SlideShare a Scribd company logo

Acc0805 death of a partner

•Download as PPTX, PDF•
•
CPT Success
CPT Success
Education
1 of 4
CPTSuccess Revision Notes – Fundamentals of Accounting Chapter 8. Partnership Unit 5: Death of a Partner
Chapter 8. Partnership Unit 5: Death of a Partner ,[object Object]
Joint life policy if shown in the balance sheet always appears at the surrender value i.e. the value expected to be realized on that date. © Revision Notes - Fundamentals of Accounting CPTSuccess www.cptsuccess.com
Chapter 8. Partnership Unit 5: Death of a Partner ,[object Object],© Revision Notes - Fundamentals of Accounting CPTSuccess www.cptsuccess.com

Recommended

Retirement or death of a partner
Retirement or death of a partnerRetirement or death of a partner
Retirement or death of a partnerVidya Bharti
 
Retirement of a partner
Retirement of a partnerRetirement of a partner
Retirement of a partnerShubham Ahirwar
 
Retirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali KrishnaRetirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali Krishnabala13128
 
RETIREMENT OF PARTNER
RETIREMENT OF PARTNERRETIREMENT OF PARTNER
RETIREMENT OF PARTNERNIKET PATEL
 
Quant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsQuant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsCPT Success
 
Quant03. Inequalities
Quant03. InequalitiesQuant03. Inequalities
Quant03. InequalitiesCPT Success
 
Quant02. Equations
Quant02. EquationsQuant02. Equations
Quant02. EquationsCPT Success
 
Quant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsQuant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsCPT Success
 

Recommended

Retirement or death of a partner
Retirement or death of a partnerRetirement or death of a partner
Retirement or death of a partnerVidya Bharti
 
Retirement of a partner
Retirement of a partnerRetirement of a partner
Retirement of a partnerShubham Ahirwar
 
Retirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali KrishnaRetirement of a partner by N. Bala Murali Krishna
Retirement of a partner by N. Bala Murali Krishnabala13128
 
RETIREMENT OF PARTNER
RETIREMENT OF PARTNERRETIREMENT OF PARTNER
RETIREMENT OF PARTNERNIKET PATEL
 
Quant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsQuant04. Simple and Compound Interest Including Annuity – Applications
Quant04. Simple and Compound Interest Including Annuity – ApplicationsCPT Success
 
Quant03. Inequalities
Quant03. InequalitiesQuant03. Inequalities
Quant03. InequalitiesCPT Success
 
Quant02. Equations
Quant02. EquationsQuant02. Equations
Quant02. EquationsCPT Success
 
Quant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsQuant01. Ratio & Proportion, Indices, Logarithms
Quant01. Ratio & Proportion, Indices, LogarithmsCPT Success
 
Acc0400 Inventories
Acc0400 InventoriesAcc0400 Inventories
Acc0400 InventoriesCPT Success
 
Acc0205. Cashbook
Acc0205. CashbookAcc0205. Cashbook
Acc0205. CashbookCPT Success
 
Acc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineAcc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineCPT Success
 
Acc0104. Accounting Policies
Acc0104. Accounting PoliciesAcc0104. Accounting Policies
Acc0104. Accounting PoliciesCPT Success
 
Acc0103. Accounting Standards
Acc0103. Accounting StandardsAcc0103. Accounting Standards
Acc0103. Accounting StandardsCPT Success
 
Acc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesAcc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesCPT Success
 
Acc0904 issue of debentures
Acc0904 issue of debenturesAcc0904 issue of debentures
Acc0904 issue of debenturesCPT Success
 
Acc0903 redemption of preference shares
Acc0903 redemption of preference sharesAcc0903 redemption of preference shares
Acc0903 redemption of preference sharesCPT Success
 
Acc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesAcc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesCPT Success
 
Acc0901 introduction to company accounts
Acc0901 introduction to company accountsAcc0901 introduction to company accounts
Acc0901 introduction to company accountsCPT Success
 
Acc0804 retirement of a partner
Acc0804 retirement of a partnerAcc0804 retirement of a partner
Acc0804 retirement of a partnerCPT Success
 
Acc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesAcc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesCPT Success
 
Acc0702 joint ventures
Acc0702 joint venturesAcc0702 joint ventures
Acc0702 joint venturesCPT Success
 
Acc0701. Consignment
Acc0701. ConsignmentAcc0701. Consignment
Acc0701. ConsignmentCPT Success
 
Acc0500 depreciation accounting
Acc0500 depreciation accountingAcc0500 depreciation accounting
Acc0500 depreciation accountingCPT Success
 
Acc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingAcc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingCPT Success
 
Judging the Relevance and worth of ideas part 2.pptx
Judging the Relevance and worth of ideas part 2.pptxJudging the Relevance and worth of ideas part 2.pptx
Judging the Relevance and worth of ideas part 2.pptxSherlyMaeNeri
 
Raw materials used in Herbal Cosmetics.pptx
Raw materials used in Herbal Cosmetics.pptxRaw materials used in Herbal Cosmetics.pptx
Raw materials used in Herbal Cosmetics.pptxAshokrao Mane college of Pharmacy Peth-Vadgaon
 
YOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptx
YOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptxYOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptx
YOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptxConquiztadors- the Quiz Society of Sri Venkateswara College
 
LEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptx
LEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptxLEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptx
LEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptxConquiztadors- the Quiz Society of Sri Venkateswara College
 
Q4 English4 Week3 PPT Melcnmg-based.pptx
Q4 English4 Week3 PPT Melcnmg-based.pptxQ4 English4 Week3 PPT Melcnmg-based.pptx
Q4 English4 Week3 PPT Melcnmg-based.pptxnelietumpap1
 
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATIONTHEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATIONHumphrey A Beña
 

More Related Content

More from CPT Success

Acc0400 Inventories
Acc0400 InventoriesAcc0400 Inventories
Acc0400 InventoriesCPT Success
 
Acc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineAcc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineCPT Success
 
Acc0104. Accounting Policies
Acc0104. Accounting PoliciesAcc0104. Accounting Policies
Acc0104. Accounting PoliciesCPT Success
 
Acc0103. Accounting Standards
Acc0103. Accounting StandardsAcc0103. Accounting Standards
Acc0103. Accounting StandardsCPT Success
 
Acc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesAcc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesCPT Success
 
Acc0904 issue of debentures
Acc0904 issue of debenturesAcc0904 issue of debentures
Acc0904 issue of debenturesCPT Success
 
Acc0903 redemption of preference shares
Acc0903 redemption of preference sharesAcc0903 redemption of preference shares
Acc0903 redemption of preference sharesCPT Success
 
Acc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesAcc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesCPT Success
 
Acc0901 introduction to company accounts
Acc0901 introduction to company accountsAcc0901 introduction to company accounts
Acc0901 introduction to company accountsCPT Success
 
Acc0804 retirement of a partner
Acc0804 retirement of a partnerAcc0804 retirement of a partner
Acc0804 retirement of a partnerCPT Success
 
Acc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesAcc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesCPT Success
 
Acc0702 joint ventures
Acc0702 joint venturesAcc0702 joint ventures
Acc0702 joint venturesCPT Success
 
Acc0701. Consignment
Acc0701. ConsignmentAcc0701. Consignment
Acc0701. ConsignmentCPT Success
 
Acc0500 depreciation accounting
Acc0500 depreciation accountingAcc0500 depreciation accounting
Acc0500 depreciation accountingCPT Success
 
Acc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingAcc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingCPT Success
 

More from CPT Success (16)

Acc0400 Inventories
Acc0400 InventoriesAcc0400 Inventories
Acc0400 Inventories
 
Acc0205. Cashbook
Acc0205. CashbookAcc0205. Cashbook
Acc0205. Cashbook
 
Acc0105 accounting measurement discipline
Acc0105 accounting measurement disciplineAcc0105 accounting measurement discipline
Acc0105 accounting measurement discipline
 
Acc0104. Accounting Policies
Acc0104. Accounting PoliciesAcc0104. Accounting Policies
Acc0104. Accounting Policies
 
Acc0103. Accounting Standards
Acc0103. Accounting StandardsAcc0103. Accounting Standards
Acc0103. Accounting Standards
 
Acc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & PrinciplesAcc0102. Accounting Concepts & Principles
Acc0102. Accounting Concepts & Principles
 
Acc0904 issue of debentures
Acc0904 issue of debenturesAcc0904 issue of debentures
Acc0904 issue of debentures
 
Acc0903 redemption of preference shares
Acc0903 redemption of preference sharesAcc0903 redemption of preference shares
Acc0903 redemption of preference shares
 
Acc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of sharesAcc0902 issue, forfeiture and reissue of shares
Acc0902 issue, forfeiture and reissue of shares
 
Acc0901 introduction to company accounts
Acc0901 introduction to company accountsAcc0901 introduction to company accounts
Acc0901 introduction to company accounts
 
Acc0804 retirement of a partner
Acc0804 retirement of a partnerAcc0804 retirement of a partner
Acc0804 retirement of a partner
 
Acc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notesAcc0703 bills of exchange & promissory notes
Acc0703 bills of exchange & promissory notes
 
Acc0702 joint ventures
Acc0702 joint venturesAcc0702 joint ventures
Acc0702 joint ventures
 
Acc0701. Consignment
Acc0701. ConsignmentAcc0701. Consignment
Acc0701. Consignment
 
Acc0500 depreciation accounting
Acc0500 depreciation accountingAcc0500 depreciation accounting
Acc0500 depreciation accounting
 
Acc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of AccountingAcc0101. Meaning and Scope of Accounting
Acc0101. Meaning and Scope of Accounting
 

Recently uploaded

Judging the Relevance and worth of ideas part 2.pptx
Judging the Relevance and worth of ideas part 2.pptxJudging the Relevance and worth of ideas part 2.pptx
Judging the Relevance and worth of ideas part 2.pptxSherlyMaeNeri
 
Q4 English4 Week3 PPT Melcnmg-based.pptx
Q4 English4 Week3 PPT Melcnmg-based.pptxQ4 English4 Week3 PPT Melcnmg-based.pptx
Q4 English4 Week3 PPT Melcnmg-based.pptxnelietumpap1
 
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATIONTHEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATIONHumphrey A Beña
 
Karra SKD Conference Presentation Revised.pptx
Karra SKD Conference Presentation Revised.pptxKarra SKD Conference Presentation Revised.pptx
Karra SKD Conference Presentation Revised.pptxAshokKarra1
 
Gas measurement O2,Co2,& ph) 04/2024.pptx
Gas measurement O2,Co2,& ph) 04/2024.pptxGas measurement O2,Co2,& ph) 04/2024.pptx
Gas measurement O2,Co2,& ph) 04/2024.pptxDr.Ibrahim Hassaan
 
Roles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in PharmacovigilanceRoles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in PharmacovigilanceSamikshaHamane
 
ENGLISH6-Q4-W3.pptxqurter our high choom
ENGLISH6-Q4-W3.pptxqurter our high choomENGLISH6-Q4-W3.pptxqurter our high choom
ENGLISH6-Q4-W3.pptxqurter our high choomnelietumpap1
 
Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17
Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17
Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17Celine George
 
USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...
USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...
USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...Postal Advocate Inc.
 
call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️
call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️
call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️9953056974 Low Rate Call Girls In Saket, Delhi NCR
 
How to do quick user assign in kanban in Odoo 17 ERP
How to do quick user assign in kanban in Odoo 17 ERPHow to do quick user assign in kanban in Odoo 17 ERP
How to do quick user assign in kanban in Odoo 17 ERPCeline George
 
Like-prefer-love -hate+verb+ing & silent letters & citizenship text.pdf
Like-prefer-love -hate+verb+ing & silent letters & citizenship text.pdfLike-prefer-love -hate+verb+ing & silent letters & citizenship text.pdf
Like-prefer-love -hate+verb+ing & silent letters & citizenship text.pdfMr Bounab Samir
 
AMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdf
AMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdfAMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdf
AMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdfphamnguyenenglishnb
 
Full Stack Web Development Course for Beginners
Full Stack Web Development Course for BeginnersFull Stack Web Development Course for Beginners
Full Stack Web Development Course for BeginnersSabitha Banu
 
Difference Between Search & Browse Methods in Odoo 17
Difference Between Search & Browse Methods in Odoo 17Difference Between Search & Browse Methods in Odoo 17
Difference Between Search & Browse Methods in Odoo 17Celine George
 
Science 7 Quarter 4 Module 2: Natural Resources.pptx
Science 7 Quarter 4 Module 2: Natural Resources.pptxScience 7 Quarter 4 Module 2: Natural Resources.pptx
Science 7 Quarter 4 Module 2: Natural Resources.pptxMaryGraceBautista27
 

Recently uploaded (20)

Judging the Relevance and worth of ideas part 2.pptx
Judging the Relevance and worth of ideas part 2.pptxJudging the Relevance and worth of ideas part 2.pptx
Judging the Relevance and worth of ideas part 2.pptx
 
Raw materials used in Herbal Cosmetics.pptx
Raw materials used in Herbal Cosmetics.pptxRaw materials used in Herbal Cosmetics.pptx
Raw materials used in Herbal Cosmetics.pptx
 
YOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptx
YOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptxYOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptx
YOUVE GOT EMAIL_FINALS_EL_DORADO_2024.pptx
 
LEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptx
LEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptxLEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptx
LEFT_ON_C'N_ PRELIMS_EL_DORADO_2024.pptx
 
Q4 English4 Week3 PPT Melcnmg-based.pptx
Q4 English4 Week3 PPT Melcnmg-based.pptxQ4 English4 Week3 PPT Melcnmg-based.pptx
Q4 English4 Week3 PPT Melcnmg-based.pptx
 
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATIONTHEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
THEORIES OF ORGANIZATION-PUBLIC ADMINISTRATION
 
Karra SKD Conference Presentation Revised.pptx
Karra SKD Conference Presentation Revised.pptxKarra SKD Conference Presentation Revised.pptx
Karra SKD Conference Presentation Revised.pptx
 
Gas measurement O2,Co2,& ph) 04/2024.pptx
Gas measurement O2,Co2,& ph) 04/2024.pptxGas measurement O2,Co2,& ph) 04/2024.pptx
Gas measurement O2,Co2,& ph) 04/2024.pptx
 
Roles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in PharmacovigilanceRoles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in Pharmacovigilance
 
ENGLISH6-Q4-W3.pptxqurter our high choom
ENGLISH6-Q4-W3.pptxqurter our high choomENGLISH6-Q4-W3.pptxqurter our high choom
ENGLISH6-Q4-W3.pptxqurter our high choom
 
Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17
Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17
Incoming and Outgoing Shipments in 3 STEPS Using Odoo 17
 
USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...
USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...
USPS® Forced Meter Migration - How to Know if Your Postage Meter Will Soon be...
 
YOUVE_GOT_EMAIL_PRELIMS_EL_DORADO_2024.pptx
YOUVE_GOT_EMAIL_PRELIMS_EL_DORADO_2024.pptxYOUVE_GOT_EMAIL_PRELIMS_EL_DORADO_2024.pptx
YOUVE_GOT_EMAIL_PRELIMS_EL_DORADO_2024.pptx
 
call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️
call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️
call girls in Kamla Market (DELHI) 🔝 >༒9953330565🔝 genuine Escort Service 🔝✔️✔️
 
How to do quick user assign in kanban in Odoo 17 ERP
How to do quick user assign in kanban in Odoo 17 ERPHow to do quick user assign in kanban in Odoo 17 ERP
How to do quick user assign in kanban in Odoo 17 ERP
 
Like-prefer-love -hate+verb+ing & silent letters & citizenship text.pdf
Like-prefer-love -hate+verb+ing & silent letters & citizenship text.pdfLike-prefer-love -hate+verb+ing & silent letters & citizenship text.pdf
Like-prefer-love -hate+verb+ing & silent letters & citizenship text.pdf
 
AMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdf
AMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdfAMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdf
AMERICAN LANGUAGE HUB_Level2_Student'sBook_Answerkey.pdf
 
Full Stack Web Development Course for Beginners
Full Stack Web Development Course for BeginnersFull Stack Web Development Course for Beginners
Full Stack Web Development Course for Beginners
 
Difference Between Search & Browse Methods in Odoo 17
Difference Between Search & Browse Methods in Odoo 17Difference Between Search & Browse Methods in Odoo 17
Difference Between Search & Browse Methods in Odoo 17
 
Science 7 Quarter 4 Module 2: Natural Resources.pptx
Science 7 Quarter 4 Module 2: Natural Resources.pptxScience 7 Quarter 4 Module 2: Natural Resources.pptx
Science 7 Quarter 4 Module 2: Natural Resources.pptx
 

Acc0805 death of a partner

  • 1. CPTSuccess Revision Notes – Fundamentals of Accounting Chapter 8. Partnership Unit 5: Death of a Partner
  • 2.
  • 3. Joint life policy if shown in the balance sheet always appears at the surrender value i.e. the value expected to be realized on that date. © Revision Notes - Fundamentals of Accounting CPTSuccess www.cptsuccess.com
  • 4.