Commerce Cabin @commercecabin Channel on Telegram

Commerce Cabin

12 May, 06:30

CBSE 12th result is out🔥🔥

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Commerce Cabin

10 May, 07:14

Explanation video for Business Studies Class 12.....SOON

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Commerce Cabin

10 May, 07:13

Channel photo updated

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Commerce Cabin

30 Mar, 20:56

LASTT...REVISION OF IMPORTANT CONCEPTS..

Appropriation wale questions m profit sufficient h ya ni dekhlena.
Issue of share wale questions m Prorata wale call in arrears ka calculation krna mt bhulna
Admission m jab partners capital banoge toh asset k baad liability dekhna or fir adjustment ache se pdhna. Total capital nikalne k liye reciprocal ache se nikalna.
Ratio k calculation m LCM ache se krna.
Jab old cheje baatna ho toh old ratio m baatte h, or Self generated GOODWILL ka kaam sacrifice gaining ratio m hota h.
Kabhi kabhi Reserve and P and L continue krna chahte h partner baatna ni chahte us time pr, Reserve ka hisab Self generated GOODWILL ki tarh hota h, Sacrificing gaining ratio m.
Jab deceased partner ka profit dete h toh p and L suspense account Dr. hota h
Loan account ki timeline m
b/d saal ki starting m
C/d ending
Int. 31 March ko or Payment wale din
or P payment wale din
Mark krna.
loss on issue or discount on isssue ko writeoff krna mt bhulna.
Cash flow mai.
NPAT se NPBT me aane k liye
T
I
P
P
E ye sab plus
or
R
E minus

NPBT se OP
m jaane k liye
D
I
A
L plus
D
I
G minus
OP se Cash Generated k liye
CL CA wale loss plus
CL CA wale profit minus

or last m Tax paid minus
Refund plus
insurance claim bhi plus.....
Proposed dividend Previous year ka lena.
jab bhi koi additional info ho toh account banana
Asset nature k account ki opening Dr m hoti h dhyan rakhna (Gopal) , or liability ki opposite.
operating activities m Provision for tax upr Current year ka plus krte h, or neeche tax paid m previous year ka minus krte h.
jab other than cash wala issue ho toh na pehle units of share ya debentures nikal Lena
PC/issue price krke.
QUICK ASSET OR current assets m sirf inventory or prepaid exp. ka fark hota h.
SHF ko equity bhi bolte h,
NCL ko debt
dono k jode ko CAPITAL EMPLOYED ya NET ASSET BHI bolte h.
Dissolution m.
saari liabilities (partner k loan) ko chodkr or Saarri asset (Cash bank) chodkr ye sab ZEROOOOOO hojata h.
Zero k badle m paisa dia toh loss -; Realisation Dr.
Zero k badle paisa mila toh gain. - Realisation Cr.
Partner ko jab bhi paisa dia jaaye toh uska Capital account credit hota h. bus loan ka paisa dete waqt ya kisi bahar wale ko paise dete waqt Bank credit krte h.
Jab koi partner se paise lene ho toh uske capital account se paise kaat liye jaate h.

Jab Valuation of Goodwill chapter m, AP ka Adjustment krte ho toh hum future ko best predict krna chahte h isliye
Past k
Abnormal loss plus or
Abnormal Gain Minus Hote h
sath hi saath
Future m possible koi loss given hi toh vo bhi minus hota h.

Capitalisation of AP se Goodwill nikalne k liye
CAP - CE krte h.
Dhyan rakhna Partnership k questions m Capital Employeed mtlab sirf malik ka paisa hota h, But
Company m SHF and NcL dono ko milake Capital Employedd bolte h.
Sweat equity shares vo shares hote h jo ki employees ya owner ko discount pr diye jaayein.

Jo bhi loss on issue hota h ya discount on issue hota h, vo pehlE SPR se recover kiya jata h. if SPR ni bachta toh Statement of PL m likhte h.
Thanks for reading.....Lots of love and Best wishes from Siddhant Nema and team commerce cabin.

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