Partnership Firms - Fundamentals - Assertion & Reason Based MCQs | Class 12 Accountancy Chapter 1

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📢 Full Playlist Link:    • Class 12 Accountancy (LIVE) By Rahul Gauta...  

✅ In this video,

✔️ Class: 12th
✔️ Subject: Accountancy (T.S. Grewal)
✔️ Chapter: Partnership Firms - Fundamentals (Chapter 1)
✔️ Topic Name: Assertion & Reason Based MCQs
✔️ Topics Covered In This Video (By Rahul Gautam Sir): In this video, our teacher Rahul Sir will discuss the topic Assertion & Reason Based MCQs of the Chapter 1, Partnership Firms - Fundamentals of Class 12 Accountancy. Tune in to gain insights into the syllabus of this new session, and understand the underlying concepts in a better way.
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00:00 Introduction: Partnership Firms - Fundamentals - Assertion & Reason Based MCQs
05:30 Assertion & Reason Based (MCQs): (Que. 1 To 2) Assertion (A): Partnership is a separate and distinct entity from partners from the viewpoint of accounting.
21:31 Assertion & Reason Based (MCQs): (Que. 3 to 4) Assertion (A): Interest on Loan to partner is charged @ 6% p.a.,if Partnership Deed does not provide for charging of interest.
35:08 Assertion & Reason Based (MCQs): (Que. 5 to 6)Assertion (A): Bharat, a partner in the firm, gave loan of5,00,000 to the firm without an agreement as to rate of interest. At the year-end, the remaining partners agreed to allow interest on Loan by Bharat @ 8% p.a.
42:59 Assertion & Reason Based (MCQs): (Que. 7 to 8)Assertion (A): Interest charged on drawings is debited to Profit & Loss Appropriation Account.
54:59 Website Overview
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