PG ONE SHOT🔥 Fundamentals of Partnership | Class 12 Accounts | Full Chapter Complete
Автор: CA Parag Gupta
Загружено: 2025-12-06
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0:00 Introduction
1:43 Fundamentals of Partnership Accounting
6:08 Rights of Partners
9:02 Partnership Deed
11:11 Basic concepts of Partnership Accounting
19:10 Indian Partnership Act 1932
20:09 Partnership Accounting
27:11 Charge Against Profit
28:39 SUMMARY MINDMAP
29:51 Transfer to Reserve
32:09 Concept of " BEFORE CHARGING" & "AFTER CHARGING"
34:46 Appropriations are more than Available Profits
37:30 Partners' Capital Account System
40:31 Calculation of Interest on Capital
45:27 Accounting of Interest on Capital
46:33 INTEREST ON DRAWINGS*
50:31 CASES OF REGULAR DRAWINGS
53:46 PAST ADJUSTMENTS
54:37 Errors relating to Appropriations
54:12 Appropriations regd. Salary & Commission
56:31 Omission of IOD
57:07 Omission of Appropriations & IOD both
58:10 Other error
58:38 Excess Appropriations
59:07 Short Appropriations
59:30 EXCESS Interest on Drawings
1:00:00 Summary MINDMAP
1:00:36 Type 2 - Errors relating to PSR
1:05:34 Guarantee of Minimum Profits
1:09:50 Imp. Questions of TS grewal
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