Class XII Boards🔥Q1 6 Marker Admission | Reval & Capital A/c | Adjustment of old partners capital скачать в хорошем качестве

Class XII Boards🔥Q1 6 Marker Admission | Reval & Capital A/c | Adjustment of old partners capital

In this video, we tackle a comprehensive 6-mark question (Question 1) on the Admission of a Partner, a staple for Class 12 Accountancy Board Exams. This tutorial provides a step-by-step guide to solving a full-length partnership problem, focusing on the core accounts and the often-tricky capital adjustment. What You Will Learn: • Revaluation Account: How to record the appreciation and depreciation of assets and liabilities accurately. • Partners’ Capital Accounts: The systematic flow of posting balances, reserves, revaluation profit/loss, and goodwill. • Capital Adjustment (Special Case): How to adjust the capital of old partners based on the new partner’s capital contribution. • Cash/Current Account Impact: Determining whether old partners need to bring in or withdraw cash to achieve their new capital requirements. This video is designed for CBSE, ISC, and State Board students who want to master the "big" questions and ensure they don't lose marks on formatting or calculation errors. Time Stamps 0:00 - Introduction & Question Analysis 1:20 - Preparing the Revaluation Account 3:45 - Posting to Partners' Capital Accounts 5:30 - Treatment of Premium for Goodwill 7:15 - Step-by-Step: Capital Adjustment Calculation 10:00 - Closing Balances & Final Check #class12boards #admissionofpartner #revaluationaccount #partnerscapitalaccount #capitaladjustment #class12accountancy #boardexam2026 #cbseaccounts #iscaccounts #partnershipaccounts #commercestudents #boardexampreparation #vishwakul