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C. Gautam, Gauhati University\u003Cbr>Dr. S. K. Mahapatra, Gauhati University |\n| Course Co-ordinators : Dr. Devajeet Goswami , Dipankar Malakar, Commerce, KKHSOU |\n\n\n| SLM Preparation Team |  |\n| --- | --- |\n| UNITS | CONTRIBUTORS |\n| 6 & 9 | Dr. Devajeet Goswami , KKHSOU |\n| 7 , 8 , 10 | Professor H. C. Gautam, Gauhati University |\n| Editorial Team\u003Cbr>Content : Professor H. C. Gautam, Gauhati University\u003Cbr>Dr. Devajeet Goswami , KKHSOU\u003Cbr>Structure, Format & Graphics : Devajeet Goswami , Dipankar Malakar, KKHSOU |  |\n\nJanuary, 2018  \nThis Self Learning Material (SLM) of the Krishna Kanta Handiqui State Open University is made available under a Creative Commons Attribution-Non Commercial-ShareAlike 4 .0 License (international): [http://creativecommons.org/licenses/by-nc-sa/4.0/](http://creativecommons.org/licenses/by-nc-sa/4.0/)  \nPrinted and published by Registrar on behalf of the Krishna Kanta Handiqui State Open University.  \nHeadquarters : Patgaon , Rani Gate , Guwahati -781017  \nCity Office : Housefed Complex, Dispur, Guwahati-781 006; [Web: ](Web: www.kkhsou.in)[www.kkhsou.in](Web: www.kkhsou.in)  \nThe University acknowledges with thanks the financial support provided by the Distance Education Bureau, UGC for the preparation of this study material.  \n~~2~~  \nPDF created with pdfFactory Pro trial [version](version www.pdffactory.com)[ ](version www.pdffactory.com)[www.pdffactory.com](version www.pdffactory.com)  \nBLOCK INTRODUCTION  \nBlock 2 comprises of five units. This block will start from unit number 6. In unit 6 , we will discuss the meaning of cash-book, its importance , procedure for the preparation of cash-book, petty cash system etc. In unit 7 , we will focus on the meaning and features of partnership , advantages and disadvantages of partnership , concept of partnership deed, fixed and fluctuating capital accounts of partners etc. Unit 8 will focus on the consequences of admission and retirement of a partner in partnership business, new profit sharing ratio , gaining ratio , revaluation of assets and liabilities etc. In unit 9 , we will discuss the concept and importance of trial balance and the procedure of preparing the trial balance. In unit 10 , we will discuss the meaning and components of final accounts as well as the procedure of preparation of final accounts.  \nThe units of Block 2 are given below  \nUnit 6 : Cash Book  \nUnit 7 : Partnership-I  \nUnit 8 : Partnership-II  \nUnit 9 : Trial Balance  \nUnit 10 : Preparation of Final Accounts  \n~~3~~  \nPDF created with pdfFactory Pro trial [version](version www.pdffactory.com)[ ](version www.pdffactory.com)[www.pdffactory.com](version www.pdffactory.com)  \nBACHELOR OF COMPUTER APPLICATION Computer Based Accounting and Financial Management  \nCONTENTS  \nUNIT 6: Cash Book Pages: 5-19  \nMeaning of Cash Book and Pass Book; Importance of Cash Book; Different  \nTypes of Cash Book; Petty Cash Book and Imprest System  \nUNIT 7: Partnership-I Pages: 20-37  \nMeaning and Features of Partnership Business; Advantages and  \nDisadvantages of Partnership; Meaning of Partnership Deed ; CapitalAccounts  \nof Partners; Distinctions between Fixed and Fluctuating CapitalAccounts; Profit  \nand Loss Appropriation Account; Interest on Capital; Interest on Drawings  \nUNIT 8: Partnership-II Pages: 38-53  \nMeaning of Admission of a Partner in a Partnership Business; Matters Requiring  \nAttention on the Reconstitution of Partnership; New Profit Sharing Ratio on  \nAdmission of a Partner; Meaning of Retirement of Partner; New Profit Sharing  \nRatio and Gaining Ratio on Retirement of ","cbCaiv74Vp2dgiwe","https://ap.wps.com/l/cbCaiv74Vp2dgiwe","pdf",558834,"English","# Block Introduction\n## Unit 6: Cash Book\n## Unit 7: Partnership-I\n## Unit 8: Partnership-II\n## Unit 9: Trial Balance\n## Unit 10: Preparation of Final Accounts\n# Unit 6: Cash Book Structure\n## 6.1 Learning Objectives\n## 6.2 Introduction\n## 6.3 Meaning of Cash Book and Pass Book\n## 6.4 Importance of Cash Book\n## 6.5 Different Types of Cash Book\n## 6.6 Illustrations\n## 6.7 Petty Cash Book and Imprest System\n## 6.8 Let Us Sum Up\n## 6.9 Further Reading\n## 6.10 Answers to Check Your Progress\n## 6.11 Model Questions","[{\"question\":\"What topics are covered in Unit 6 of Block 2?\",\"answer\":\"Unit 6 covers the meaning of cash book and pass book, the importance of cash book, different types, illustrations, and the petty cash book with the imprest system.\"},{\"question\":\"Which partnership accounting topics are included in Units 7 and 8?\",\"answer\":\"Unit 7 focuses on partnership meaning and features, advantages and disadvantages, partnership deed, capital accounts, fixed vs fluctuating capital, and related interest and appropriation items. Unit 8 covers admission and retirement of partners, profit-sharing changes, gaining/sacrificing ratios, goodwill treatment, and revaluation of assets and liabilities.\"},{\"question\":\"What does Unit 9 and Unit 10 teach in Block 2?\",\"answer\":\"Unit 9 explains the concept, objects, format, and preparation of trial balance. Unit 10 covers the meaning and components of final accounts and the procedure for preparing trading account, profit and loss account, and balance sheet.\"}]","GCA S2 02 - Computer Based Accounting and Financial Management - Semester-II - Block 2 | PDF",227]