh uska Capital account credit hota h. bus loan ka paisa dete waqt ya kisi bahar wale ko paise dete waqt Bank credit krte h.
Jab koi partner se paise lene ho toh uske capital account se paise kaat liye jaate h.
Jab Valuation of Goodwill chapter m, AP ka Adjustment krte ho toh hum future ko best predict krna chahte h isliye
Past k
Abnormal loss plus or
Abnormal Gain Minus Hote h
sath hi saath
Future m possible koi loss given hi toh vo bhi minus hota h.
Capitalisation of AP se Goodwill nikalne k liye
CAP - CE krte h.
Dhyan rakhna Partnership k questions m Capital Employeed mtlab sirf malik ka paisa hota h, But
Company m SHF and NcL dono ko milake Capital Employedd bolte h.
Sweat equity shares vo shares hote h jo ki employees ya owner ko discount pr diye jaayein.
Jo bhi loss on issue hota h ya discount on issue hota h, vo pehlE SPR se recover kiya jata h. if SPR ni bachta toh Statement of PL m likhte h.
Thanks for reading.....Lots of love and Best wishes from Siddhant Nema and team commerce cabin.
56 - 6
#DailyDose 🔥For #CUET 2022
Arrange the words in a meaningful logical order.
1. Weaving 2. Cotton 3. Cloth 4. Thread
37 - 3
#DailyDose 🔥For #CUET 2022
Join for More Quizzes - t.me/CommerceCabin
If 5× 3× 9= 395 and 9 ×7× 5= 759 , then 7× 6 ×4 = ?
17 - 0
#DailyDose 🔥 For #CUET 2022
Join for More Quizzes- t.me/CommerceCabin
What number will come in the blank in the following number series?
13, 14, 22, 31, ________, 120, 336
12 - 1
Join For Daily Cuet Quizzes🔥-
t.me/CommerceCabin
India does not Share its International Boundaries with
9 - 0
#DailyDose 🔥For #CUET 2022
In a certain code language ‘go to school’ = 125, 'study in school’ = 146 and ‘run to school’ = 135.
Which digit is used for ‘run’?
8 - 2
#DailyDose 🔥 For #CUET 2022
If ‘LINGER’ is ‘123456’ and ‘FORCE’ is ‘56789’ then ‘FIERCE’ will be
15 - 1
#DailyDose 🔥For #CUET 2022
If in a certain language, MACHINE is coded as LBBIHOD, then which word would be coded as SLTMFNB?
10 - 5
#DailyDose 🔥For #CUET 2022
Which letter will be the 3rd letter to the right of 19th letter from left in the English alphabet?
12 - 2
Hi i am Siddhant Nema more a story teller who love entertaining people & i Don't have my own love story or agendas to talk about So i used Accounts as a source to interact with people So Ab kuch log mujhe Accounts Class 11 & Class 12 ka Educator bolne lage hai, I worked 1.5 years with unacademy & 8 Months with vedantu, Then they kicked me out😂 because i was asking for more money, And 11th 12th padhate padhate itna bhavnao m behgaya ki ab CUET m mu marne ka mannn h😁 toh aagaya idhar apko naye nazare dikhane.
Deep down me : itna such bhi ni bolna tha!