About Us

  • The Pathshala Classes is serving the society by providing the best quality education. Our main moto is to increase literacy rate in the country and to help the society to make the nation builder.
  • We are always happy to teach our students by providing following key points: 

  • Experienced and Devocated Faculty
  • Printed study material
  • Reasonable Fees
  • Convenient Timings
  • Regular Tests
  • Limited Number of Students for Maximum Individual Attention

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Accounting of Partnership firm- fundamentals (Part 1)

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:: THE PATHSHALA CLASSES : Feedback :: Definition: As per Sec. 4 of Indian Partnership Act, 1932, “Partnership is the relation between persons who have agreed to share the profits of a business carried on by all or any one of them acting for all.” Features/Characteristics of Partnership Ø   Two or more persons Ø   Agreement/ Partnership Deed Ø   Existence of Business   for Profit Motive Ø   Sharing of Profit Ø   Relationship of Principal and agent Ø   Business carried on by all or any one of them acting for all. Ø     No separate existence. Rights of a Partner Ø   Right to share Profits and losses. Ø   Right to take part in affairs of the business. Ø   Right to be consulted Ø   Right to inspect books of accounts. Ø   Right to deny admission of new partner. Ø   Right to claim joint ownership on the assets of the business. Ø   Right to claim interest on loan given to the business. If not agreed, then @ 6% p.a. Ø   Right to get reimbursed. Ø
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