Chapter 2 | Class 12th | Accountancy | Goodwill and Change in PSR | Lecture 1

for a long video on: 📘 Class 12 Accountancy – Change in Profit Sharing Ratio Among Existing Partners (Long Lecture) --- 📄 📝 YouTube Long Video Description: 📚 Class 12 Accountancy – Change in Profit Sharing Ratio Among Existing Partners 🔴 Full Chapter Explanation | CBSE 2025-26 | Partnership Reconstitution In this detailed lecture, we cover everything you need to know about the change in profit sharing ratio among existing partners in a partnership firm. 📌 Covered in this video: ✔️ Meaning & Need of Change in Profit Sharing Ratio ✔️ Gaining Ratio & Sacrificing Ratio ✔️ Calculation with Examples ✔️ Adjustment of Goodwill ✔️ Revaluation Account (if applicable) ✔️ Journal Entries ✔️ Conceptual clarity with Board-level MCQs 🎯 Ideal for CBSE Class 12 Commerce students preparing for 2025-26 Board Exams. Watch till the end for complete understanding and exam-focused learning. 👍 Like | 🔔 Subscribe | 💬 Comment your doubts below! 📅 Session: 2025-26 👨‍🏫 Subject: Accountancy | Chapter: Reconstitution of Partnership Firm #Class12Accountancy #ProfitSharingRatio #CBSE2025 #PartnershipReconstitution #AccountancyLecture --- 🔍 🎯 SEO Keywords: Class 12 Accountancy Change in Profit Sharing Ratio Change in profit sharing ratio explanation Sacrificing and gaining ratio class 12 Partnership reconstitution class 12 Adjustment of goodwill in partnership Class 12 accountancy full chapter CBSE 2025 class 12 accountancy Journal entries for profit sharing ratio Revaluation of assets and liabilities Accountancy long lecture class 12 --- 🏷️ 🔥 Hashtags (for long video): #Class12Accountancy #ProfitSharingRatio #PartnershipAccounts #CBSE2025 #CommerceWithMohsin #AccountancyLecture #SacrificingRatio #GainingRatio #BoardExam2025 #ReconstitutionOfPartnership #ChangeInProfitSharingRatio #Class12Accountancy #PartnershipAccounts #CBSE2025 #GainingRatio #SacrificingRatio #CommerceWithMohsin #Class12Revision #BoardExamPreparation #Class12Commerce