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Final Preparation -XII - 2026 - Day -1
Автор: Sp singh@13
Загружено: 2025-12-18
Просмотров: 292
Описание:
In this video, we cover the basic concepts of Partnership in a simple and easy-to-understand manner. This lecture is specially designed for Class 12 Accountancy students preparing for school exams, pre-boards, and boards.
🔹 Topics Covered:
• Meaning of Partnership
• Profit and Loss Appropriation Account
• Partners’ Capital Accounts (Fixed & Fluctuating)
• Interest on Capital – concept, calculation & accounting treatment
• Important journal entries with practical examples
🎯 This video will help you:
✔ Understand core partnership fundamentals
✔ Avoid common mistakes in appropriation
✔ Strengthen concepts for exams and numericals
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