INDEX

UNIT 13 JOINT VENTURE ACCOUNTS

Structure

13.0 Objectives

13.1 Introduction

13.2 What is a Joint Venture?

13.3 Joint Venture arid Consignment

13.4 Joint Venture and Partnership

13.5 Accounting Treatment

          13.5.1 Recording in the Books of one Co-venturer

13.5.2 Recording in (lie Books of all Co-venturers

13.5.3 Memorandum Joint Venture Account Method

13.5.4 Separate Set of Books

13.5 Let US sum up

13.6 Key Words

13.7 Answers to Check Your Progress