GNG Accountancy | Day 8 | Chapter 2 | Class 12 | Goodwill and Change in PSR.

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कृष्णाय वासुदेवाय हरये परमात्मने । प्रणतः क्लेशनाशाय गोविंदाय नमो नमः

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Radhe Radhe

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ॐ एकदन्ताय विहे वक्रतुण्डाय धीमहि तन्नो दन्तिः प्रचोदयात्

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ॐ कृष्णाय वासुदेवाय हरये परमात्मने । प्रणतः क्लेशनाशाय गोविंदाय नमो नमः ।।

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कृष्णाय वासुदेवाय हरये परमात्मने। प्रणत क्लेशनाशाय गोविन्दाय नमो नम:

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[@ishanjain-pg4em]

40:18 Homework Entry of goodwill C's capital a/c ...... Dr 15000 To A's capital a/c 7500 To B's capital a/c 7500

[@PRIYANSHU00082]

@ishanjain-pg4em bhai solution bta de bs iss entry ka

[@RishiRana-CA]

Kaha se aa rha hai ye ????

[@khushbusharma6929]

​@@PRIYANSHU00082 Old share- New share kroge toh sacrifice share aayega A:B:C ka 1/24:1/24:(2/24) C ka negative aarha hai toh voh gain kr rha hai isliye voh debit aur baki dono credit honge Amount goodwill ki 180000 thi so 180000*1/24 or 180000*2/24 aise kr amount nikal lenge toh yehi entry banegi Hope you understand!

[@ishanjain-pg4em]

​@@PRIYANSHU00082 gaining ratio of c is 2/24 . So goodwill of c will be 180000×2/24 = 15000 with A and B 180000×1/24= 7500

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bhai new ratio kaise nikala in detail batao

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Future point rajat sir ❤❤

[@ADEDLOOP]

00:06 - Discussing the importance of completing goodwill and PSR topics. 01:12 - Understanding goodwill and its accounting treatment in partnerships. 03:05 - Understanding adjustments in goodwill and treatment of reserves in partnerships. 04:00 - Understanding reserves and profit-loss accounts in firm accounting. 05:41 - Understanding debit and credit balances in reserves and profits. 06:41 - Change in profit-sharing ratio explained with partner dynamics. 08:40 - Understand the treatment of reserves during changes in partnership ratios. 09:32 - Methods of handling reserves among partners to avoid disputes. 11:26 - Understanding special reserves like Workman Compensation Reserve. 12:29 - Understanding Workers' Compensation Reserve and Its Distribution in Profit Sharing Ratio. 14:10 - Understanding reserves distribution in partnership accounts. 15:06 - Understanding adjustments for worker claims and reserves in partnership accounts. 17:30 - Introduction to revaluation account for asset and liability changes. 18:29 - Creating a Revaluation Account for recording liabilities. 20:16 - Change in profit sharing ratio affects reserve treatment. 21:00 - Market value of shares can fluctuate due to demand and supply. 22:48 - Investment loss recorded and adjustments in accounts discussed. 23:43 - Understanding investment losses and reserves in accounting. 25:40 - Understanding asset revaluation impacts on partnership accounts. 26:36 - Understanding profit distribution among partners. 28:21 - Understanding profit distribution and reserves accounting. 29:27 - Understanding partner ratios and their changes in goodwill accounting. 31:48 - Understanding goodwill and its accounting entries in partnerships. 32:55 - Calculation of Sacrifice Ratio for Goodwill in Partnership 35:03 - Partners want to transfer general reserve to capital based on sharing ratio. 36:11 - Understanding goodwill and sacrifice ratio in partnership changes. 38:25 - Understanding Sacrifice Ratio in Goodwill Accounting. 39:10 - Understanding goodwill adjustments and revaluation in partnership accounts. 40:57 - Discussion on progress in studies and motivation for upcoming exams. ADEDLOOP.....

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38:54 C' s capital A/c dr. 15000 To A's capital A/c 7500 To B's capital A/c 7500 Day 8:✅(part 2) Present sir 🙋‍♀️ Thank you so much sir ❤❤

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​@@PRIYANSHU00082 Sacrifice ratio se..

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@@PRIYANSHU00082 Sacrifice ratio se..

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39:14 homework question! Entry C capital a/c. Dr 15000 To A capital a/c 7500 To B capital a/c 7500 (Being to Goodwill rightoff in gaining to sacrificeing ratio)

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