{"id":15744,"date":"2025-06-17T14:54:52","date_gmt":"2025-06-17T14:54:52","guid":{"rendered":"https:\/\/zedex.co.in\/vipulp\/?post_type=product&p=15744"},"modified":"2025-06-17T14:55:00","modified_gmt":"2025-06-17T14:55:00","slug":"special-accounting-areas-fa-iii","status":"publish","type":"product","link":"https:\/\/zedex.co.in\/vipulp\/product\/special-accounting-areas-fa-iii\/","title":{"rendered":"Special Accounting Areas (FA – III)"},"content":{"rendered":"

SYLLABUS<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
No.<\/strong><\/td>\nModules \/ Units<\/strong><\/td>\n<\/tr>\n
1<\/td>\nPartnership Final Accounts based on Adjustment of Admission or Retirement \/ Death of a Partner during the Year:<\/strong><\/td>\n<\/tr>\n
 <\/td>\nSimple Final Accounts questions to demonstrate the effect on Final Accounts when a partner is admitted during the year or when Partner Retires \/ Dies during the year.<\/p>\n

Allocation of gross profit prior to and after admission \/ retirement \/ death when stock on the date of admission \/ retirement is not given and apportionment of other expenses based on time \/ Sales\/other given basis<\/p>\n

Ascertainment of gross profit prior to and after admission\/retirement \/ death when stock on the date of admission \/ retirement is given and apportionment of other expenses based on time \/ Sales \/ other given basis<\/p>\n

Excluding Questions where admission \/ retirement \/ death takes place in the same year<\/td>\n<\/tr>\n

2<\/td>\nPiecemeal Distribution of\u00a0 Cash :<\/strong><\/td>\n<\/tr>\n
 <\/td>\nExcess Capital Method only<\/p>\n

Asset taken over by a partner<\/p>\n

Treatment of past profits or past losses in the Balance sheet<\/p>\n

Contingent liabilities \/ Realization expenses\/amount kept aside for expenses and adjustment of actual<\/p>\n

Treatment of\u00a0 secured liabilities<\/td>\n<\/tr>\n

 <\/td>\nTreatment of preferential liabilities like Govt. dues \/ labour dues etc<\/p>\n

Excluding: Insolvency of partner and\u00a0 Maximum Loss Method<\/td>\n<\/tr>\n

3<\/td>\nAmalgamation of Firms:<\/strong><\/td>\n<\/tr>\n
 <\/td>\nRealization method only<\/p>\n

Calculation of purchase consideration<\/p>\n

Journal\/ledger accounts of old firms<\/p>\n

Preparing Balance sheet of new firm<\/p>\n

Adjustment of goodwill in the new firm<\/p>\n

Realignment of capitals in the new firm by current accounts \/ cash or a combination thereof<\/p>\n

Excluding: Common transactions between the amalgamating firms<\/td>\n<\/tr>\n

4<\/td>\nConversion \/ Sale of a Partnership Firm into a Ltd. Company:<\/strong><\/td>\n<\/tr>\n
 <\/td>\nRealisation method only<\/p>\n

Calculation of New Purchase consideration, Journal \/ Ledger Accounts of old firms.<\/p>\n

Preparing Balance sheet of new company<\/td>\n<\/tr>\n

5<\/td>\nAccounting of Transactions of Foreign Currency:<\/strong><\/td>\n<\/tr>\n
 <\/td>\nIn relation to Purchase and Sale of Goods, Services and Assets and Loan and Credit Transactions.<\/p>\n

Computation and Treatment of Exchange Rate Differences.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

SYBAF — SEMESTER – III<\/h3>\n

Author: H. V. Kishnadwala<\/h2>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0H. A. Wandrekar<\/h2>\n","protected":false},"featured_media":14888,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[1045,1058,1056,1057],"product_tag":[],"class_list":{"0":"post-15744","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-baf","7":"product_cat-elective-semester-iii-s-y-baf","8":"product_cat-s-y-baf","9":"product_cat-semester-iii-s-y-baf","11":"first","12":"instock","13":"shipping-taxable","14":"purchasable","15":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product\/15744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/comments?post=15744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media\/14888"}],"wp:attachment":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media?parent=15744"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_brand?post=15744"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_cat?post=15744"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_tag?post=15744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}