the distinction between capital reserves (share premium and revaluation reserve) and revenue reserves (retained earnings and general reserve)

how to prepare partners’ capital and current accounts to record changes required in respect of goodwill and revaluation of assets on: a change in the partners’ profit-sharing ratio, the introduction of a new partner, the retirement of an existing partner, the dissolution of a partnership

how to calculate the following ratios: working capital cycle (in days), net working assets to revenue (sales), interest cover, gearing ratio, earnings per share, price/earnings ratio, dividend per share, dividend yield, dividend cover