The Curious Scholar · BAF Semester III
An interactive teaching journal — case studies, concept explainers, and live solvers for the partnership accounting syllabus.
Partnership Accounting and Piecemeal Distribution — each session runs full-screen in the browser.
Syllabus-shaped chapters with animated explainers before practice: nature of partnership, books of the firm, goodwill, and reconstitution — then interactive solvers.
Case-led walkthroughs of deed provisions, Act defaults, insufficient-profit traps, and appropriation mechanics — with dynamic calculators built for classroom teaching.
Why cash arrives in stages, why PSR-only payments fail, and how AC → UC → BC → PC → EC peels oversized capitals so the final loss lands in PSR.
Set aside, then settle: realisation expense provisions, contingent liabilities, and outside creditors before any capital repayment — with two full sum solvers.
Secured, preferential, and unsecured lines; assets taken over treated as cash; multiple partners' loans sharing pro-rata — never first-come-first-served.
Sort every liability, fix the capitals, write the order of payments, then distribute realisation by realisation — two full exam-style problems plus the chapter cheat-sheet.
Work through the lectures in order. On each case, read the story, answer the classroom challenge, then open the solver and build the required ledgers yourself before revealing the worked solution. Use arrow keys or Space to move between slides; Enter continues where a slide asks for it. Prefer a laptop or desktop — these decks are built for full-screen study and classroom projection.