CHANGE IN PSR | Goodwill | Detailed ONE SHOT | Class 12 | Accounts

[@kanhachanchlani6131]

1:03 Reconstitution of. Partnership 20:09 Calculation of Goodwill (AVERAGE PROFIT METHOD) 47:19 IMP Q/ANS---‐》 PART 1 56:10 Weighted Average Profit 1:18:04 (Super Profit Method) 1:32:36 (Capitalisation Method) 1:43:45 Accounting Treatment of Goodwill (Change in PSR CASE) 1:53:40 Accounting Treatment of Goodwill ( Reserves and Accumulated profit and loss) 2:00:42 Workmen Conpensation Reserve 2:06:35 [IFR] INVESTMENT FLUCTUATION RESERVE 2:12:42 General Treatment 2:20:40 Revaluation of assets and liabilities 2:24:29 IMP Q/ANS----》 PART 2 2:39:56 When Assets and liabilities are not to be recorded at Altered value or revised value 2:44:31 IMP Q/ANS----》 PART 3 2:56:30 THE END THANKS ME LATER HOPEFULLY IT WILL HELP BETTER FOR UPCOMING STUDENTS 😅

[@gkcaptainff1142]

Thnxxx brother ❤😂😅

[@RahulSingh-lt1gy]

bro ya 2025 exam ma sab ayega na kuch deleted to nhi ha na video m a

[@kanhachanchlani6131]

@@RahulSingh-lt1gy yes bro kuch deleted nahi hai

[@dragoonxgamer]

Thx brother

[@KritikaYadav-e4m]

Thanks 😊😊😊😊

[@shizu4474]

Any 2024 candidate?😢

[@shwetaahari7587]

Ud bro us😭😂

[@pushkarnanda3574]

Bhai prso exam h... Abi tk syllabus b ni hua pura mera toh... 😂😂😂😂

[@shizu4474]

@@pushkarnanda3574 same yr 🥺😂

[@shizu4474]

@@pushkarnanda3574 same yr 🥺😂

[@TannuRoy-mz5nw]

Yes I am 😂

[@quirkyfacts5]

Hope everyone get 95 percent in 12 board🎉

[@TaiSensei9]

Mere toh nai ayenge😅

[@Peaceofmind7687]

Bhai koi 98 vala hua toh 😂😂

[@chetansingh-mg3it]

Baaki k 5 percent tu laayega ?

[@Jai_.2005]

Hope karne se nahi aayege mehnat karne padege bhai ❤

[@pratyushtripathi8777]

​@justaguy619 it is someone's believe if you trust and study you can achieve 95 % 😊

[@premgupta2305]

We never found teacher like rajat arora in our whole life! Dil sa 💚 Thank you sir we miss you 😌

[@krisxxd]

Sahi baat

[@mritunjayrajput6673]

Anyone here 2024-2025 batch😢😢😢

[@artistgirl9411]

Yes

[@Nishasharma07-ns]

Yesss

[@SanjayKapoor-x9y]

Bhai 5din baad half yearly 😢😢😢

[@Anime_Moon]

Kal Half yearly 😫

[@udeymehra4627]

​​​@@Anime_Moonmera 16 sep ko hai, and aapka exam kaisa Gaya?

[@Creativegemwithiqra]

Thanks sir for your support ❤️✨ your hardwork is become a strength of thousands students ❤️ 🔥 . May this year all students get 70+ in accounts..🙂 because of only on Rajat sir ✨ .......sir is not well but they work hard for students it is a symptoms of a "GOOD TEACHER "😅❤️

[@utkarsh531]

Gxngdbdgn

[@kartikyadav5494]

Hello

[@kartikyadav5494]

Hello

[@mohit.verma1235]

😂😂😂😂😂😂😂😂😂😂😂😂

[@sunitachaudhary6269]

I usually don't watch this much long duration videos, but it's was YOURS toh ek ek chiz dekhi hai full video ... No skips❤

[@Simranpreetkaur424]

2023-2024 batch best of luck for their exam dated 23 march 2024 ❤ hit the study

[@AnjuNain-bx9jp]

Thanks

[@SimranKaur96crori]

Hi dear can u tell me that agr ous mein depreciation method nh btaya ho to kis method se krna ha?

[@Simranpreetkaur424]

@@SimranKaur96crori straight line method

[@SimranKaur96crori]

@@Simranpreetkaur424 thnku🌸✨️

[@firdosh0802]

Jab tution mein rho aur doubts pucho to bahut daant parti hai jiske kaaran mere doubts hi clear nhi ho paate the . Lekin Rajat sir ki videos to amazing and fabulous hai jitni baar dekho utna faadu base bn jata hai

[@jayakshpanwar186]

Yes! You are Right :) 😍🤭😎

[@ShrianshNarsikar]

Reall

[@DeepanshuSharma-ex9me]

Anyone 2024 batches

[@abhinav4117]

Yes

[@vishalbrar7161]

Yes

[@dayaprasadahier4292]

Sirr new session 23 - 24 meine khatam kr diya aapki in recorded video ko dekh kr . Sir fully doubt clear ho rhee he aapki in one shot ko dekh kr thanks you so much sir hamaree liye itti mehnat krne ke liye ❤❤

[@parineetasolanki8417]

Sir can plz tell which methods is more important from exam point of view in goodwill??

[@ayushagrawal9174]

Sunil sir and Rajat sir is best teacher for commerce students ❤🙏

[@jyotidudeja4922]

Sunil panda and rajat sir was best ❤

[@BADDEVIL18]

​@@jyotidudeja4922not was❌

[@Unique_Arts_]

Sir you are doing very much for us We are very lucky to have a teacher like you ❤❤

[@GW.UPENDRA]

Sir man saari chizen bhool gya tha aur sunil sir bhi short me samjha rahe the lekin aap ne detail me samjhaya to saari chizen samajh aa gyi Sir aapke liye lots of thank yous 😢❤❤❤❤❤❤❤❤❤❤

[@S.S_Movies-Youtube]

Thanks sir apki ye video ne 12boards me bhi bhot help ki or ab bba 1st year me bhi ❤😍☺️ And hatts off for your Hard work ❤

[@arttalent8994]

Can't thank you enough sir for this one shot revision!!! This literally helped me revise all the concepts(some which were not clear as well) and I was able to solve the questions with ease. Your way of teaching us is remarkable.😄😄

[@jotsistersbly7132]

Thankuso much sir for your help we really appreciate you effort and concerned towards us once again thanku so much.......

[@vershasaini2802]

Sir please make a video on answer sheet format for this session... We have lots of confusion regarding this and our school teachers inform us nothing about the format....

[@reemasharma2109]

Thank you so much sir ❤️❤️ We all are great full to have a teacher like you 😊

[@srishtisingh4497]

L, M and N are partners sharing profits and losses equally. They agree to admit D for equal share. For this purpose, value of goodwill is to be calculated on the basis of four years' Purchase of average profits of last five year. These profits were Year Amt 2013 60,000 (profit) 2014 1,40,000 (Profit) 2015 2,00,000 (Profit) 2016 2,80,000(Profit) 2017 2,40,000 (Loss) On 1st January, 2015, a moped costing 40,000 was purchased and debited to travelling expenses account, on which depreciation is to be charged @ 25%.Calculate the value of goodwill after adjusting the above. Sir ye question krwa dijiye Sir

[@killerboygaming7176]

I think the ans of this question is goodwill= Rs. 377,600

[@suryanshsawant1735]

mera to 366,000 aa rha hai

[@ashadsaifi1]

answer would be Rs. 376,000. See: First four year profits as it is ayenge, last year me loss he.. Aur ek mistake bhi.. Jab bhi ham koi asset khareedte he to asset ki value Profit and Loss account me nhi jaati sirf depreciation jata hai. to asset ki value galat gyi, to add back kar denge aur depreciation jana chaiye tha nhi gya, to minus kr denge.. (Plus because Profit me addback hoga qki pehle profit kam kr diya tha, Less isliye qki profit utne se actual kam krna tha) to Last year ka Net loss ese ayega -2,40,000+40,000(Asset Value)-10,000(Depreciation = 40,000 *25%) = -210,000. Total profit for 5 years = 470,000. Divide by 5 = 94,000; 4 Year purchase = 94,000 X 4 = 376,000/-. I Hope this helps!

[@shubhamsoni358]

​@@ashadsaifi1 I think answer is 366000 is absolutely correct

[@shubhamsoni358]

As per questions depreciation of 3 months was taken in year 2015 and rest of the years taken for whole year which is subtracted and the value 40000 is to be added in the year 2015 so the new profits and losses are 60000,140000,237500,270000,(250000) and total is 457500/5 =91500 Goodwill=91500*4=366000 I hope you can understand 🤞

[@deepdhillon3800]

The best teacher always teach from heart thank you commerce king for all that you do 💜💜💜💜💜💜

[@vinayak.....2205]

U know about secs

[@rashmika_19]

Thank u so much sir for all the efforts u r doing for us🙏💯❤️ You are best sir 💫✨❣️

[@i_kapil1877]

😲

[@mr.prince-nx7bk]

Abhi kon sa topic study kar rahi ho

[@mr.prince-nx7bk]

Me to PSR OR ADMISSION 3/4 baje Tak padhu ga aaj

[@mr.prince-nx7bk]

Maan ho to reply de dena

[@i_kapil1877]

🤣🤣🤣🤣

[@studyvxbes]

Reserves are to be retained or not to be distributed ( single adjustment entry) 2:16:00 2:40:00 Revused value of A AND L not to be recorded Revaluation ac... 2:20:45

[@flaze2455]

Sir ye 1:16:00 se jab apne 40000 2018 me kyu dala wo toh 1jan 2018 ka hai na wo toh 2017 me Jana chaiye please sir tell

[@ShivangiTiwari-py6zz]

2:16:16 - right sir

[@shambhusahu9896]

Sir ap Jo eh chintu chinti ki example dete hai es example se jaldi samaj aaya hai 🙌

[@dreamworld2714]

Sir capital reserve ki koi trick hogi?because uski find krne me tym lgta h to koi easiest way hota to jldi ho jata ..

[@yashshrivastava-mk4ss]

Thank you so much sir for being a inspiration for us ❣️💓💕

[@NobomiSharma]

❤

[@aviyadav9872]

Literally... Awesome to study...sir aaise he Easy way Mai padhai... Padhne Mai maza aata hai ...

[@prabha342]

Sir please post video for (missing values on capital A/c)

[@jazbiyazahid1614]

Goodwill= SP * no of years purchase 100000= SP* 4 SP= 100000*4=25000 AP-NP = 25000 80000-NP=25000 80000-25000=55000 Capital Employed*BRR/100 Capital Employed* 10 /100=55000 Capital Employed = 55000*10=550000

[@Sonia-mw7tv]

Thanku very much sir for explaining these topics 😘😘, the way in which u are explaining is superb 🔥🔥

[@sycostyle7463]

Very nice video sir ..thankyou g❤️❤️

[@harshsinghal8279]

Sir hmari answer sheet ke bare mai btado kch agr information ho toh like journal bna hua aayga kaise aayga toh ham jaise 6 mark se shuru krege toh fir dikkat aayigi yeh information pr daldo sir ek video 🙏

[@wahegurusahib7276]

Sir PART-B CASH flow k jgh Computerised accounting kr lu kya?? Kyu ki mjhe part b difficult lgti h... Pls uska bhi kch bta dijiye 🙏🏻🙏🏻🙏🏻

[@gopeshaggarwal9875]

SIR, CAPITAL EMPLOYED= TOTAL ASSETS -- CURRENT LIABILITIES NOT ASSETS --- LIABILITIES ALSO, THANK YOU FOR TEACHING US SO PEACEFULLY AND GENTLY WHICH WILL HELP US SCORE 75+/80 IN BOARD EXAMS EASILY. THANK YOU ONCE AGAIN

[@salehajabeen9938]

sir if i have doubts how can i ask you? please do answer thank you..and you help me alott

[@greeshmasingh2005]

Sir, please upload a video of major head and sub-head (Financial Statements of a Company) from exam point of view. It would be really helpful.

[@SaviiPubg]

Yes sir plzzzzzzzzzzzzzzzzzz

[@नारी-शक्ति]

Thank you sir i watched video for completing my back lock , it help me a lot :)

[@dimpiborah7283]

Thank you so much sir for ur efforts... Thank you for guiding us... I am scared about my acc exam.. But by seeing your videos I am now confident that i scoree good marks in my exam... Nd give my best.... You are bestest teacher sir ... 🧿🥺💟...

[@AnmolRandhawa1310]

hands down the best video on youtube for this chapter!!!!!!!

[@Eshaan_0019]

😭😭😭

[@jaideepsingh3270]

@@Eshaan_0019why cry bro😭

[@anshbatra9086]

Thanks a lot sir ❤

[@saminakhan1172]

👍🏻🤡

[@harleenkaur13172]

Sir last wale case me memorandum revaluation account bhi to ban skta hai ??

[@Oru_kadhai_solata]

Sir at 1:50:19 why does the answer vary for gaining and sacrificing partners if I calculate the goodwill with ratio and fraction?

[@devanshujain1267]

Bhai apka 16,666. To 16666. Kuch ara hoga

[@milleechug8590]

Sir please can you make a video regarding the answer sheet n how to use it if there is a comprehensive question which requires making both journal as well as some ledger accounts. Please sir make a video about it it's very confusing

[@shivanichouhan2936]

Sir hum apke students hai screenshot nhi lete notes bnate h 😅

[@rashigarg1152]

Sir in second adjustment year is given 2017 but in adjustment table 1 lakh is written in 2018 column. Sir i have a doubt in this plz explain me why u did so.

[@ayoushisingh9921]

Sir you are my all time favorite ♥️ teacher thanks for your help and support 🙏 i never got a teacher like you 💜🙏🙏🙏..... i will work hard and pass in these boards 💪

[@geniusstudy5512]

Sir shares ke working note dikhane jaruri ha... Ya ham roughly kar sakte ha... Nhi to sir lengthy ho jaega

[@khushiyadav2832]

Thank you sir Your effort ❤

[@daizyrajput7157]

Sir jo calculation of goodwill chapter hai vo alag hai or jo ch change in profit sharing ratio among existing partners vo alag hai

[@priyalagarwal3177]

Thankyou so much sir🙌 I am doing a professional course and this video is really helpful to clear my basics👏😊

[@alaasayed714]

Are we not supposed to use the new way to treating good will... ie... Raising and writing off method

[@vinayakprajapati2507]

Finally it's also completed...😌 Thank you so much sir 💖

[@Vivek-fp5oj]

Sir I have a doubt Creditors not likely to be claimed hence to be written off aise hi bhut sari sentence h smj ni aa rahi h ak video ispe bi bna do plzzz

[@mansi5491]

Thankuu so much sir because of ur video I scored 96 marks in my economics exams (class11)

[@nihitha1240]

This is so helpful sir thanks a lot .

[@akshatyahu1918]

Helo sir i pass 10th so i chose comers and goal for C.A🤗 u are really super teacher

[@Noone91875]

Spelling to shi karle! Baad me CA ki sochiyo!

[@riteshyadav9173]

@@Noone91875 bhai usko demotivate mat kar yaar

[@Noone91875]

@@riteshyadav9173 are yaar! Kya bhai! Sach to bola mene . Thoda reality check bhi to shi h!

[@tanmaysinghania]

heyy do reconsider aiming for becoming a CA because it is predicted that CA is a dying field as software's are taking over,where a firm needed 25 CAs now only need 5 just be sure good luck!

[@AbhinavTiwari12254]

Maine bhi comers li h 😂

[@ushatiwari8867]

Thank you sir... Accounts hi baaki h ab aur vo bhi Aapke asshirwaad se acha jayaega❤️❤️❤️💪💪😄😄😄

[@rozleenpanesar4348]

Very helpful videoss!!❤❤

[@manpreet___677]

Thank you so much sir ji 😊🙏💯😎👍😃😘🙂

[@reenajaiswal4147]

Thank you so much sir i was very confused in this.. Topic.. But.. Now I will not🥰🙇‍♀️thank you once again sir.. ❣️

[@kashikasetia7078]

Sir normal profit ka formula is AVERAGE capital employed multiplying NRR by 100

[@ridhaykothari4767]

Thankyou so much sir for clearing all our concepts🙏🏼🙏🏼

[@samithangadurai8128]

1:53:53 accounting treatment for reserves

[@NehaPandey-hy4eb]

Thank you so much sir for your superb videos and your efforts are really appreciable ......thank you so much sir....but I have a doubt plzz solve it .....sir in sample paper there is a choice between share forfeit ques with prorata and forfeit with reissue ques ....can I leave the topic of prorata because it's is quite difficult for me .....but I don't want to lose marks not even 1 mark .....plzz sir give response to this doubt ....and again thankyou so much @ Rajat Arora 🙏🙏

[@AnjaliVerma-dc6iz]

In pre board 2, i also thought the same and i left pro rata. I was confident that there will be option but when i got the paper and saw that i found that there was no option😭.. and i lost my 6 marks which stopped me from getting 80 marks..... So, we never know that what is gonna happen... And these are boards so we cannot take any risk... So I would recommend you to not to leave any of the topics thinking that there will be an option....

[@CApreperationsciencestreamgatt]

What i don't understand is , If investment is an asset and of real nature then upon increasing why is being credited? That totally contradict the rule "debit the reciever, credit the giver" . Also if investment is credited we can't even apply this rule as investment is being added some amount while not giving any .

[@CApreperationsciencestreamgatt]

Its like we're doing anything for sake or for convenience

[@TheKing-qi6bn]

Thx Of this series ❤❤ I was soo scared😅 of my accounts exam

[@mansi_tanwar]

Sir hmare half yearly exam khatam ho Gaye hai so please upload a video for coming days for complete syllabus 🙏🙏

[@namanbhardwaj1812]

Chalo bhai accounts ka syllabus shuru krte hai 👍

[@jagdishsingh-sj8xy]

Hme class teacher ki smaj ni laghti but aap ki vaje se exam bhut ache ho jate hai because u are very gud teaching and understanding ❤❤❤

[@srihariharans3962]

Hi sir, could you please make a video on how to use the answer sheet for boards this year? its very confusing. Also thank you so for the videos you upload sir🙏🙏🙏🙏🙏

[@shivanggiri7041]

Sir mujhe ek problem 😢h aapse ek baat puchni thi ki sir aapki y jo conceptual clarity wali video h isme s bhi questions kare ya phir end m jo aap Important questions wali video late ho unhe hi kare bs 🥺😔bta dijiye sir 🙏

[@yung.primer]

Best explanation with real life examples, nothing but chintu and chintu were constant 😅 Thankyou sir for your videos helping the 2023-24 batch also 👍🏽

[@CApreperationsciencestreamgatt]

Are you dense?

[@ayushgharde7681]

Thank you sir 🙏🏻❤

[@sunnycheema1996]

Ek din pehle nhi 2 din pehle dekh rhe he😂

[@sunitachaudhary6269]

All doubt clear in one shot❤

[@ritikmishra8458]

52:50 Sir, why did you invest your 2017 expenses in 2018?

[@Animationworld9090]

Sir PYQ ki pdf bhi upload kr dijiye plz

[@ffkingofindia6592]

Bhai sir ne shares k one shot karaye hain kya recently share capital k koi bata do plzzzzzzzzzz

[@iamshubh_52]

25:18 Setting h Sir Kii 😂🔥💕

[@stfuprajjjju_]

🤣🤣🤣🤣

[@rozleenpanesar4348]

😂😂

[@Gayatrikanwarstudies]

Sir weighted avg profit k ous m 1 January 2018 wala revenue expenditure 2017 m ana chaiya kyuki 1 April 2017 se 31 mar 2018 tak accounting year apply hoga

[@thst.yleloft78]

2023-24 batch❤

[@arpitarai4125]

U r the bestest teacher in the world sir 🥰🥰

[@toonskahani]

Good teacher of commerce 😍 btw aapne video ke beech mein hair cut kara liya 😂😂😂😂😂😂

[@giga_chad-cr7]

2:45:00 question of adjustment entry of assets and liabilities

[@fluenwaurse2021]

Thank you sir for your videos and also sir I have made a chapterwise strategy from short to long of 13 chapters, if you say so I will write here!!

[@Aronya_mitra_18]

Likhdo bhai🫡

[@jyotidudeja4922]

No requirement nhi h rajat sir ki ataregy fir account was very best for us

[@fluenwaurse2021]

@@jyotidudeja4922 Han mera matlb agar Chapterwise given ko Rajat sir se padhoge to jaldi aur achhe se cover hojayega!!👍

[@Harjindersawna1978]

Answer sheet kaise fill krni h ?? Jo format sheet m ayenge unko use krna jruri h??

[@SumitSharma-kb2ur]

Sbko exam se ek din pehle h yaad aati h apki 😂❤❤❤❤ thank you sir

[@SumitSharma-kb2ur]

Thank you sir❤❤❤❤

[@kashishsharma3557]

2:08:56 par dono partners mei 15000 15000 distribute hoga, 10000 nahi

[@funnymovement-yu1fs]

Pagal Ho Raha hai kya tu unki ratio equal thi😂

[@funnymovement-yu1fs]

Kya Gunda Banega re tu

[@kunaltomer7174]

2024 -2025 batch here ..😅

[@Aestheticinsaan2105]

Hmm😊

[@Sagarrathor36]

Sir Goodwill is fictitious assets because they benefit long terms and purchase goodwill will be purchased expense only one time Sir kya ye sachi ha

[@Saksm16]

Goodwill is not a fictitious asset

[@sumit_sadulpuriya_007]

Sir one short is OP 😅❤ 29

[@ReelsinPixels]

Sir CUET Ki Strategy After Accounts Start Kara Dijiyega. General test Bst+account+eco Bahut confusion ho raha syllabus ko lekar. 2 months or sath chahiye aapka.

[@brijeshkamboj8987]

Kyu bhyi uske baad ni chaiyye aisa teacher ............. I really want him to guide us in every step every field........going to miss his classes a lot💔🥺

[@ReelsinPixels]

@@brijeshkamboj8987 iss batch ke liye keh rahe thai bhai sir toh hamesha hi rahenge.

[@brijeshkamboj8987]

@@ReelsinPixels hn Bhai shi baat h ek baar exms khtm hojae to bhaiya sb phir direct challang lgaenge cuet k liye......haalaki unhone form bharne ka procedure vgera ki b Dali h videos cuet se related to syllabus ki b zroor daalenge

[@SHERSHAHINVESTMENT]

Sir pure saal me jo nahi padh paata woh maine 3 din me nipta diya pura ac ka course...2023-24 examination makkhaan ho sir😂

[@nishabhardwaj1445]

Kaise bhai meko vi bta do kaise kiya maine ab tk kuch ni pdha khasker accounts

[@SHERSHAHINVESTMENT]

@@nishabhardwaj1445 bro one shot videos dekho...then book ke illustrations solve Karo...aur abhi to retirement chal raha hai dheere dheere cover karlo

[@Gurman-ld6lu]

Marks?

[@bhavyasharma8698]

Sir 1st question of avg profit aapne keval avg profit nikal ke chod diya 278000*3 toh Kiya hee nhi So the right answer will be 834000 Ps:- thanks for your efforts and support sir really glad that you're here for us

[@geetarathore3500]

Aabhi kon kon acc kar rha ha 5 din kasey chale gye pta nhi chale 🥲

[@Beauty_buzz.19]

Same sis 😂😂 Mai to ye sochri Mai kitti velli hun

[@geetarathore3500]

🤝🏼😂

[@Beauty_buzz.19]

😂

[@reshuyadav8239]

Insta I,d btaiye Ayush hu m

[@dimpalmanwani1986]

Tnq uh so much sir for your help and for your mind-blowing teaching ❤

[@isheeka.1818]

Hat's off to your hardwork...sir 👍🤗