Goodwill in Admission of Partner Explained Clearly | Class 12 Board | Class 12 CBSE | CA Foundation
Автор: Commerce Lense
Загружено: 2026-02-18
Просмотров: 4
Описание:
In this video we understand the real logic behind Goodwill and Sacrificing Ratio in Partnership (Admission of a Partner),
Further we cover:
• The Partnership Timeline: How to view partnership as a series of events where we must separate "past profits" (old partners' hard work) from "future profits".
• The Logic of Goodwill and Brief Intro of Goodwill Valuation Methods
Most students get confused in these questions:
• Why is goodwill required?
• Why different methods of goodwill valuation required?
• Who sacrifices profit?
• How is compensation calculated?
• Loss kaise ho raha hai existing partners ko?
In this lecture, I have clearly explained:
✔ Why compensation is given
✔ Why Goodwill arises at the time of admission
✔ Goodwill Valuation Methods
This is an introductory conceptual video, not the complete chapter.
Next videos will include:
• Numerical Questions
• Adjustment Entries
• Practical Problems
👉 New students: Start from Level 1 playlist
👉 Next video: Deep Dive to Profit Sharing Ratio and Calculation of sacrificing ratio and gaining ratio?
🎯 Applicable for:
Class 12 State Board
Class 12 CBSE
CA Foundation
📌 If you want strong conceptual clarity in Partnership Accounts, follow the level-wise structured lectures on this channel.
📂 Playlist Links:
Level 1: [ • Partnership Accounts (LEVEL 1) for 12th C... ]
Level 2: [ • Partnership Accounts (LEVEL 2) for 12th C... ]
Level 3: [ • Partnership Accounts (LEVEL 3) for 12th C... ]
Stay tuned to master the logic behind the accounts!
#PartnershipAccounts #Class12Accounts #GoodwillValuation #ProfitSharingRatio #Commerce #AccountingBasics #Goodwill #SacrificingRatio #AdmissionOfPartner
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