How to Adjust Old Partner’s Capital when Total Capital of New Firm is Given | Admission of a Partner
Автор: Vishwakul
Загружено: 2026-01-12
Просмотров: 7
Описание:
#accountancy
#class12accounts
#admissionofapartner
#CapitalAdjustment
#partnershipaccounts
#commercestudents
#boardexampreparation
#accountancytips
#chapter12
#studywithme
Master the Adjustment of Old Partner's Capital in just a few minutes! 🎓
In this video, we solve Question 1 (3-Mark Category) from the Admission of a Partner chapter (Chapter XII). This specific case focuses on how to adjust the capital of old partners when the Total Capital of the new firm is already given.
This is a frequently asked topic in board exams and is crucial for scoring full marks in partnership accounts.
📝 What You Will Learn:
• How to calculate the new capital of old partners based on total firm capital.
• Finding the surplus or deficit in partner accounts.
• How to pass adjustment entries through Cash or Current Accounts.
• Step-by-step calculation for a 3-mark exam question.
📌 Quick Links:
• 0:00 - Introduction & Question Overview
• 1:15 - Calculating New Capital for Old Partners
• 2:45 - Identifying Surplus/Deficit
• 4:00 - Final Journal Entries & Tips
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