Class XII Boards🔥Q5 6M Admission | Adjustment of Old Partners Capital by opening Current Accounts

Описание: Master the trickiest 6-marker in Accountancy! ✍️📊
In this session, we tackle a crucial Class XII Board Exam concept: Adjustment of Old Partners' Capital based on the New Partner’s Capital. We focus specifically on the method of adjusting the balance by opening Current Accounts—a common area where students make calculation errors.
This step-by-step guide is designed for Vishwakul students and commerce aspirants aiming for a perfect score in their Boards.
📌 Key Concepts Covered:
• Calculating Total Capital of the New Firm based on the incoming partner's share.
• Determining the New Capital for old partners using the New Profit Sharing Ratio (NPSR).
• Identifying "Surplus" or "Deficit" in Capital Accounts.
• The Current Account Twist: Recording the final adjustment without involving Cash/Bank.
📑 Video Timestamps:
0:00 - Why Q5 is a Rank Booster (The 6-Mark Strategy)
1:20 - Analyzing the Capital Adjustment Clause
3:00 - Step 1: Finding Total Firm Capital
5:15 - Step 2: Calculating New Capital for Old Partners
8:45 - Step 3: Opening Current Accounts (The Journal Entry)
11:30 - How to show Current A/cs in the new Balance Sheet
14:00 - Common Mistakes to Avoid
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🔗 Resources & Links:

• Class 12 Accounts Playlist:    • Class XII 6 Marker Admission of a Partner  

• Free Practice Sheets (PDF): https://docs.google.com/document/d/12...

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