Accountancy Admission of a Partner | Accountancy | Class 12

In this module, you will:
learn about ADMISSION OF PARTNER

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0:00 Introduction
0:58 ADJUSTMENTS REQUIRED ON ADMISSION OF A PARTNER
1:24 CHANGE IN PROFIT SHARING RATIO
2:01 DIFFERENCE BETWEEN SACRIFICING RATIO AND NEW PROFIT SHARING RATIO
2:14 ACQUIRING PROFIT SHARE FROM ALL PARTNERS IN OLD PROFIT SHARING RATIO
2:53 ACQUIRING PROFIT SHARE FROM ALL PARTNERS IN A PARTICULAR RATIO
4:09 CALCULATION OF SACRIFICING RATIO OF OLD PARTNERS
6:00 WHEN NEW PARTNER BRINGS GOODWILL
7:47 WHEN NEW PARTNER DOES NOT BRING GOODWILL
8:44 WHEN NEW PARTNER BRINGS PARTIAL AMOUNT OF GOODWILL
9:44 TREATMENT OF GOODWILL APPEARING IN THE BOOKS
10:17 HIDDEN GOODWILL
11:22 REVALUTION OF ASSETS AND REASSESSMENT OF LIABILITIES
11:42 SHOWING ASSETS AND LIABILITIES AT REVISED VALUES
12:19 SHOWING ASSESTS AND LIABILITIES AT PRE-REVISED VALUES
13:30 TREATMENT OF RESERVES AND ACCOUMULATED PROFITS
14:41 PARTNERS CAPITAL ACCOUNT AND BALANCE SHEET
15:32 ADJUSTMENT OF CAPITAL

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