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Class 12 Accuntancy Chapter 4 Change in profit sharing ratio among the existing partners Handwritten notes PDF free Download 2023

Class 12 Accountancy Chapters 4 Change in Profit Sharing Ratio – Handwritten Notes Free PDF Download

Are you studying class 12 accountancy? If yes, then you must have come across the topic of Change in Profit Sharing Ratio among Existing Partners. In this blog post, we will discuss this topic in detail along with providing you with free PDF download of handwritten notes related to this chapter.

Change in profit sharing ratio is a concept which comes under the topic of Partnership firm. It is a situation which arises when two or more partners of a firm decide to change their existing profit sharing ratio. This change in the profit sharing ratio may be caused due to any of the following reasons:

1. Death of a partner

2. Introduction of a new partner

3. Retirement of a partner

4. Expulsion of a partner

5. Dissolution of partnership

These are some of the common reasons for a change in the profit sharing ratio. When such a change takes place, the existing partners must take into account the new profit sharing ratio and adjust the balance of their capital and current accounts accordingly.

To understand the concept of change in profit sharing ratio in a better way, we have provided you with a free PDF download of handwritten notes related to this chapter. These notes contain all the important points related to this topic in an easy to understand language. We hope this will help you understand the concept better and excel in your examinations.

INDEX

Chapter 1- Financial statements of not for profit organisation

Chapter 2- Accounting for partnership firms fundamentals

Chapter 3- Goodwill nature and valuation

Chapter 4- Change in profit sharing ratio among the existing partners

Chapter 5- Admission of a partner

Chapter 6- Retirement of a partner

Chapter 7- Death of Partner

Chapter 8- Dissolution of partnership firm

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