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Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 7]

Learning Concept:
1. Treatment of Accumulated Profits and Reserve by Adjustment Entry.
2. Question of Accumulated Profits and Reserve.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 1]

Learning Concept:
1. Meaning of Reconstitution of Partnership.
2. Reasons of Reconstitution of Partnership.
3. Meaning of Change in Profit Sharing Ratio.
4. Meaning of Sacrificing Ratio and Gaining Ratio.
5. Calculation of Sacrificing Ratio and Gaining Ratio.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 2]

Learning Concept:
1. Meaning of Goodwill.
2. Methods of Goodwill.
3. Meaning of Number of Year’s Purchase.
4. Calculation of Goodwill by Average Profit Method.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 3]

Learning Concept:
1. Meaning of Super Profit.
2. Use of Super Profit Method.
3. Question of Super Profit Method.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 4]

Learning Concept:
1. Capitalisation Method
(a) Capitalisation of Average Profit
(b) Capilisation of Super Profit
2. Question of Capitalisation Method.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 5]

Learning Concept:
1. Accounting Treatment of Goodwill.
2. Rules for Treatment of Goodwill.
3. Question of Goodwill.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 6]

Learning Concept:
1. Treatment of Accumulated Profits and Reserve.
2. Question of Accumulated Profits and Reserve.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 8]

Learning Concept:
1. Meaning of Revaluation Account.
2. Methods of Solving Revaluation Account.
3. Treatment of Revaluation Account.
4. Question of Revaluation Account and Revised Balance Sheet.

Class – XII Chapter – 2 Change in Profit Sharing Ratio [Part – 9]

Learning Concept:
1. Treatment of Revaluation Account When Balance Sheet Not Changed.
2. Question of Revaluation Account When Balance Sheet Not Changed.

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