Book excerpt: Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5.Admission of a Partner, 6. Retirement of a Partner, 7.Death of a Partner, 8.Dissolution of Partnership Firm Part : B Company Accounts and Financial Statements Analysis 9. Accounting for Share Capital : Issue of Shares, 10. Forfeiture and Re-Issue of Shares, 11. Disclosure or Presentation of Share Capital in Companies Balance Sheet, 12.Issue of Debentures, 13. Redemption of Debentures . Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 14.Tools for Financial Statement Analysis : Comparative Statements, 15. Common-Size Statements, 12.Accounting Ratios, 13.Cash Flow Statement