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Class 12 Accountancy Book 1: Accounting for Partnership Firms

Every chapter of Class 12 Partnership Accounts recorded class by class: fundamentals, goodwill, admission, change in profit-sharing ratio, retirement, death and dissolution of a firm, with comprehensive and HOTS questions.

67 recorded lectures · 23 h 45 min · 7 chapters · Ronak Dugar

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Lectures in this course

Chapter 1 - Fundamentals of a Partnership Firm15 lectures · 5 h 34 min
  1. Class 1 - Introduction to Class 12th21 min
  2. Class 2 - Basics of Partnership, P&L Appropriation23 min
  3. Class 3 - Partner's Capital, Comprehensive Questions32 min
  4. Class 4 - Journal Entries, Fixed & Fluctuating Capitals28 min
  5. Class 5 - Comprehensive Question, Treatment of Charge Against Profits25 min
  6. Class 6 - Interest on Drawings29 min
  7. Class 7 - Past Adjustments Basics20 min
  8. Class 8 - Past Adjustments Comprehensive Questions33 min
  9. Class 9 - Guarantee to a Partner20 min
  10. Class 10 - Comprehensive Question of Guarantee, Net Loss in Case of Guarantee24 min
  11. Class 11 - Questions of Charge Against Profits, Net loss in the firm14 min
  12. Class 12 - When Appropriation are more than Profits, Interest on Capital Cases15 min
  13. Class 13 - Additional Questions of Past Adjustments21 min
  14. Class 14 - Additional Questions of Guarantee to a Partner13 min
  15. Class 15 - Journal entries for Partner Loan cases11 min
Chapter 2 - Valuation of Goodwill5 lectures · 1 h 34 min
  1. Class 1 - Meaning, Types, Factors affecting, Average Profit Method, Weighted Average Profit Method18 min
  2. Class 2 - Super Profit Method, Capitalization Method19 min
  3. Class 3 - Adjustments in Valuation of Goodwill28 min
  4. Class 4 - Practice Questions with Adjustments14 min
  5. Class 5 - Additional Questions13 min
Chapter 3 - Admission of a Partner16 lectures · 5 h 30 min
  1. Class 1 - Basics, Cases of New Ratio29 min
  2. Class 2 - Sacrificing Ratio, Cases of Premium for Goodwill18 min
  3. Class 3 - Cases for Premium for Goodwill, Practice Questions21 min
  4. Class 4 - Revaluation A/c, W.C.R. Cases23 min
  5. Class 5 - I.F.R. Cases10 min
  6. Class 6 - Treatment of Accumulated Profits, Accumulated Losses. Provision for Doubtful Debt Cases26 min
  7. Class 7 -Treatment of Purchased Goodwill, Extraordinary points of Revaluation A/c18 min
  8. Class 8 - Comprehensive Question24 min
  9. Class 9 - Comprehensive Question26 min
  10. Class 10 - Hidden Goodwill10 min
  11. Class 11 - Comprehensive Question of Hidden Goodwill17 min
  12. Class 12 - Proportionate Capital23 min
  13. Class 13 - Capital Adjustment24 min
  14. Class 14 - Additional Extraordinary Questions11 min
  15. Class 15 - Additional Comprehensive Question23 min
  16. Class 16 - Capital Adjustment with Current account19 min
Chapter 4 - Change in Profit Sharing Ratio4 lectures · 1 h 15 min
  1. Class 1 - Basics, Gainer to Sacrificer Entry & Cases18 min
  2. Class 2 - Practical Question of Journal entry20 min
  3. Class 3- Comprehensive Question22 min
  4. Class 4 - Comprehensive Question where partners do not want to alter/show new values in Balance Sheet13 min
Chapter 5 - Retirement of a Partner10 lectures · 3 h 16 min
  1. Class 1 - New Ratio, Gaining Ratio16 min
  2. Class 2 - Entry for Self Generated Goodwill.22 min
  3. Class 3 - Comprehensive Question20 min
  4. Class 4 - Comprehensive Question20 min
  5. Class 5 - Capital Adjustment11 min
  6. Class 6 - Partner's Loan A/c Cases29 min
  7. Class 7 - Extraordinary Comprehensive Question17 min
  8. Class 8 - Extraordinary Comprehensive Question16 min
  9. Class 9 - Capital Adjustment with Minimum Maintainable Balance25 min
  10. Class 10 - Practical Question of Loan A/c15 min
Chapter 6 - Death of a Partner4 lectures · 1 h 35 min
  1. Class 1 - Basics, Methods of Computing Profits of Deceased Partner, Journal Entry for the same.32 min
  2. Class 2 - Practice Questions, Comprehensive Question23 min
  3. Class 3 - Additional Comprehensive Question25 min
  4. Class 4 - Extraordinary Comprehensive Question13 min
Chapter 7 - Dissolution of a Partnership Firm13 lectures · 4 h 57 min
  1. Class 1 - Basics of Realisation A/c with a Question30 min
  2. Class 2 - Partner's Capital, Bank A/c, WCR & IFR Cases19 min
  3. Class 3 - Comprehensive Questions27 min
  4. Class 4 - Realisation Expenses Cases24 min
  5. Class 5 - Realisation expenses cases, Practical Question23 min
  6. Class 6 - Partner's Loan Cases17 min
  7. Class 7 - Comprehensive Question with Realisation Expenses & Partner Loan cases. Topic of Memorandum B/s23 min
  8. Class 8 - Questions of Journal Entries28 min
  9. Class 9 - 2 Full Fledged Comprehensive Questions28 min
  10. Class 10 - Comprehensive Question of Realisation A/c14 min
  11. Class 11 - Comprehensive Question of Realisation A/c14 min
  12. Class 12 - Memorandum Balance Sheet, Journal Entries Questions24 min
  13. Class 13 - Comprehensive Full Fledged Question with negative capital balance20 min

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