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Dissolution of a Partnership Firm- ONE SHOT | Class 12 Accounts | Dr. Lalit Joshi🎯
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Your Queries
1. What is a partnership? Explain in simple words.
2. Why do partners make a partnership deed?
3. What is the meaning of profit-sharing ratio?
4. What happens if the partnership deed is silent about the profit-sharing ratio?
5. What is interest on drawings and why is it charged?
6. What is the difference between fixed capital and fluctuating capital? (Explain simply)
7. Why is P&L Appropriation Account prepared?
8. Give any two items shown in a partner’s Capital Account.
9. What is the rate of interest on partner’s loan when deed is silent?
10. Are partners entitled to salary if deed is silent?
11. Is interest on drawings allowed when deed is silent?
12. Is interest on capital allowed when deed is silent?
13. What is the minimum number of people required to form a partnership?
14. What is the main objective of forming a partnership firm?
15. What is the difference between a partner and a proprietor?
16. What is meant by "partners' mutual agency"?
17. Why is partnership based on an agreement?
18. Sir, why is a new partner admitted? What benefits does the firm get?
19. Is sacrificing ratio always necessary at the time of admission?
20. How do we calculate sacrificing ratio if the new partner’s share is given but old ratio is not changing?
21. What is the difference between sacrificing ratio and new profit-sharing ratio?
22. Sir, how do we treat goodwill when the new partner brings it in cash?
23. If the new partner cannot bring goodwill, how do we adjust it?
24. What is the difference between premium for goodwill and hidden goodwill?
25. How do we calculate hidden goodwill?
26. Is goodwill compulsory at the time of admission?
27. Goodwill Treatment on Retirement of a Partner
28. Gaining Ratio Class 12 Accounts
29. Retiring Partner's Loan Account
30. Share of Profit of Deceased Partner
31. Difference between Retirement and Death of a Partner
32. What is Accumulated Profit and Reserve treatment on retirement?
33. What is meant by death of a partner?
34. Why is a new profit-sharing ratio required on death of a partner?
35. What is Gaining Ratio?
36. How is gaining ratio calculated when remaining partners share profits equally?
37. Name the account prepared to distribute reserves and accumulated profits.
38. To whom is the deceased partner’s share of goodwill credited?
39. What is Executor’s Account?
40. State one item credited to Executor’s Account.
41. what is dissolution.
42. how we can calculate dissolution.
43. How we can find this is a dissolution questions.



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