10 Hours Complete Partnership Marathon 🔥 | CA Foundation May/Sep 2026 | CA Rishabh Rohra
CA by VC Gurukul
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10 Hours Complete Partnership Marathon 🔥 | CA Foundation May/Sep 2026 | CA Rishabh Rohra
35 146 просмотров · 4 месяца назад
CA by VC Gurukul
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35 146 просмотров · 4 месяца назад
10 Hours Complete Partnership Marathon 🔥 | CA Foundation May/Sep 2026 | CA Rishabh Rohra
Preparing for CA Foundation May/Sep 2026? This Partnership Accounts One Shot Marathon is designed to help you revise the entire chapter in a quick, clear, and exam-oriented way 💯
In this session, CA Rishabh Rohra covers all important concepts, formats, and adjustments to boost your confidence and help you score better in exams 📈
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Time Stamp -
[00:00] - Start
[00:06] - Marathon ka introduction aur exam weightage (approx. 20 marks).
[01:03] - Chapters covered: Fundamentals, Goodwill, Admission, Retirement, Death, and Dissolution.
[02:12] - Common steps for Reconstitution (Admission, Retirement, Death).
[06:11] - Partnership ki basic definition aur terms & conditions ka explanation.
[15:42] - Reconstitution of Firm: Admission, Retirement, aur Death ka base concepts.
[19:25] - Sacrifice aur Gain ka logic.
[25:32] - Formulas for Sacrificing and Gaining Ratios.
[37:25] - Calculation of New Profit Sharing Ratio (NPSR).
[52:03] - Difference between "From" and "Of" in ratio problems.
[01:04:10] - Revaluation Account ka logic (Fayda vs Nuksan).
[01:07:15] - Unrecorded Assets aur Liabilities ka treatment.
[01:13:58] - Revaluation balance ka distribution (Old partners, Old ratio).
4. Goodwill: Theory & Valuation
[01:15:09] - Goodwill ka matlab (Intangible Asset) aur impact on profits.
[01:27:35] - Types of Goodwill
[01:33:53] - Goodwill treatment at the time of Reconstitution.
[04:00:15] - Valuation Methods
[04:03:34] - Average Profit Method (Simple & Weighted).
[04:07:45] - Super Profit Method.
[04:10:40] - Annuity Method (Mathematics of Finance connection).
[04:13:20] - Capitalization Method.
[05:10:37] - Hidden Goodwill ka concept.
[02:03:24] - Treatment of Profits, Losses, and General Reserve.
[02:11:04] - Investment Fluctuation Reserve (IFR)
[02:28:17] - Workman Compensation Reserve (WCR)
[02:35:35] - Fictitious Assets (Deferred Revenue Expenditure) ka right-off.
[06:21:02] - Joint Life Policy (JLP)
[06:40:33] - Surrender Value vs. Sum Assured.
[07:11:06] - JLP Accounting
[07:55:41] - Separate Life Policy (SLP)
[02:40:03] - Admission Question
[03:20:25] - Capital Adjustment (Admission)
[05:38:10] - Retirement Question
[06:15:20] - Admission and Retirement combined scenarios.
[08:08:18] - Death Question
[09:28:32] - Dissolution process
[09:47:39] - Insolvency of Partners
[10:00:28] - Unrecorded Assets/JLP in Dissolution.
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