CSEET FREE/CS FOUNDATION | ACCOUNTS | MAHA MARATHON | OCT 2026 | CS SHUBHAM ABAD
CSEET Unique Academy For Commerce
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CSEET FREE/CS FOUNDATION | ACCOUNTS | MAHA MARATHON | OCT 2026 | CS SHUBHAM ABAD
18 201 просмотр · Трансляция закончилась 6 дней назад
CSEET Unique Academy For Commerce
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18 201 просмотр · Трансляция закончилась 6 дней назад
India's Best Coaching for 11th Commerce, 12th Commerce, CSEET, CS Executive, CS Professional, CA Foundation & CA Inter Students, with a wide coverage of all topics! Visit now and crack your exams.
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Timestamps
00:00:00 – Marathon Introduction & Topic Overview
00:05:02 – Fundamentals & Core Concepts of Partnership
00:08:30 – Need & Key Adjustments on Admission of a Partner
00:10:22 – Concept 1: Change in Profit Sharing Ratio (PSR)
00:16:38 – Concept 2: Significance & Logic of Goodwill
00:18:31 – Concept 3: Revaluation of Assets & Liabilities
00:19:40 – Concept 4: Treatment of General Reserve & Accumulated Profits
00:20:10 – Concept 5: Overview of Capital Adjustment
00:21:20 – Calculating New PSR (Category 1: Direct Remaining Share)
00:35:45 – Fast Calculation Trick for New PSR
00:40:39 – Calculating New PSR (Category 2: Given Partner Sacrifices)
01:10:30 – Calculating New PSR (Category 3: Given Sacrificing Ratio)
02:05:39 – Valuation of Goodwill (Methods Overview)
02:10:46 – Goodwill Method 1: Average Profit Method & Examples
02:20:06 – Goodwill Method 2: Super Profit Method & Formulas
02:37:39 – Goodwill Method 3 & 4: Capitalisation & Annuity Methods
02:50:04 – Accounting Entries for Goodwill (Cash vs. Non-Cash & Withdrawal)
03:05:08 – Revaluation Account Format & P&L Adjustment Rules
03:22:15 – Comprehensive Practical Problem 1 (Ledgers & Balance Sheet)
05:07:39 – Advanced Concept: Adjustment of Capital as per New PSR
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