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Content Provider | Chhattisgarh Board of Secondary Education (CGBSE) |
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Description | यह वीडियो व्याख्यान स्कूल शिक्षा विभाग, छत्तीसगढ़ सरकार द्वारा आयोजित कक्षा १२ के लेखा शास्त्र से "साझेदारी का पुनर्गठन साझेदार की निवृत्ति'' नामक अध्याय पर आधारित है। साझेदारी व्यापार में जब एक साझेदार अवकाश ग्रहण करता है या उस की मृत्यु होजाती है तो साझेदारी का पुनर्गठन किया जाता है। ऐसे स्थिति में साझेदार पूंजी परिवर्तन, लाभ प्राप्ति अनुपात में परिवर्तन करते हैं। प्रस्तुत अध्याय में लाभ प्राप्ति अनुपात कैसे निर्धारित करते हैं और इस की गणना के बारे में व्याख्यान है। अध्याय केअंत में अभ्यास प्रश्नों पर उनके संबंधित उत्तरों के साथ पुनरावृत्ती के लिए विस्तार से चर्चा की गई है। This video lecture conducted by the Department of School Education, Government of Chhattisgarh is based on the chapter "Reorganization of Partnership Retirement of Partner" from the Accountancy of class XII. In partnership business, when one of the partners retires or dies, the partnership is reconstituted. In such a situation, the partners make changes in the capital conversion, profit margin ratio. The present chapter is about how to determine the profit earning ratio and calculate it this is being discussed in the present chapter. The exercise questions from the chapter are also discussed in detail with their respective answers for revision purpose. |
File Format | MP4 / MPG4 |
Language | Hindi |
Publisher | Chhattisgarh Board of Secondary Education |
Publisher Place | Raipur |
Access Restriction | Open |
Subject Keyword | Bad Debt Provision अपलिखित Depreciation on Machinery Goodwill अवकाश ग्रहण ख्याति क्षतिपूर्ति Cash Building साझेदार की निवृत्ति Adjusted Capital पूंजी अनुपात Revaluation Account New Profit Sharing Ratio Profit Earning Ratio Capital Ratio Written Down Value Retirement आहरित Retirement of Partner Restructuring of Partnership Remainig Partners नए लाभ विभाजन अनुपात Adjustment in The Capital समायोजित पूंजी अतिरिक्त राशि Withdraw Indemnity मशीनरी पर ह्रास लेखांकन प्रमाप लाभप्राप्ति अनुपात Total Capital शेष साझेदार भवन खाता पुनर्मूल्यांकन खाता कुल पूंजी नगद डूबत ऋण प्रावधान Accountig Standards साझेदारी का पुनर्गठन पूंजी का समायोजन Class 12 Chhattisgarh Accountancy Online Class Class XII Chhattisgarh Accountancy Online Class Chhattisgarh Secondary Education Board Chhattisgarh Board Study Material Study Material for CGBSE Study Material for Chhattisgarh Board CGBSE Study Material |
Content Type | Video |
Educational Framework | Chhattisgarh Board of Secondary Education |
Educational Role | Student Teacher |
Educational Use | Self Learning Lecture |
Time Required | PT38M50S |
Education Level | Class XII |
Pedagogy | Lecture cum Demonstration |
Resource Type | Video Lecture |
Subject | Reconstitution of Partnership Firms |
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