Reconstitution of Partnership | Change in Profit Sharing Ratio | Sacrificing & Gaining Ratio скачать в хорошем качестве

Reconstitution of Partnership | Change in Profit Sharing Ratio | Sacrificing & Gaining Ratio

Welcome to Simplified Accounts Studio 📘 In this video, we explain Chapter 3 – Reconstitution of Partnership from Class 12 Accountancy (CBSE) in a clear, step-by-step, exam-oriented manner. 🔹 Topics Covered in This Lecture: ✔️ Meaning of Reconstitution of Partnership ✔️ Change in Profit Sharing Ratio among Existing Partners ✔️ Concept of Old Ratio & New Ratio ✔️ Sacrificing Ratio – definition, formula & numerical approach ✔️ Gaining Ratio – definition, formula & exam tips ✔️ Practical examples as per CBSE Board pattern This lecture is extremely useful for: • Class 12 CBSE students • Board exam preparation • School tests & internal assessments • Conceptual clarity in partnership accounting ________________________________________ 📚 Complete Syllabus Coverage – Accounting for Partnership Firms (Class 12 CBSE) Our channel covers the ENTIRE PARTNERSHIP ACCOUNTING SYLLABUS in a systematic way: ▶️ Playlist Contents / Related Videos on This Channel 1️. Accounting for Partnership Firms – Fundamentals 2️. Goodwill: Nature and Valuation • Average Profit Method • Super Profit Method • Capitalisation Method 3️. Reconstitution of Partnership • Change in Profit Sharing Ratio • Sacrificing Ratio & Gaining Ratio • Revaluation of Assets & Liabilities • Treatment of Reserves & Accumulated Profits 4️. Admission of a Partner • Treatment of Goodwill (AS-26) • Capital Adjustments • Revaluation Account & Balance Sheet 5️. Retirement / Death of a Partner • Calculation of Share of Profit • Executor’s Account • Loan Account of Retiring Partner 6️. Dissolution of a Partnership Firm • Types of Dissolution • Realisation Account • Settlement of Accounts ________________________________________ 🔍 Additional Important Concepts Covered Across Videos • Partnership: Meaning, Features & Partnership Deed • Provisions of Indian Partnership Act, 1932 • Fixed vs Fluctuating Capital Accounts • Profit & Loss Appropriation Account • Interest on Capital, Drawings & Partner’s Loan • Past Adjustments • Guarantee of Profit • Preparation of Balance Sheet at every stage ________________________________________ 📌 If you are preparing for Class 12 CBSE Accountancy, this channel is your one-stop solution for Partnership Accounting. 👉 Don’t forget to LIKE, SHARE & SUBSCRIBE to Simplified Accounts Studio for more such exam-focused lectures. ________________________________________ #PartnershipAccounting #ReconstitutionOfPartnership #Class12Accountancy #CBSEAccountancy #SimplifiedAccountsStudio