Admission of Partner | Complete Chapter | CA Foundation Accounts | CA Foundation June/Dec 24 | ICAI

Описание:

At 0:00 the video opens with an introduction, followed by a detailed discussion of the admission of a partner at 1:08. The instructor explains the process of admitting a new partner at 11:18, and addresses common questions at 1:20:00. Subsequent sections cover the amount brought in by a partner at 1:40:46, the treatment of premium for goodwill at 1:51:08, and how goodwill appears in the balance sheet at 2:38:36. The video then discusses the treatment of free reserves at 2:55:51, accumulated losses at 3:14:19, and revaluation of assets and liabilities at 3:21:34. It also examines four types of situations, revaluation, and the assets and liabilities taken over by a partner at 3:29:14, 3:42:13, and 3:48:04. Later, the treatment of investment in the fluctuation fund is covered at 4:41:52, followed by journal entries at 5:00:13, capital adjustments at 5:24:40, and exercise questions at 6:03:24. The video concludes with important questions at 6:12:21.