Скачать или смотреть CLASS-12TH I CRASH COURSE I ACCOUNTANCY I DISSOLUTION OF PARTNERSHIP FIRM

This crash course lecture explains the complete chapter Dissolution of Partnership Firm from Class 12 Accountancy.
The session covers concepts, journal entries, ledger accounts and numerical problems exactly as required for the board exam.
Topics Covered
1. Meaning & Types of Dissolution
• Dissolution of partnership
• Dissolution of partnership firm
• Dissolution by agreement, notice, court order
• Compulsory dissolution
2. Accounting Treatment on Dissolution
• Closing of books
• Realisation Account – purpose & format
• Partners’ Capital Accounts – preparation
• Bank/Cash Account – settlement
• Distribution of profit/loss on realisation
3. Important Adjustments
• Unrecorded assets
• Unrecorded liabilities
• Treatment of partner’s loan
• Partners taking over assets
• Realisation expenses
• Settlement of creditors
4. Methods of Settlement of Capital
• Fluctuating capital
• Fixed capital
• Garner vs Murray Rule
5. Numerical Problems (Board Pattern)
• Step-by-step solved illustrations
• Mixed adjustment questions
• Case-based & reasoning-type questions
• Common errors students must avoid
This Crash Course Helps Students:
• Understand dissolution entries with clarity
• Score high in numerical questions
• Learn complete chapter in one go
• Get exam-ready explanations and formats
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