Past Adjustment | Class 12th Accountancy | Full Concept Explained with Example
Автор: Amandeep Commerce Classes
Загружено: 2025-06-23
Просмотров: 74
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📚 Past Adjustment – Class 12 Accountancy
In this video, we explain the complete concept of Past Adjustments in Partnership Accounts as per the Class 12 CBSE syllabus. Whether it’s omission of interest on capital, salary, or profit-sharing ratio adjustments, we cover everything in a simple and clear manner with practical examples.
🎯 What you’ll learn:
Meaning of Past Adjustments
When and why they are required
Step-by-step process to pass journal entries
Adjustments through Profit & Loss Adjustment Account
Shortcut methods for quick revision
Solved example questions
Free PDF Notes for practice and revision
📥 Download PDF Notes: https://drive.google.com/drive/folder...
📝 Ideal for: Class 12 Students | Commerce Stream | CBSE & State Boards
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