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This is Part 2 of the Fundamentals of Partnership Accounts series by Rajat Joshi Sir, where we move ahead from the basics and start building exam-oriented clarity. If you have watched Part 1, this lecture will help you connect concepts properly and prepare for Boards + CA/CMA Foundation. 🔥 What you’ll learn in PART 2: ✔ Profit Sharing Ratio (PSR) – detailed explanation ✔ Fixed vs Fluctuating Capital concepts ✔ Treatment of interest on capital & drawings ✔ Salary / commission to partners ✔ Partnership Deed clauses (practical understanding) ✔ Exam-focused illustrations & logic building 🎯 This lecture is perfect for: Class 11 Commerce students Class 12 Commerce students CA Foundation aspirants CMA Foundation aspirants Students confused in Partnership Accounts 📌 Important: This video builds directly on Part 1. 👉 Watch Part 1 first for maximum benefit. 👍 Like & Share with your Commerce friends [partnership accounts part 2 | profit sharing ratio partnership | partnership deed clauses | ca foundation partnership | cma foundation partnership | class 11 partnership accounts | class 12 partnership accounts | accounting for partnership | commerce accounts | partnership accounting | fpa eduhub] #PartnershipAccounts #PartnershipPart2 #Class11Commerce #CAFoundation #CMAFoundation #AccountingConcepts #ProfitSharingRatio #CommerceStudents #FPAEduhub