CA Foundation | Accounting | Ch 10 Unit 6 | Partnership- Dissolution | L 1 | Sept 26 | NA

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Timestamps
[00:44] – Class Setup & Audio Check
[01:25] – Concept of Average Capital & Capital Employed
[02:55] – Partnership Accounting: Discussion on Illustration 5
[03:46] – Balance Sheet & Problem Data Analysis
[06:23] – Calculation of Goodwill & Average Net Profit
[06:44] – Adjusting Interest on Capital in Goodwill Profit
[07:00] – Identifying Preceding Financial Years for Profit Calculation
[15:00] – Revaluation & Partner Death Accounting Adjustments
[30:00] – Settlement of Deceased Partner's Executive Account
[45:00] – Introduction to Unit 6: Dissolution of Partnership Firm
[01:00:00] – Modes of Dissolution & Legal Framework
[01:15:00] – Realization Account Preparation & Asset Realization Concepts
[01:30:00] – Treatment of Unrecorded Assets & Liabilities on Dissolution
[01:58:12] – Insolvency of a Partner & Deficiencies Adjustment
[01:58:54] – Introduction to Garner vs. Murray Rule & Capital Ratio Application

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