CA Foundation | Accounts | Ch 10 | Unit 1 | Partnership - Adjustment | Lec 1 | Jan 27

India’s No.1 Coaching for CA Foundation | Unique Academy for Commerce Whatsapp Group https://chat.whatsapp.com/FO4FUg4LtV2... 🔴 Register for CA Foundation WhatsApp Study Group 👉 https://uniqueacademyforcommerce.com/... 🔴 Join our Telegram for CA-related updates & important announcements 👉 https://t.me/CAuniqueacademy Get ready to crack CA Foundation Dec 25/Jan 26 with the most trusted name in commerce education – Unique Academy for Commerce. Learn from India’s top CA faculty and experience the perfect blend of conceptual clarity and exam-oriented preparation. 🎓 Subscribe to Our YouTube Channels: 📍 11th & 12th HSC Maharashtra Board    / @hscmaharashtracommercebyunique   📍 11th & 12th CBSE BOARD    / @11th12thcbsecommerceunique   📍 CA Foundation Unique academy of commerce →    / @cauniqueacademyforcommerce   📍 CSEET Unique academy of commerce →    / @cseetuniqueacademyforcommerce   📍 CMA Foundation Unique academy of commerce →    / @cmafoundationuniqueacademy   Timestamps [00:00] Introduction & Setup [05:50] Introduction to Partnership Reconstitution & Meaning of Novation [07:15] Three Cases of Reconstitution: Profit Ratio Change, Admission, and Retirement/Death [09:39] Six Common Adjustments in Partnership Reconstitution [13:36] Calculation of New Profit Sharing Ratio in Case of Admission [15:08] Formula: Old Ratio Minus Sacrifice & Finding Sacrificing Ratio [14:39] Practical Question 1: Basic New Profit Sharing Ratio Calculation [00:00] (Audio Check & Break) [52:00] Practical Question 2: Specific Sacrifice Amounts (A & B) [54:41] Conceptual Discussion: Absolute Values vs. Ratios (Statistical Analogy) [01:13:39] Practical Question 3: Fractional Surrenders & Proportional Shares [01:24:13] Solving Multiple Practice Examples for Admission [01:33:39] New Profit Sharing Ratio Formula in Case of Retirement & Death (Old Ratio Plus Gain) [01:35:54] Summary Notes & Conclusion 📚 More Resources: ✅CA Foundation Live + Recorded Lectures: https://uniqueacademyforcommerce.com/... 🌐 Visit Our Website: https://uniqueacademyforcommerce.com/ 📞 Contact Us for Admissions: 📲 +91 8007916622 | +91 8007916633 💙 Loved this FREE lecture? Don’t forget to LIKE, SHARE & SUBSCRIBE for more FREE videos! 📌 Subscribe now & stay ahead in your CA Foundation journey! ✨ Unique Academy for Commerce – Your Success, Our Mission! Address : Shop No 25, Kumar Prestige Point, Near Chinchechi Talim, Behind BSNL Telephone Exchange, Shukrwar Peth, Bajirao Road, Pune-411002 #CAFoundation #CAFoundationAccounts #PartnershipAccounts #CAExams #UniqueAcademyForCommerce #CommerceStudents #AccountingLectures #ReconstitutionOfFirm #ProfitSharingRatio #CAFoundationPreparation #PartnershipAdmission #PartnershipRetirement #AccountingConcepts #CAJourney #CharteredAccountancy #StudyCA #CAStudents #AccountsTutorial #FinancialAccounting