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Account chapter 4


10 days strategy before exam in accountancy video link:-
   • Accountancy 10 Days strategy Before Exam  

Capital Adjustment video link
part-A
   • Capital adjustment | Admission of a new pa...  

part-B
   • Capital adjustment at the time of admissio...  

part-C
   • Capital adjustment | Part III | Admission ...  

after watching this video you are able to understand :-
Admission of a new partner
Ca
Meaning of reconstitution of partnership
Reasons of reconstitution of partnership firm
How to calculate new profit sharing ratio at the time of admission
New profit sharing ratio
How to calculate gaining and sacrificing ratio
at the time of admission
Sacrificing ratio
Treatment of goodwill in admission of a new partner
Treatment of goodwill
Accounting treatment of reserves accumulated profits and losses
Treatment of goodwill :-
1. When new partner bring premium for goodwill in cash
2. When premium for goodwill brought by new partner in kind
3. When only part payment of goodwill bring by New partner
4. When new partner unable to bring any amount of goodwill in cash

Hidden goodwill concept.


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