Class 12 Accountancy| Treatment of Loan Account| Dissolution of Partnership Firm | Part 6| Made Easy скачать в хорошем качестве

Class 12 Accountancy| Treatment of Loan Account| Dissolution of Partnership Firm | Part 6| Made Easy

This video explains the treatment of loan account and General Reserve in Class 12 Accountancy Dissolution of Partnership firm with simple concepts and CBSE exam-focused examples. Class 12 Accountancy| Treatment of Loan Account| Dissolution of Partnership Firm | Part 6| Made Easy This video is specially designed for Class 12 Commerce students who want clear and concept-based understanding of Accounts. In Lecture No. 82, we continue our journey of Class 12 Accountancy by deeply explaining one of the most important topics of dissolution of partnership firm – treatment of loan account while dissolution of firm. This lecture is extremely useful for students preparing for cbse accountancy, commerce accountancy, and those looking for accountancy for begineers with proper conceptual clarity. In this session, we start with the basics of Class 12 accountancy partnership and gradually move towards advanced concepts related to loan account dissolution. We thoroughly discuss both practical cases – partner loan account dissolution (loan given by partner to firm) and loan given by firm to partner. You will clearly understand loan treatment in dissolution and its impact on books of accounts during dissolution of partnership firm loan account. Special focus has been given to dissolution of partnership firm class 12 loan and the complete accounting treatment of dissolution of firm, explained step-by-step with proper logic and journal entries. We have carefully explained journal entry partner's loan in dissolution of firm, partner's loan treatment in dissolution of firm, and partner's loan account in dissolution so that students do not feel confused in exams. Along with loan accounts, we have also discussed partner’s capital account adjustments while transferring general reserves, undistributed profits and losses, and deferred revenue expenditure. The treatment of general reserve in dissolution of partnership firm is explained in a very simple and exam-oriented manner. All concepts are supported with practical illustrations from T.S Grewal Volume 1, making this lecture highly relevant for cbse board accountancy exam and cbse exam preparation accountancy. We also clearly explain the difference between revaluation and realisation account, which is a common area of confusion for students while studying dissolution of firm accounts and class 12 accounts dissolution of firm. Proper dissolution of firm journal entries, including journal entry of partner's loan account in dissolution, are explained in detail to strengthen your foundation. This lecture will help you master dissolution of firm, dissolution of a firm, class 12 accountancy dissolution of partnership firm, and class 12 dissolution of firm concepts with confidence. The explanation style focuses on accounts theory explained in a storytelling and practical way so that even complex topics become easy to remember and apply in exams. 📌 If you are serious about scoring well in Accounts and want a strong conceptual base in cbse accountancy, this lecture is a must-watch. 👍 Like, Share, and Subscribe to stay connected for more high-quality Class 12 Accountancy content. Follow Us on: Instagram:   / commerce360classes   Facebook: https://www.facebook.com/profile.php?... #dissolutionofapartnershipfirm #partnershipaccounts #revaluationaccount #realisationaccount #class12accountancy #cbseaccountancy #commercestudents #accountsconcept #cbseexam2026 #accountsmadeeasy