Book – T.S.
Grewal Edition Current (2024)(Exam-2025) Illustration : (100+54+113=267) and
Exercise : (120+48+22
=170)
PARTNERSHIP (36 Marks) Total Illustration : (100) and Exercise :120
1.FUNDAMENTAL OF PARTNERSHIP(48)
illustration: 11,12,15,16,19,20,21,27,28,31,32,44,45,48,49,50,51,52,53,54,57,59,65 (Total-23)
Exercise No: 17,28,32,37,38,39,41,44,47,50,51,52,54,56,57,61,62,63,65,72,81,83,84,85,88 (Total- 25)
2.Valuation of Goodwill (31)
Illustration : 4,5,6,7,9,12,13,14,15,17,18,19,20,21,22 (Total-15)
Exercise No : 5,6,7,8,13,14,15,18,22,25,26,29,30,31,32,34 (Total-16)
3.CHANGE IN PROFIT SHARING RATIO
Illustration : 5, 10,11,12,13,14,15 (06)
4.ADMISSION OF A NEW PARTNER (64)
Illustration : 3,4,5,6,7,9,10,20, 25,28,31,33,38,41,45,46,51,53,54,57,
Capital Adjustments: 63,65,68,69,70,71 (Total-26)
Exercise No : 1,2,4,5,8,9,12,14,16,17,18, 21,23,26,27,28,30,32,33,38,46,51,52,53,58,61,62,63,64,65,66,67,68,
Capital Adjustments : 69,70,71,72,73,74, 75,77,78 (Total-38)
5.RETIREMENT OF A PARTNER(30)
Illustration 2,3,4,5,7,14,15,18,24,31,32,
Capital Adjustments 38,39,40,42,44 (Total-16)
Exercise No.1,2 ,7,10,12,13,30,31,35
Capital Adjustments 41,46,47,49,51 (Total-14)
6.DEATH OF A PARTNER(11)
Illustration 5,7,10,14,15 (05)
Exercise: 3, 13,19,29,30,31, (Total-06)
7.DISSOLUTION OFA PARTNERSHIP FIRM (35)
Illustration 5,6,7,8,9,14,15,16,19,20,21,22,23,24 (Total-14)
Exercise No3,4,5,8,9,10,11,12,13,15,16,21,22,26,27,28,29,31,35,37,39 (Total-21)
ACCOUNTING FOR COMPANIES(24 marks) Total Illustration : (54) and Exercise : (48)
1. SHARE CAPITAL
Illustration 5,10,13,15,16,18,19,31,32,34,36,40,42,43,48,49,50,51,52,53,56,57,59,60,62,63
Balance Sheet :1,2,3,7,9,17,39,44,47 (Total-35)
Exercise: 14,18,24,25,26,30,31,34,41,43,45,46,48,49,50,52,53,57,58,60,61,62,64,68,69,70,
72,75,80,81,82,83,84,85,87,89,92,93,94 = (39)
PRORATA ALLOTTMENT :97,100,102,103,104,105,108,109,110 (Total-48)
ISSUE OF DEBENTURES
Illustration:2,3,4,5,14,15, 16, 17,18,20,22,26,40,41,44,51,52,53,57 (Total-19)
ANALYSIS OF FINANCIAL STATEMENTS (20 marks) Total Illustration : (113) and Exercise : (22)
1.FINANCIAL STATEMENTS OF A COMPANIES (HEADS&SUB-HEADS]
Illustration: 10,11,22,23,24,26,27,29,30, (Total-09)
Chapter -2: FINANCIAL STATEMENTS ANALYSIS
For Theory-Meaning, Types, Objectives, Uses & Limitation
3.RATIO ANALYSIS (Total-76)
Illustration : A)LIQUID RATIO :3,5,7,8,10,11,12,14,16,17,18,19,20,21,23,27,28,29,36,37,38 =(21)
B) SOLVENCY RATIO :44,47,48,49,53,55,56,60,61,62,63,65,67,68, = (14)
C) ACTIVITY RATIO :74,75,76,77,78,79,81,82,83,87,92,93,97,98, 101,102,103,105,106,107 =( 20)
D) PROFITABILITY RATIO : 109,110,112,113,114,115,116,118,119,120,122,123,125,126, =(21)
127,128,129,130,132,133,134
4.CASH FLOW STATEMENTS (42)
Illustration:9,10,11,14,20,33,35,36,37,38,40,42,43,45,46,47,52,53,54,56 (Total-20)
Exercise:1,3,8,11,16,23,24,25,26,27,31,34,35,37,41,42,43,44,45,46,47,49 (Total-22)
5.COMPARATIVE STATEMENT AND COMMON – SIZE STATEMENT (08)
Illustration :2,4,5,7,10,11,12,14
N.B.: A student should practice at least 191 illustration (267 – 76 =191).Ratio Analysis 76 illustration.
My next page will be Minimum Learning of 36 marks according to this year CBSE Sample Paper.
ASHOK KUMAR HOTA
(DPS KALINGA BHUBANESWAR)