At the end of this course the learner is expected to
UNIT - I
Branch Accounts - Dependent branches - Independent branch (foreign branches included).
UNIT - II
Consignment and Joint Venture – Meaning – Terms in Consignment and joint venture
UNIT - III
Departmental Accounts – Inter departmental transfer at cost price and invoice price – Hire purchase and Installment purchase.
UNIT - IV
Admission of a Partner - Retirement of a Partner - Death of a partner – Admission cum retirement.(Advanced Problems).
UNIT - V
Dissolution and Insolvency of a Partnership - Piecemeal distribution – Maximum Loss – Garner Vs Murray Case.
REFERENCES
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