Description
Get well-structured handwritten notes for Chapter 4 โ Change in Profit Sharing Ratio among Existing Partners, prepared according to the latest 2026โ27 syllabus. These notes help simplify accounting adjustments and ensure better exam preparation.
โจ Key Features:
- โ๏ธ Neat & เคธเคพเคซ-เคธเฅเคฅเคฐเฅ Handwritten Notes
- โ๏ธ Simple & Easy Explanation of Concepts
- โ๏ธ Important Journal Entries & Formats Included
- โ๏ธ Step-by-Step Working Notes
- โ๏ธ Goodwill & Revaluation Adjustments Explained Clearly
- โ๏ธ Exam-Oriented Important Points Highlighted
- โ๏ธ Perfect for Quick Revision
๐ 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 partnersโ capital accounts
๐ฏ 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