Description
Get well-structured handwritten notes for Chapter 4 – Change in Profit Sharing Ratio among Existing Partners, prepared according to the latest 2026–27 syllabus. These notes help simplify accounting adjustments and ensure better exam preparation.
✨ Key Features:
- ✔️ Neat & साफ-सुथरे Handwritten Notes
- ✔️ Simple & Easy Explanation of Concepts
- ✔️ Important Journal Entries & Formats Included
- ✔️ Step-by-Step Working Notes
- ✔️ Goodwill & Revaluation Adjustments Explained Clearly
- ✔️ Exam-Oriented Important Points Highlighted
- ✔️ Perfect for Quick Revision
📚 Topics Included:
- Meaning of change in profit sharing ratio
- Calculation of sacrificing and gaining ratio
- Accounting treatment of goodwill
- Revaluation of assets and liabilities
- Adjustment of reserves and accumulated profits/losses
- Adjustment of partners’ capital accounts
🎯 Who Should Use This?
- Class 12 Commerce students (CBSE & State Boards)
- Students preparing for board exams
- Those looking for quick revision notes with formats








Notes Drive –
Best Class 12 Accountacy Chapters 4 Change in profit sharing ratio among the existing partners Handwritten notes free PDF