CA Foundation | Accounting | Ch 10 Unit 6 | Partnership- Dissolution | L 2 | Sept 26 | NA

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Timestamps
[00:00] - Introduction & Class Warm-Up
[26:18] - Class Start: Discussion on Insolvency of a Partner
[27:14] - Continuation of Question 2 (Dissolution when a Partner becomes Insolvent)
[27:50] - Explanation of Garner vs. Murray Rule & Deficiency Capital
[33:35] - Settlement of Solvent Partners' Capital & Final Cash Account Tally
[40:02] - Concept Clarification: Closing Current Accounts during Dissolution
[43:21] - Illustration 3: Accounting when All Partners are Insolvent
[47:43] - Special Accounting Treatment: When All Partners become Insolvent
[52:34] - Why Liabilities are NOT Transferred to Realization Account in All-Insolvent Case
[01:05:20] - Preparing & Balancing the Deficiency Account
[01:12:02] - Illustration 4 Briefing: Dissolution with Single Partner Insolvency
[01:17:26] - Homework Assignment & Session Wrap-Up

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Видео CA Foundation | Accounting | Ch 10 Unit 6 | Partnership- Dissolution | L 2 | Sept 26 | NA канала CA Foundation Unique Academy For Commerce