Accounts Part 22 | Partnership Types, Capital Accounts & Goodwill | UPSC EPFO/APFC 2025

Описание: In this session, we continue our journey through Partnership Accounts — a high-scoring topic for the UPSC EPFO & APFC 2025 examination.
This lecture explains the types of partnership accounts, the difference between fixed and fluctuating capital, and the concept of goodwill in partnership firms.

🎯 Topics Covered:

Types of Partnership Accounts

Fixed Capital Account vs Fluctuating Capital Account – key differences and examples

Goodwill – meaning, nature and types of customers

Disclaimer:
This lecture is created purely for educational purposes to assist aspirants preparing for the UPSC EPFO/APFC 2025 examination.
Concepts are simplified for better understanding.
Candidates should always cross-reference with official UPSC syllabus and standard accounting texts for comprehensive preparation.


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