Final Preparation - XII - 2026 - Day - 4
Автор: Sp singh@13
Загружено: 2025-12-21
Просмотров: 145
Partnership Accounting – Fundamentals | Past Adjustments
In this video, we cover the Fundamental concept of Past Adjustments in Partnership Accounting in a simple and exam-oriented manner. This topic is very important for Class 12 Accountancy and helps students understand how to correct errors or omissions related to previous years.
Topics covered:
Meaning of Past Adjustments
Need for Past Adjustments
Adjustment of interest on capital
Adjustment of interest on drawings
Adjustment of salary/commission to partners
Correction of profit-sharing errors
Practical illustrations & exam-based questions
This lecture is useful for CBSE Class 12, ISC, and other board exams.
📘 Watch till the end for clarity & confidence in partnership accounting!
#PartnershipAccounting #PastAdjustments #Class12Accountancy #CBSEAccountancy #CommerceStudents #AccountancyBasics #BoardExams
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