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In this video, we solve a **very simple and scoring question from PYQ 2025 (Accounts)**. The question is based on **issue of debentures**, involving an **easy calculation of goodwill**, **treatment of goodwill**, and **calculation of profit**. This question was one of the *easiest questions in the CBSE board exam 2025* and proved to be a **lottery-type question for well-prepared students**. If attempted calmly and step-by-step, **full marks can be scored without any risk**. This video will help you understand: Issue of debentures in consideration other than cash Simple goodwill calculation Correct treatment of goodwill Accurate calculation of profit How to avoid common mistakes in such easy questions *Must-watch for Class 12 Accounts students preparing for CBSE exams.* In this video of the *“Ab Nahi To Kab – Jeet Jaenge Hum” series**, we are solving **Previous Year Questions (PYQs) and Sample Paper questions* based on **Profit & Loss Appropriation Account**, using a completely **exam-oriented approach**. This topic is one of the **most important and repeatedly asked topics in Class 12 CBSE Accountancy Board Exams**. In this video, concepts are explained **step by step**, with proper focus on **format, sequence, and presentation**, so that students can confidently write answers exactly the way **examiners expect**. This video will help you: • Understand the correct purpose of Profit & Loss Appropriation Account • Avoid common mistakes that lead to loss of marks • Learn the correct order and format for board answers • Solve PYQs and sample paper questions with confidence • *Secure marks* in the 2026 Board Examination This series is specially designed for students who want to prepare smartly, reduce confusion, and score well in the final exam. 👉 Watch till the end and strengthen your exam preparation. *Write right. Secure marks.* AB NAHI TOH KAB??? | JEET JAENGE HUM - In this video series, we are solving the complete Class 12 Accountancy Exam Paper 2025 step-by-step with proper format, clear concepts, and exam-oriented approach. This series is not only about solving questions, but about helping students understand concepts clearly so they can confidently solve any type of question in the examination. 🔑 Why this series is important: ✔ Suitable for all students – toppers, average, and weak✔ Concepts explained along with questions ✔ Helpful even if you **haven’t studied properly throughout the year ✔ Learn the right approach & presentation for board exams✔ Builds confidence and problem-solving skills✔ Target: No failure in Board Examination. Whether your exams are near or far, this series will help you **strengthen your basics, improve accuracy, and write better answers. 📌 *Series Name:* AB NAHI TOH KAB??? 💪 *Tagline:* JEET JAENGE HUM 🏭 *Brand:* Accounts Factory This is one topic you should never think of skipping for the Class 12 Board Examination. Year after year, questions from this area appear in the exam, and ignoring it can directly affect your final score. The concept itself is not difficult, but most students lose marks because of incorrect order, wrong presentation, or misunderstanding the purpose of the account. Remember, profit is already calculated earlier; this account is only used for distributing that profit among partners. Proper format, correct sequence, and careful treatment of items like interest on capital, salary, commission, and interest on drawings are extremely important. If this topic is prepared well and written correctly, it can help secure valuable marks and play a key role in your success in the 2026 Board Exam.