Settlement of account at the time of dissolution (Section 48): 1st third party liability 2nd partners loan 3rd partners capital 4th Rest distribute among partners
Settlement of loan at the time of dissolution of firm (Section 48) Payments should be made in the following order 1. First priority is to make payments of 3rd parties (Outside liabilities) 2. Payments of partners loan. 3. Then partner's capital. 4. Rest of any distributed among the partners in their Profit Sharing Ratio.
Payment made at the time of dissolution 1 payment of third party(outside liability) 2 payment of partners loan 3 payment of partners capital 4 distribution of profit or lose
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Settlement of account at the time of dissolution ( Section 48 ) Payment should be in the following order:- 1. First priority to make payment to third parties ( Outside Liabilities ) 2. Then Partner's Loan 3. Then Partner's Capital 4. Rest if any distributed among partners in their PSR
Section 48 1.remuneration 2.outside liability(secured) 3.outside liability (unsecured) 4.partners loan 5.partners capital 6.remaining balance if any in psr
Order of payment 1st priority to third party 2nd to loan a/c 3rd to partners capital a/c 4th rest distribution among partners in their profit sharing ratio.
At the time of dissolution section -48 Payment should be made in the following orders Outside liabilities Payment loan Payment of capital If any rest then distribute among the partner in their profit sharing ratio At the time of dissolution section 48 Payment should be made by following order Outside liabilities Payment of loan Payment of capital If any rest then distribute to the partner in their profit sharing ratio.....
A and B are partners sharing profits in the ratio of 3:2. They admit C into partnership who acquires 1/5th of his share from A and 4/25 share from B. Calculate new profit share and sacrifice ratio. Sir please ye mene aapse pehle bhi pucha tha or ajj last time.
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Settlement of account at the time of dissolution (Section 48):
1st third party liability
2nd partners loan
3rd partners capital
4th Rest distribute among partners
Section 37 balance of outgoing partner is entitled to
1. Interest@6percent p. A
2.profit on unpaid balance
Any one outgoing partner can choose
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11:27 payments of outside Liabilities
Partners loan
Partners capital
If any distribute among Partners in the psr
realisation nature nominal
third party
partner loan
partner capital
then distribute in partner in theri profit sharing ratio
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Settlement of loan at the time of dissolution of firm (Section 48)
Payments should be made in the following order
1. First priority is to make payments of 3rd parties (Outside liabilities)
2. Payments of partners loan.
3. Then partner's capital.
4. Rest of any distributed among the partners in their Profit Sharing Ratio.
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Payment made at the time of dissolution
1 payment of third party(outside liability)
2 payment of partners loan
3 payment of partners capital
4 distribution of profit or lose
1.outside liabilities
2.partner's loans(if)
3.balance of partners capital
4.remining profit in psr
settlement of account
1. outside liability
2. partners loan
3. partners capital
4. remianing distributed amog partners
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11:25 realisation exp
Outside liability
Partner loan
Capital ac
Profit/ loss
Outside liability
Partners loan
Partners chapital
Remaining distribution of. Profile
Settlement of account at time dissolution
1 payment of liability
2 partners loan
3 distribution of profit and loss
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1. Outside liability
2. Partner loan
3. Partner capital.
4. Remaining profit distribution in psr
Pass hone ki technique
Paper 80 marks
20 marks mcq mai se Kam se Kam sb ke 10 ya usee jyada thik honge
10 marks ki theory mei se ik no bhi nahi ktna chaiye
Baki 50 no mei se 25-30 toh aa jayenge
Koi tension Mt Lena 🎉🎉❤❤
Section 49
Talks of firms debt and private debt
First priority - outside liability
Then partners loan
Then partners capital
Rest,if any ,will be distributed among the partners
Sir Ratio & Cash Flow mein koi Theory Hai ?
First priority to outside liabilities
Second to the partner loan
Third to the partner capital acc
Accounting section 48
Outside liability
Partner loan
Partner capital
Rest of the amount in the psr ratio if gain or loss
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Settlement of account at the time of dissolution ( Section 48 )
Payment should be in the following order:-
1. First priority to make payment to third parties ( Outside Liabilities )
2. Then Partner's Loan
3. Then Partner's Capital
4. Rest if any distributed among partners in their PSR
Order of payment during dissolution by section 48
And section 31 that ....??😅
Admission
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Not everything is covered here
1st outside liablity
Then partner loan
Then partner capital
Then profit
Section 31 of partnership act 1932 admission of new partner (needs approval of all existing partners)
Section 48
1.remuneration
2.outside liability(secured)
3.outside liability (unsecured)
4.partners loan
5.partners capital
6.remaining balance if any in psr
1st wrong. Correct is Realisation expenses
Sec 48
1 outside liability
2 partners loan
3 partners capital
4 rest in psr
Section 52(2) of comapnies act 2013 states the purpose for which securities premium reserve can be used.
First priority third party loan
Second patners loan
Third partners capital
According to section 48
First priority to make payment of third parties
Partner's loan
Partner's capital
Rest distributed in their psr
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Order of payment
1st priority to third party
2nd to loan a/c
3rd to partners capital a/c
4th rest distribution among partners in their profit sharing ratio.
Analysis of financial statement analysis -
1.Not free from bias
2.window dressing
3.ignores price level changes
4.historical analysis
5.Qualitative aspects are ignored
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1st priority payment to third parties
2nd partners loan
3rd partners capital
4th distributed in psr
sir exam me total kitne marks ki theory ayegi
firts priority to outsiders , second to partners loan , then partners capital ,rest distributed in PSR
Outside lia
Partner lia
Partner cap
Partner psr
At the time of dissolution section -48
Payment should be made in the following orders
Outside liabilities
Payment loan
Payment of capital
If any rest then distribute among the partner in their profit sharing ratio
At the time of dissolution section 48
Payment should be made by following order
Outside liabilities
Payment of loan
Payment of capital
If any rest then distribute to the partner in their profit sharing ratio.....
Section 48
Settlement of accounts at the time
of dissolution
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A and B are partners sharing profits in the ratio of 3:2. They admit C into partnership who acquires 1/5th of his share from A and 4/25 share from B. Calculate new profit share and sacrifice ratio. Sir please ye mene aapse pehle bhi pucha tha or ajj last time.
21/25
B
Answer - new ratio 12:6:7
A - 3/25 sacrifice B- 4/25 sacrifice C - 7/25 gain easy toh hai bhai
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1. outside liability
2. loan
3. capital
4. partner
1st priority -3rd party
2nd-partner loan
3rd -partner capital
Rest among partners in psr❤
Adu ka jadu jo like na kre vo paper main fail pakka
Outside liabilities
Then partners loan
Then partner capital
Rest if any distributed among the partners in their profit sharing ratio
3rd party ko dege
Partner loan
Partner capital
Rest distribution to all partners in NPSR
Thankyou Sir for your efforts 🙂😊❤️
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Third party payment ( outside liab)
Then partners loan
Then partners capital
remaining in psr
1st priority outsider liabilities
2nd priority partners loan then patner capital 🎉
Third party
Partner loan
Partner capital
Profit sharing ratio
first priority to make payments to third parties
thenn partners loan
then partners capital
rest remaining in profit sharing ratio
Third party
Loan
Capital
Rest distributed among partners
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Section 39 defines dissolution of partnership firm
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Min 2 maximum 50
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27:07 minimum percentage 5 h ki 25 face value of application
third parties
partners loan
partners capital
rest among partners in psr
sir please check on a bit on the camera angle it was a bit tilted
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payment should be made to the-
first third party loan
then partners loan
then partners capital
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14:00
Section 48 third parth partnersbloan and partners chapi
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