KCA Advanced Accounting 1

KCA Advanced Accounting 1

Partnership Accounts

1.1 Introduction
1.2 Goodwill, Revaluations And Life Policy
1.3 Admissions And Retirements
1.4 Dissolutions
1.5 Amalgamations
1.6 Conversion Into A Company
Branches
2.1 System One – The Head Office Maintains All The Accounts
System Two – “Autonomous Branches”
2.3 Foreign Branches:

Group Accounts

3.1. Introduction
3.2 Consolidated Income Statement And Consolidated
Statement Of Changes In Equity
3.3 Consolidated Cashflow Statements (Ias 7)

4.0 Bankrupcy And Liquidator Accounts

4.1 Definition Of Bankruptcy
4.2 Acts Of Bankruptcy
4.3 Bankruptcy Accounts For Individuals And Partnerships
4.4 Receivership Accounts
4 7 Pro-Forma Statement Of Assets And Liabilities (For Use In Members’ Voluntary Liquidation)

5.0 Executorship Law And Accounts

5.1 Executorship Law: The Law Of Succession
5.2 Executors’ Accounts
Trust Law And Accounts
6.1 Classification Of Trust Law
6.2 Trust Accounts
6.3 Accounts Under Trustee
Pension Fund Accounts
7.2 Final Accounts
Solutions To Activity Questions

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