Dissolution of Partnership Firm –  CBSE Notes for Class 12 Accountancy

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1. Dissolution Dissolution means discontinuance of existing relationship among the partners. According to Indian Partnership Act, 1932, dissolution may be either of partnership or of a firm.
2. Dissolution of Partnership It changes the existing relationship between partners but the firm may continue its business as before.
3. Dissolution of Partnership Firm Dissolution of firm means dissolution of partnership among all the partners in the firm. In this case, business of the firm also comes to an end.
4. Modes of Dissolution of Partnership Firm
(i) Dissolution by mutual agreement (ii) Compulsory dissolution
(iii) Dissolution on the happening of an event (iv) Dissolution by notice
(v) Dissolution by court
5. Settlement of Accounts in Case of Dissolution of Firm
(i) Treatment of Losses
Losses shall be paid, first out of profits, then out of partner’s capital and lastly, by the partners individually in their profit sharing ratio, if necessary.
(ii) Application of Assets
(a) Payment to outsiders/creditors
(b) Loans and advances of partners
(c) Payment of capital of partners
(d) The balance shall be divided among the partners in their profit sharing ratio
6. Treatment of Firms Debt and Private Debts
Where both the debts of the firm and private debts of a partner co-exist.
The following rules, as stated in Section 49 of the Act, shall apply
(i) Firm’s property is applied first in payment of firm’s debts and if there is any surplus, then the share of each partner is applied in the payment of his private debts or paid to him.
(ii) Partner’s private property is applied first in payment of his private debts and the surplus (if any) in payment of firm’s debts if the firms liabilities exceed the firm’s assets.
7. Accounting Treatment on Dissolution of Firm
On dissolution, the books of the firm are closed. The process is completed by opening the following accounts:
(i) Realisation account (ii) Partners’ capital account
(iii) Partners’ loan account (iv) Cash/bank account
(i) Realisation Account
It is a nominal account prepared at the time of dissolution of partnership firm to show profit or loss on realisation of assets and payment of liabilities.

NOTE: (i) Goodwill appearing in the balance sheet is treated as any other asset. In case, question is silent about the realisation of goodwill, it is assumed the goodwill does not have any value and no amount is realised for it.
(ii) When an asset is transferred to realisation account, its corresponding reserve or provision appearing on the liabilities side of balance sheet is also transferred to realisation account.
(iii) In the absence of any information regarding realisation of assets (tangible or intangible) and settlement of any outside liabilities, it should be assumed that no amount has been realised from such assets and an amount equal to the book value of such liability has been paid off.
Format of Realisation Account

NOTE: All provisions created against any asset or liabilities/provision for doubtful debts, provision for depreciation should be transferred to realisation account on credit or debit side as the case may be and it should be noted that those assets or liabilities should appear in realisation account at gross value.
(ii) Partners’ Capital Account
Balance of partner’s capital and current account are recorded in this account. Any asset of the firm taken over by the partner is recorded on the debit side and liability taken over is recorded on the credit side. Undistributed profits and reserves are recorded on the credit side and undistributed losses or fictitious assets are recorded on the debit side. When capital accounts are maintained following fixed capital account method, partners have current accounts also. These current accounts may have credit or debit balance. Current accounts are closed by transferring them to concerned partner’s fixed capital accounts.
The entries are as follows
(a) In case of debit balance in a current accounts of a partner
Concerned Partners’ Capital A/c               Dr
To Concerned Partners’ Current A/c
(b) In case of credit balance in a current account of a partner
Concerned Partners’ Current A/c            Dr
To Concerned Partners’ Capital A/c
The balance of partner’s capital account are closed in the following manner
(a) For making final payment to a partner (In case of credit balance)
Partner’s Capital A/c                                 Dr
To Cash/Bank A/c
(b) When a partner is required to bring in cash (In case of a debit balance)
Cash/Bank A/c                                         Dr
To Partner’s Capital A/c
Format of Partner’s Capital Account

(iii) Partner’s Loan Account
Partner’s loan will be paid after all outside liabilities are paid Partner’s Loan A/c       Dr
To Cash/Bank A/c
(iv) Bank or Cash Account
It is a real account. On debit side, opening balance, amount realised through sale of assets and any amount paid in by the partners are shown. On the credit side, all the payments for liabilities, realisation expenses and final settlement made to partners are shown. In case both cash and bank balances appear in balance sheet, it is always better to open a single account. It is a self-balancing account.
Format of Cash/Bank Account

8. Preparation of Memorandum Balance Sheet for Ascertaining Sundry Assets
Memorandum balance sheet is prepared for calculating the missing figures of sundry assets. Sometimes, the total value of sundry assets is not given. However, the value realised from the assets is given, also the partners capitals and other liabilities are also given. In that case, sundry assets have to be ascertained by preparing the old balance sheet. The amount of capitals and other liabilities are added. The sum total is the total amount of assets.

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Reconstitution of a Partnership Firm — Retirement/Death of a Partner –  CBSE Notes for Class 12 Accountancy

Topic 1: Introduction and New Profit Sharing Ratio/Gaining Ratio
1. Meaning of Retirement Retirement of a partner means ceasing to be a partner of the firm.
The different ways by which a partner can retire from the firm are:
(i) With the consent of all the partners.
(ii) By giving notice in writing to all other partners of his intention to retire, in case of partnership at will.
(iii) In accordance with the terms of agreement between the partners.
2. Liability of a Partner
Liability of the Firm for the Acts before Retirement [Section 32(2)] A retiring partner remains liable for all the acts of the firm up to the date of his retirement. However, a retiring partner may be discharged from his liability by an agreement between himself, third party and the continuing partners.
Liability of the Firm for the Acts after Retirement [Section 32 (3)] A retiring partner also continues to be liable to third parties for the acts of the firm even after his retirement until a public notice of his retirement is given.
Various matters that need accounting adjustment at the time of retirement are:
(i) Determination of new profit sharing ratio
(ii) Determination of gaining ratio
(iii) Treatment of goodwill
(iv) Revaluation of assets and liabilities
(v) Adjustment of accumulated profits and losses
(vi) Adjustment of capital
(vii) Determination of the amount payable to the retiring partner
3. New Profit Sharing Ratio The ratio in which the continuing partners will share profits and losses is called new profit sharing ratio. It is the sum total of his old share and the ratio in which the outgoing partner’s share of profit is acquired.
New Ratio = Old Ratio + Gaining Ratio
4. Gaining Ratio The ratio in which the remaining i.e. continuing partners have acquired the share from the retiring partner is called gaining ratio.
Gaining Ratio = New Ratio – Old Ratio
5. Difference between Sacrificing Ratio and Gaining Ratio

Topic 2: Treatment of Goodwill and Revaluation of Assets and Re-assessment of Liabilities
1. Treatment of Goodwill
Goodwill is a compensation paid to an outgoing partner payable by remaining partners in their gaining ratio.
Adjustment for retiring partner’s share of goodwill will be made through the following journal entry
Gaining Partners’ Capital A/c Dr [Continuing partners] [in gaining ratio]
To .Sacrificing Partner’s Capital A/c [Retiring partner]
If goodwill already appears in the old balance sheet, then it is to be written-off in old ratio.
All Partners’ Capital/Current A/c Dr
To Goodwill A/c
2. Revaluation of Assets and Re-assessment of Liabilities
Revaluation of assets and re-assessment of liabilities are to be done in the same way as in the case of admission of a new partner.
3. Adjustment for reserves and accumulated profits/losses Adjustment for reserves and accumulated profits/losses are to be done in the same why as in the case of admission of a partner.
Topic 3: Settlement of Amount Due to Retiring Partner
1. Calculation of Amount Payable to Retiring/Deceased Partner The amount due to a retiring partner is ascertained by preparing retiring partner’s capital account, after taking into account the following
Items to be Credited
(i) Opening balance of capital and current account of retiring partner.
(ii) His share in the profit of revaluation account.
(iii) His share of reserve and accumulated profit.
(iv) His share of goodwill of the firm.
(v) His share of profit till the date of his retirement.
(vi) His salary and/or interest on capital due to the retiring partner till the date of his retirement.
Items to be Debited
(i) Drawings and interest thereon.
(ii) Share in the accumulated losses of past year/years.
(iii) Share in the loss of revaluation account.
2. Settlement of the Amount Due to the Retiring Partner The amount due to retiring partner is either paid off immediately or is transferred to his loan account. The retiring partner’s loan account will appear in the books of the new firm as a liability until it is paid off finally.
Journal Entries
The following journal entries are passed in this regard
(i) If the Amount is Immediately Paid off
Retiring Partner’s Capital A/c Dr
To Cash/ Bank A/c
(ii) In Case the Amount is Not Immediately Paid
(a) For amount due, transferred to retiring partner’s loan account
Retiring Partner’s Capital A/c Dr
To Retiring Partner’s Loan A/c
(b) On interest being provided
Interest on Loan A/c Dr
To Retiring Partner’s Loan A/c
(c) On payment of instalment with interest
Retiring Partner’s Loan A/c Dr
To Cash/Bank A/c
(iii) If Payment is Partly Paid in Cash and the Remaining Amount is to be Treated as Loan
Retiring Partner’s Capital A/c Dr
To Cash/Bank A/c To Retiring Partners’ Loan A/c
Topic 4: Adjustment of Capital
At the time of retirement of a partner, the remaining partners may decide to adjust their capital contributions in their profit sharing ratio.
The capitals of the continuing partners may be required to be adjusted in the following three cases:
Case I When the total capital of the new firm is given
The various steps involved in adjusting the capitals of the partners are given below:
Step 1 Calculate the adjusted old capitals of continuing partners (i.e. after all other adjustments).
Step 2 Calculate the new capitals of continuing partners.
Step 3 Calculate the surplus/deficit capital by comparing step 2 and 3.
Case II When the total capital of the new firm is not given
The various steps involved in adjusting the capitals of the partners are given below:
Step 1 Calculate the adjusted old capitals of continuing partners after all other adjustments.
Step 2 Calculate total capital of the new firm.
Step 3 Calculate the new capitals of continuing partners.
Step 4 Calculate the surplus/deficit capital by comparing step 2 and 3.
Case III When the outgoing partner is to be paid through cash brought by the continuing partners in such a way as to make their capitals proportionate to their new profit sharing ratio
Steps involved in adjusting the capitals of partners are given below:
Step 1 Calculate the adjusted old capitals of continuing partners after all other adjustments.
Step 2 Calculate total capital of the new firm.
Step 3 Calculate the new capital of continuing partners.
Step 4 Calculate the surplus/deficit by comparing step 2 and 3 above.
Topic 5: Death of a Partner
1. Death of A Partner The partnership comes to an end immediately, whenever a partner dies although the firm may continue with the remaining partners.
The deceased partner is entitled to get his share in the firm as per the provision of a partnership agreement. His share in the firm is calculated in the same manner as in the case of a retiring partner.
2. Accounting Treatment of Deceased Partners’ Share in Profits If a partner dies on any date after the date of the balance sheet, then his share of profit is calculated from the beginning of the year to the date of death on the basis of time or sales. When share of profit is calculated on the basis of time, it may be on the basis of previous year’s profit or average profit of past years.
On Time Basis
Profit from the date of last balance sheet to the date of death/retirement
Number of Days or Months From the Date of Last

On Sales Basis
Profit from the date of last balance sheet to the date of death/retirement

3. Ascertainment of the Amount Due to the Deceased Partner The deceased partner’s share is also calculated in the same manner as in the case of retiring partner. Amount due to a deceased partner shown by his capital account is transferred to his executors’ account by passing the following journal entry
Deceased Partner’s Capital A/c Dr
To Deceased Partner’s Executors A/c
4. Settlement of Deceased Partners’ Executor Account
(i) If Payment is Made in Full/Lumpsum
Deceased Partner’s Executor’s A/c Dr
To Cash/ Bank A/c
(ii) If Payment is Made in Instalment
(a) Deceased Partner’s Executor’s A/c Dr
To Deceased Partner’s Executor’s Loan A/c
(b) Interest A/c Dr
To Deceased Partner’s Executor’s Loan A/c, Interest is generally paid to deceased partner’s executor’s @ 6% per annum.
(c) Deceased Partner’s Executor’s Loan A/c Dr
5. Format of Deceased Partner’s Capital Account

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Accounting Ratios –  CBSE Notes for Class 12 Accountancy

Topic 1: Introduction
1. Ratio It is an arithmetical expression of relationship between two related or interdependent items.
2. Accounting Ratios It is a mathematical expression that shows the relationship between various items or groups of items shown in financial statements. When ratios are calculated on the basis of accounting information, they are called accounting ratios.
3. Ratio Analysis It is a technique which involves re-grouping of data by application of arithmetical relationship.
4. Objectives of Ratio Analysis
(i) To know the areas of an enterprise which need more attention.
(ii) To know about the potential areas which can be improved on.
(iii) Helpful in comparative analysis of the performance.
(iv) Helpful in budgeting and forecasting.
(v) To provide analysis of the liquidity, solvency, activity and profitability of an enterprise.
(vi) To provide information useful for making estimates and preparing the plans for future.
5. Advantages of Ratio Analysis
(i) It is useful in analysis of financial statements.
(ii) Helps in simplifying accounting figures.
(iii) Useful in judging the operating efficiency of business.
(iv) Helps in identification of problem areas.
(v) Helpful in comparative analysis.
6. Limitations of Ratio Analysis
(i) Accounting ratios ignore qualitative factors.
(ii) Absence of universally accepted terminology.
(iii) Ratios are affected by window-dressing.
(iv) Effects of inherent limitations of accounting.
(v) Misleading results in the absence of absolute data.
(vi) Price level changes ignored.
(vii) Affected by personal bias and ability of the analyst.
Topic 2: Classification of Accounting Ratios
Classification of Accounting Ratios
In view of the requirements of various users, the accounting ratios may be classified as under
1. Liquidity Ratios Liquidity ratios measure the firm’s ability to fulfil its short-term financial obligations.
(i) Current ratio/Working capital ratio This ratio establishes relationship between current assets and current liabilities and is used to assess the short-term financial position of the business concern. Current ratio of 2:1 is considered to be ideal.

Items Included in Current Assets
(a) Current investments
(b) Inventories (Excluding loose tools, stores and spares)
(c) Trade receivables (bills receivable and sundry debtors less provision for doubtful debts)
(d) Cash and cash equivalents (cash in hand, cash at bank, cheques/drafts in hand)
(e) Short-term loans and advances
(f) Other current assets (prepaid expenses, interest receivable, etc.)
Items Included in Current Liabilities
(a) Short-term borrowings
(b) Trade payables (bills payable and sundry creditors)
(c) Other current liabilities (current maturities of long-term debts, interest, accrued but not due on borrowings, interest accrued and due on borrowings, outstanding expenses, unclaimed dividend, calls-in-advance, etc)
(d) Short-term provisions
(ii) Liquid ratio/Quick ratio/Acid test ratio This ratio establishes relationship between liquid assets and current liabilities and is used to measure the firm’s ability to pay the claims of creditors immediately. This ratio is a better indicator of liquidity and 1 : 1 is considered to be ideal.

Items Included in Liquid/Quick Assets
(i) Current investments.
(ii) Trade receivables (bill receivables, debtors less provisions for doubtful debts).
(iii) Cash and cash equivalents.
(iv) Short-term loans and advances.
(v) Other current assets except prepaid expenses.
Items excluded in liquid assets are inventories, prepaid expenses.
Items Included in Current Liabilities
(i) Short-term borrowings.
(ii) Trade payables (bills payable and sundry creditors).
(iii) Other short-term liabilities.
(iv) Short-term provisions.
2. Solvency Ratios Solvency ratios judge the long-term financial position of an enterprise i.e. whether business is able to pay its long-term liabilities or not.
(i) Debt to Equity ratio It establishes the relationship between long-term debt (external equities) and the equity (internal equities) i.e. shareholders’ funds. It is computed to ascertain soundness of the long-term financial position of the firm.
Generally, the ratio of 2 : 1 is considered as an ideal.

Items Included in Long-term Debts It includes long-term borrowings and long-term provisions.
Items Included in Equity or Shareholders’ Funds
Equity or Shareholders’ Funds = Equity Share Capital + Preference Share Capital+ Reserves and Surplus
or
*Non-current Asset (Tangible assets + Intangible assets + Non-current trade investments + Long-term loans and advances) + Working Capital – Non-current Liabilities (Long-term borrowings + Long-term provisions)
Working Capital = Current Assets – Current Liabilities
(ii) Proprietary ratio It establishes the relationship between proprietors’ funds and total assets.

Proprietors’ Funds or Shareholders’ Funds
Liabilities Approach Share Capital + Reserves and Surplus
or
Assets Approach
*Non-current Assets (Tangible assets + Intangible assets + Non-current trade
investments + Long-term loans and advances) + Working Capital – Non-current Liabilities (Long-term borrowings + Long-term provisions)
Total Assets Total assets include
» Non-current Assets [Fixed assets (Tangible and intangible assets) + Non-current Investments + Long-term Loans and Advances
» Current Assets [Current investments + Inventories (including spare parts and loose tools) + Trade Receivables + Cash and Cash Equivalents + Short-term Loans and Advances + Other Current Assets]
(iii) Total assets to debt ratio It establishes a relationship between total assets and total long-term debts.

Items Included in Total Assets
Total Assets It includes
»Non-current Assets [Fixed assets (Tangible and intangible assets) + Non-current Investments + Long-term Loans and Advances
»Current Assets [Current investments + Inventories (including spare parts and loose tools) + Trade Receivables + Cash and Cash Equivalents + Short-term Loans and Advances + Other Current Assets]
Items Included in Long-term Debts
(a) Long-term borrowings
(b) Long-term provisions
(iv) Interest coverage ratio This ratio expresses the relationship between net profit before interest and tax and interest payable on long-term debts. The ideal coverage ratio is 6 to 7 times.

3. Turnover or Performance or Activity Ratios These ratios measure how efficiently a company is using its assets to generate sales.
(i) Stock turnover ratio or Inventory turnover ratio The ratio indicates the number of times the stock is turned in sales during the accounting period, i.e. it measures how fast the stock is moving through the firm and generating sales.

(ii) Trade Receivables or Debtors turnover ratio It indicates economy and efficiency in the collection of amount due from debtors.

(iii) Trade payables or Creditors turnover ratio It indicates the speed with which the amount is being paid to creditors. The higher the ratio, the better it is.

In the absence of opening creditors and bills payable, closing creditors and bills payable can be used in the above formula. Also, if credit purchases are not given, then all purchases are deemed to be on credit.

(iv) Working capital turnover ratio This ratio shows the number of times the working capital has been rotated in generating sales.

4. Profitability Ratios These ratios measure the profitability of a business assessing the and helps in overall efficiency of the business.
(i) Gross profit ratio Gross profit ratio shows the relationship between the net sales gross profit to net sales (revenue from operations)

In case, statement of profit and loss is given, cost of revenue from operations i.e. cost of goods sold is computed by adding cost of materials consumed, purchases of stock-in-trade, changes in inventories of finished goods, work-in-progress and stock-in-trade and direct expenses.
(ii) Net profit ratio Net profit ratio shows the relationship between net profit and revenue from operations i.e. net sales. Net profit ratio is an indicator of overall operational efficiency of the business.

(iii) Operating ratio Operating ratio establishes the relationship between operating cost and revenue from operations i.e. net sales.

Cost of Goods Sold = Cost of Materials Consumed + Purchases of Stock-in-trade + Change in Inventories of Finished Goods, Work-in-progress and Stock in-trade + Direct Expenses
or
Revenue from Operations – Gross Profit.
Operating Expenses = Employees Benefits Expenses + Other Expenses (Other than non-operating expenses) + Depreciation and Amortisation Expenses
or
Office expenses, administrative expenses, selling and distribution expenses, employees benefit expenses, depreciation and amortisation expenses.
Alternatively operating cost may be calculated as follows:
Operating Cost = Cost of Materials Consumed + Purchases of Stock-in-trade + Change in Inventories of Finished Goods, Work-in-progress and Stock-in-trade + Employees Benefits Expenses + Other Expenses (Other than non-operating expenses)
(iv) Operating profit ratio Operating profit ratio establishes the relationship between the operating profit and i.e. (revenue from operations) net sales. Operating profit ratio is an indicator of operational efficiency of the business.

(v) Return on investment/Capital employed It establishes the relationship between net profit before interest, tax and preference dividend and capital employed (equity + debts).

Capital employed can be calculated from liabilities side approach and assets side approach as follows:
When Liabilities Approach is Followed It is computed by adding
(a) Shareholders’ funds (i.e. share capital, reserves and surplus).
(b) Non-current liabilities (i.e. long-term borrowings and long-term provisions).
When Assets Approach is Followed It is computed by adding
(i) Non-current assets, i.e.
(a) Fixed assets (tangible fixed assets, intangible fixed assets).
(b) Non-current trade investments.
(c) Long-term loans and advances.
(ii) Working capital, i.e. current assets – current liabilities.
NOTE Since,non-operating assets are excluded while determining capital employed, income from non-operating assets should also be excluded from profit.

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Cash Flow Statement –  CBSE Notes for Class 12 Accountancy

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1. Cash Flow Statement Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents.
The Revised Accounting Standard-3 has made it mandatory for all listed companies to prepare and present a cash flow statement along with other financial statements on annual basis.
2. Cash Flows Cash flows are inflows and outflows of cash and cash equivalent. It implies movement in and movement out of cash and cash equivalents. Receipt of cash from a non-cash item is termed as ‘cash inflow’, while cash payment in respect of such item is termed as ‘cash outflow’.
Cash Cash comprises of cash in hand and demand deposits with the bank.
Cash Equivalents Cash equivalents are ‘short-term highly liquid investments that are j readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value’.
3. Objectives of Cash Flow Statement
(i) Useful in short-term financial planning.
(ii) Useful inefficient cash management.
(iii) Helpful in formulation of business policies.
(iv) Assists in preparation of cash budget.
(v) Used for assessment of cash flow from various activities, viz operating, investing and financing activities.
4. Limitations of Cash Flow Statement
(i) Based on historical cost principle.
(ii) Based on secondary data.
(iii) Ignores non-cash transactions.
(iv) No adherence of basic accounting principles.
(v) Cash flow statement is not a substitute for income statement.
5. Classification of Business Activities Accounting Standard-3 (Revised) requires that the changes resulting in inflows and outflows of cash and cash equivalents will be classified into following three activities:
(i) Cash flow from operating activities.
(ii) Cash flow from investing activities.
(iii) Cash flow from financing activities.
6. Cash Flow from Operating Activities Operating activities are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities.

7. Cash Flow from Investing Activities As per AS-3, investing activities are the acquisition and disposal of the long-term assets and other investments, not included in cash equivalents.
Cash flow from investing activities are exhibited as follows:

8. Cash Flow from Financing Activities Financing activities are the activities which result in change in the size and composition of the owner’s capital (including preference share capital) and borrowings (including debentures) of the enterprise from other sources.
Cash flow arising from financing activities are exhibited as follows:

9. Format of Cash Flow Statement

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अपूर्व अनुभव  – CBSE Notes for Class 7 Hindi

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रक्त और हमारा शरीर – CBSE Notes for Class 7 Hindi

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दादी माँ – CBSE Notes for Class 7 Hindi

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Summary Of Dadi Maa In Hindi Class 7

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हिमालय की बेटियां – CBSE Notes for Class 7 Hindi

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पापा खो गए – CBSE Notes for Class 7 Hindi

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मीठाईवाला – CBSE Notes for Class 7 Hindi

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कठपुतली – CBSE Notes for Class 7 Hindi

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शाम एक किशान – CBSE Notes for Class 7 Hindi

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हम पंछी उन्मुक्त गगन के – CBSE Notes for Class 7 Hindi

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Hum Panchi Unmukt Gagan Ke Summary

Class 7 Hindi Ch 1 Summary

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चिड़िया की बच्ची – CBSE Notes for Class 7 Hindi

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रहीम की दोहे – CBSE Notes for Class 7 Hindi

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एक तिनका  – CBSE Notes for Class 7 Hindi

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आश्रम का अनुमानित व्यय – CBSE Notes for Class 7 Hindi

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नीलकंठ – CBSE Notes for Class 7 Hindi

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वीर कुवर सिंह – CBSE Notes for Class 7 Hindi

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भोर और बरखा – CBSE Notes for Class 7 Hindi

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