Partnership Final Account | Most imp Question | 12th Board | 12th NIOS | SYJC | CBSE | CA Foundation
Автор: Accounting AnnA
Загружено: 2025-12-13
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📘 Types of Partners’ Capital Account | Partnership Accounting Explained in Detail
In this video, we explain Types of Partners’ Capital Account in a simple and step-by-step manner with practical examples.
This topic is very important for Partnership Final Accounts and frequently asked in Board Exams.
🔑 What you will learn in this video:
✔ Meaning of Partners’ Capital Account
✔ Why capital accounts are maintained differently
✔ Fixed Capital Account – Full Explanation
✔ Fluctuating Capital Account – Full Explanation
✔ Difference between Fixed and Fluctuating Capital Account
✔ Journal entries for capital transactions
✔ Exam-oriented points & common mistakes
✔ Easy tricks to remember formats
📌 Types of Partners’ Capital Account Covered:
1️⃣ Fixed Capital Account
2️⃣ Fluctuating Capital Account
💡 Explained with real-life examples, ledger formats, and exam-friendly language so every student can understand easily.
🎯 This video is useful for:
12th HSC Commerce Students
Partnership Final Accounts Preparation
Board Exam & Practical Exam
Beginners in Accounting
📚 Watch till the end to clear all your doubts about Partners’ Capital Accounts.
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