Скачать или смотреть Change in Profit Sharing Ratio | Revaluation A/c | Class 12 Accountancy | Part 3

In this video, we will understand the concept of Change in Profit-Sharing Ratio (PSR) among existing partners in partnership accounts. When partners decide to change their agreement and alter the ratio in which profits and losses are shared, it affects revaluation of assets, goodwill adjustment, and capital accounts. This topic is important for Class 12 Accountancy and will help you prepare for exams with clarity.

We’ll cover:

Meaning of Change in PSR

Reasons for change in ratio

Sacrificing ratio & gaining ratio

Accounting treatments

This simple explanation will help you score well in your Board Exams and build a strong foundation in partnership accounts.

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