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Pragyan Commerce

Q4. A, B, and C are partners sharing profits in the ratio 4:3:2. B retires. The new profit sharing ratio between A and C will be:

(A, B рдФрд░ C 4:3:2 рдХреЗ рдЕрдиреБрдкрд╛рдд рдореЗрдВ рд▓рд╛рдн рдмрд╛рдБрдЯрддреЗ рд╣реБрдП рд╕рд╛рдЭреЗрджрд╛рд░ рд╣реИрдВред B рдЕрд╡рдХрд╛рд╢ рдЧреНрд░рд╣рдг рдХрд░рддрд╛ рд╣реИред A рдФрд░ C рдХрд╛ рдирдпрд╛ рд▓рд╛рдн рд╡рд┐рднрд╛рдЬрди рдЕрдиреБрдкрд╛рдд рдХреНрдпрд╛ рд╣реЛрдЧрд╛?)

#RetirementOfAPartner #Class12Accounts #Class12Accountancy #AccountancyClass12 #PartnershipAccounts

17 hours ago | [YT] | 0

Pragyan Commerce

Q3. If the amount due to the retiring partner is not paid immediately, it is transferred to his:

(рдпрджрд┐ рдЕрд╡рдХрд╛рд╢ рдЧреНрд░рд╣рдг рдХрд░рдиреЗ рд╡рд╛рд▓реЗ рд╕рд╛рдЭреЗрджрд╛рд░ рдХреА рджреЗрдп рд░рд╛рд╢рд┐ рдХрд╛ рддреБрд░рдВрдд рднреБрдЧрддрд╛рди рдирд╣реАрдВ рдХрд┐рдпрд╛ рдЬрд╛рддрд╛ рд╣реИ, рддреЛ рдЙрд╕реЗ рдХрд╣рд╛рдБ рд╕реНрдерд╛рдирд╛рдВрддрд░рд┐рдд рдХрд┐рдпрд╛ рдЬрд╛рддрд╛ рд╣реИ?)


#RetirementOfAPartner #Class12Accounts #Class12Accountancy #AccountancyClass12 #PartnershipAccounts

1 day ago | [YT] | 0

Pragyan Commerce

Q2. At the time of retirement of a partner, the retiring partnerтАЩs share of goodwill is credited to his capital account and debited to:

(рдХрд┐рд╕реА рд╕рд╛рдЭреЗрджрд╛рд░ рдХреЗ рдЕрд╡рдХрд╛рд╢ рдЧреНрд░рд╣рдг рдкрд░, рдЙрд╕рдХреЗ рд╣рд┐рд╕реНрд╕реЗ рдХреА рдЦреНрдпрд╛рддрд┐ рдХреЛ рдЙрд╕рдХреЗ рдкреВрдБрдЬреА рдЦрд╛рддреЗ рдореЗрдВ рдХреНрд░реЗрдбрд┐рдЯ рдХрд┐рдпрд╛ рдЬрд╛рддрд╛ рд╣реИ рдФрд░ рдбреЗрдмрд┐рдЯ рдХрд┐рдпрд╛ рдЬрд╛рддрд╛ рд╣реИ:)


#RetirementOfAPartner #Class12Accounts #Class12Accountancy #AccountancyClass12 #PartnershipAccounts

2 days ago | [YT] | 0

Pragyan Commerce

Pragyan Commerce
Scheduled for 28 Sept 2026, 17:00 (local time)
Gaining Ratio is calculated as:

(рд▓рд╛рдн рдкреНрд░рд╛рдкреНрддрд┐ рдЕрдиреБрдкрд╛рдд (Gaining Ratio) рдХреА рдЧрдгрдирд╛ рдХрд┐рд╕ рдкреНрд░рдХрд╛рд░ рдХреА рдЬрд╛рддреА рд╣реИ?)

#RetirementOfAPartner #Class12Accounts #Class12Accountancy #AccountancyClass12 #PartnershipAccounts

3 days ago | [YT] | 1

Pragyan Commerce

ЁЯФ┤ LIVE CLASS тАУ DAY 3

ЁЯУЪ Class 12 Accounts | Retirement of a Partner

рдЖрдЬ рдХреА Live Class рдореЗрдВ рд╣рдо рдХрд░реЗрдВрдЧреЗ Retirement of a Partner тАУ Day 3 рдХреА рддреИрдпрд╛рд░реА, with practical concepts and questions.

ЁЯУЦ TS Grewal 2026-27
тП░ Live @ 8 PM

ЁЯОп рдЕрдЧрд░ рдЖрдк Class 12 Accounts рдХреА preparation рдХрд░ рд░рд╣реЗ рд╣реИрдВ, рддреЛ рдЗрд╕ class рдХреЛ рдЬрд░реВрд░ join рдХрд░реЗрдВ рдФрд░ chapter рдХреЛ step-by-step complete рдХрд░реЗрдВ.

ЁЯСитАНЁЯПл By CMA Dhanraj Dangi

ЁЯСЗ Comment рдХрд░рдХреЗ рдмрддрд╛рдЗрдП тАФ Retirement of a Partner рдореЗрдВ рдЖрдкрдХреЛ рд╕рдмрд╕реЗ рдЬреНрдпрд╛рджрд╛ difficulty рдХрд┐рд╕ topic рдореЗрдВ рдЖрддреА рд╣реИ?

#Class12Accounts #RetirementOfAPartner #TSGrewal #Accounts202627 #CMA DhanrajDangi #LiveClass #CommerceStudents #Accountancy #PragyanCommerce

4 days ago | [YT] | 4

Pragyan Commerce

Workmen Compensation Reserve excess over claim is credited to:

рджрд╛рд╡реЗ рд╕реЗ рдЕрдзрд┐рдХ рдХрд░реНрдордЪрд╛рд░реА рдХреНрд╖рддрд┐рдкреВрд░реНрддрд┐ рд╕рдВрдЪрдп (WCR) рдХреЛ рдХрд╣рд╛рдБ рдХреНрд░реЗрдбрд┐рдЯ рдХрд┐рдпрд╛ рдЬрд╛рддрд╛ рд╣реИ?



#Class12Accounts #12thAccountancy #AccountsQuiz #AccountancyClass12 #CBSEClass12Accounts #AccountsMCQ #AccountsQuizTime #AccountancyMCQ #CommerceQuiz

3 weeks ago | [YT] | 2

Pragyan Commerce

If a partner retires after a new partner is admitted, the firm undergoes:

рдпрджрд┐ рдПрдХ рдирдП рд╕рд╛рдЭреЗрджрд╛рд░ рдХреЗ рдкреНрд░рд╡реЗрд╢ рдХреЗ рдмрд╛рдж рдХреЛрдИ рд╕рд╛рдЭреЗрджрд╛рд░ рд╕реЗрд╡рд╛рдирд┐рд╡реГрддреНрдд рд╣реЛрддрд╛ рд╣реИ, рддреЛ рдлрд░реНрдо рдХрд╛ рд╣реЛрддрд╛ рд╣реИ:




#Class12Accounts #12thAccountancy #AccountsQuiz #AccountancyClass12 #CBSEClass12Accounts #AccountsMCQ #AccountsQuizTime #AccountancyMCQ #CommerceQuiz

3 weeks ago | [YT] | 3

Pragyan Commerce

Investment Fluctuation Reserve is used to meet the fall in the value of:

рдирд┐рд╡реЗрд╢ рдЙрддрд╛рд░-рдЪрдврд╝рд╛рд╡ рд╕рдВрдЪрдп (IFR) рдХрд╛ рдЙрдкрдпреЛрдЧ рдХрд┐рд╕рдХреЗ рдореВрд▓реНрдп рдореЗрдВ рдЧрд┐рд░рд╛рд╡рдЯ рдХреЛ рдкреВрд░рд╛ рдХрд░рдиреЗ рдХреЗ рд▓рд┐рдП рдХрд┐рдпрд╛ рдЬрд╛рддрд╛ рд╣реИ?




#Class12Accounts #12thAccountancy #AccountsQuiz #AccountancyClass12 #CBSEClass12Accounts #AccountsMCQ #AccountsQuizTime #AccountancyMCQ #CommerceQuiz

3 weeks ago | [YT] | 2

Pragyan Commerce

Hidden Goodwill is calculated on the basis of:

рдЧреБрдкреНрдд рдЦреНрдпрд╛рддрд┐ (Hidden Goodwill) рдХреА рдЧрдгрдирд╛ рдХрд┐рд╕рдХреЗ рдЖрдзрд╛рд░ рдкрд░ рдХреА рдЬрд╛рддреА рд╣реИ?




#Class12Accounts #12thAccountancy #AccountsQuiz #AccountancyClass12 #CBSEClass12Accounts #AccountsMCQ #AccountsQuizTime #AccountancyMCQ #CommerceQuiz

3 weeks ago | [YT] | 3

Pragyan Commerce

Unrecorded liabilities, when recorded at the time of admission, result in:

рдкреНрд░рд╡реЗрд╢ рдХреЗ рд╕рдордп рдЕрдирд▓рд┐рдЦреЗ рджрд╛рдпрд┐рддреНрд╡реЛрдВ рдХреЛ рджрд░реНрдЬ рдХрд░рдиреЗ рдХрд╛ рдкрд░рд┐рдгрд╛рдо рд╣реЛрддрд╛ рд╣реИ:




#Class12Accounts #12thAccountancy #AccountsQuiz #AccountancyClass12 #CBSEClass12Accounts #AccountsMCQ #AccountsQuizTime #AccountancyMCQ #CommerceQuiz

3 weeks ago | [YT] | 2