ProSyllabus Journal CBSE Class 12 Board Examination Complete Summary and Solutions for Reconstitution of a Partnership Firm – Admission of a Partner – NCERT Class XII Accountancy, Chapter 2 – Partnership Reconstitution, Admission, Profit Sharing, Goodwill, Revaluation, Capital Adjustment Detailed summary and explanations of Chapter 2 'Reconstitution of a Partnership Firm – Admission of a Partner' from the NCERT Class XII Accountancy textbook, covering the concept and modes of reconstitution, admission procedures, calculation of new and sacrificing profit sharing ratios, valuation and treatment of goodwill, revaluation of assets and liabilities, adjustment of accumulated profits and losses, capital adjustments, and all related NCERT exercises and solutions.
Updated 1 year ago NCERT · Class XII · Accountancy · Chapter 2 · Reconstitution of Partnership Firm · Admission of a Partner · Profit Sharing Ratio · Goodwill · Revaluation · Capital Adjustment · Summary · Questions · Answers · Accounting
#Reconstitution of Partnership #Admission of Partner #New Profit Sharing Ratio #Sacrificing Ratio #Goodwill Valuation #Goodwill Adjustment #Revaluation Account #Capital Adjustment #NCERT #Class 12 #Accountancy #Summary #Explanation #Questions #Answers #Chapter 2
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Reconstitution of a Partnership Firm: Admission of a Partner - Class 12 Accountancy Chapter 2 Ultimate Study Guide 2025
Full Chapter Summary & Detailed Notes
Key Definitions & Terms
60+ Questions & Answers
Key Concepts
Proforma Examples & Tables
Interactive Quiz (10 Q)
Quick Revision Notes & Mnemonics
Key Terms & Provisions
Accounting Processes Step-by-Step
Full Chapter Summary & Detailed Notes - Reconstitution of a Partnership Firm: Admission of a Partner Class 12 NCERT
Overview & Key Concepts
Chapter Goal : Changes in partnership via reconstitution; focus on admission, new PSR, sacrificing ratio, goodwill. Exam Focus: Illustrations 1-8, TYU-I, factors of goodwill; 2025 Updates: Emphasis on ratio calcs, premium for goodwill. Fun Fact: Consent of all for admission. Core Idea: Old partners sacrifice for new. Real-World: Firm expansion. Expanded: All subtopics point-wise with evidence (e.g., Ill 1-5), examples (e.g., Anil/Vishal), debates (e.g., equal vs specified sacrifice).Wider Scope : From modes to goodwill intro; sources: Pages 49-56, Ill 1-8.Expanded Content : Include modes tease; point-wise for recall; add 2025 relevance like digital agreements.
Introduction & Reconstitution Need
Reconstitution : End of old agreement, new one; firm continues. Triggers: Admission, ratio change, retirement, death, insolvency.Objectives : Explain reconstitution, adjustments (goodwill, reval, reserves, capitals), new PSR, sacrificing ratio, goodwill valuation/treatment.Expanded : Evidence: TYU-I; debates: Unanimous consent risks; real: Post-2020 virtual admissions.
Conceptual Diagram: Reconstitution Flow
Flow: Existing Agreement → Trigger (Admission) → Adjustments (PSR, Goodwill) → New Agreement. Ties to Ill 1-5.
Why This Guide Stands Out
Comprehensive: All illustrations point-wise, ratio integrations; 2025 with goodwill factors, processes analyzed for calcs.
Modes of Reconstitution
Admission : New partner for capital/help; consent required (Act 1932). Ex: Hari/Haqque admit John 1/6.Ratio Change : Role/capital shift. Ex: Ram/Mohan/Sohan 3:2:1 to equal.Retirement : Health/age. Ex: Ravi retires.Death : Continue with survivors. Ex: X dies, Y/Z equal.Expanded : Evidence: Consent rule; real: Insolvency rare but key.
Admission of New Partner
Rights : Share assets/profits; brings capital/premium (goodwill).Adjustments : New PSR, sacrificing ratio, goodwill val, reval assets/liab, reserves dist, capital adjust.Expanded : Premium compensates super profits; evidence: Ill 1-5.
Quick Table: Key Adjustments on Admission
Adjustment Purpose Example New PSR Post-admission sharing Ill 1: 12:8:5 Sacrificing Ratio Old partners' sacrifice Ill 6: 3:5 Goodwill Val intangible Premium paid Revaluation Asset/liab update Reval A/c Reserves Accum profits dist Old ratio Capitals Adjust to new PSR Balance transfer
New Profit Sharing Ratio
Calculation : New share from old (old ratio if unspecified). Ex: Ill 1 Anil/Vishal 3:2, Sumit 1/5 → 12:8:5.Cases : Equal from old (Ill 2), specified sacrifice (Ill 3-5).Expanded : Remaining share = 1 - new; allocate old ratio.
Sacrificing Ratio
Definition : Old share - new share; for premium sharing.Calculation : If new PSR given, deduct. Ex: Ill 6 Rohit/Mohit 5:3, Bijoy 1/7, new 4:2:1 → sacrifice 3:5.Cases : Gain possible (Ill 8), whole by one.Expanded : Old ratio if unspecified; evidence: Ill 6-8.
Goodwill
Meaning : Intangible from reputation/super profits.Factors : Nature/location/efficiency/market/special advantages.Need : Admission/ratio change/retirement/death/dissolution/amalgamation.Methods : Various (avg/super profits, capitalization); intro only.Expanded : Exists only in super profits; evidence: Factors list.
Summary & TYU
Key Takeaways : Consent for admission; ratios key; goodwill compensates. TYU: Multiple choice on PSR/sacrifice.
Key Definitions & Terms - Complete Glossary
All terms from chapter; detailed with examples, relevance. Expanded: 30+ terms grouped by subtopic; added advanced like "Premium", "Revaluation A/c" for depth/easy flashcards.
Reconstitution
Change in agreement; firm continues. Ex: Admission. Relevance: New relations.
Admission
New partner entry. Ex: John 1/6 share. Relevance: Consent required.
New PSR
Post-admission ratio. Ex: 12:8:5. Relevance: From old sacrifice.
Sacrificing Ratio
Old share sacrificed. Ex: 3:5. Relevance: Premium sharing.
Goodwill
Intangible super profit value. Ex: Reputation. Relevance: Premium paid.
Premium
Extra for goodwill. Ex: Cash/kind. Relevance: Compensates old.
Revaluation
Asset/liab update. Ex: Reval A/c. Relevance: Fair share.
Accumulated Profits
Reserves dist. Ex: Old ratio. Relevance: To old partners.
Super Profits
Above normal. Ex: Goodwill basis. Relevance: Valuation factor.
Consent
Unanimous for new. Ex: Act 1932. Relevance: Legal entry.
Retirement
Partner exit. Ex: Illness. Relevance: Mode of change.
Death
Reconstitute if continue. Ex: Survivors equal. Relevance: Continuity.
Insolvency
Partner unable. Ex: Dissolution trigger. Relevance: Rare mode.
Location Factor
Affects goodwill. Ex: Central place high. Relevance: Valuation.
Efficiency
Management impact. Ex: High productivity. Relevance: Goodwill up.
Monopoly
Market situation. Ex: Limited comp. Relevance: Super profits.
Special Advantages
Licences/patents. Ex: Import export. Relevance: High goodwill.
Valuation Methods
Avg profits etc. Ex: Super profit method. Relevance: Accurate calc.
Gain Ratio (Advanced)
On retirement. Ex: New PSR basis. Relevance: Opposite sacrifice.
Capital Adjustment (Advanced)
To new PSR. Ex: Transfer excess. Relevance: Fair capitals.
Tip: Group by modes/ratios/goodwill; examples for recall. Depth: Debates (e.g., goodwill valuation subjectivity). Historical: Act 1932. Interlinks: To Ch3 Retirement. Advanced: Reval entries. Real-Life: Firm buyouts. Graphs: Ratio pies. Coherent: Evidence → Interpretation. For easy learning: Flashcard per term with Ill snippet.
60+ Questions & Answers - NCERT Based (Class 12) - From TYU & Variations
Based on chapter + expansions (e.g., TYU-I). Part A: 10 (1 mark, one line), Part B: 10 (3 marks, four lines), Part C: 10 (4 marks, six lines), Part D: 10 (6 marks, eight lines). Answers point-wise in black text. Include calcs where apt.
Part A: 1 Mark Questions (10 Qs - Short)
1. Define reconstitution.
1 Mark Answer: Change in agreement; firm continues.
2. Consent for admission?
1 Mark Answer: Unanimous.
3. New partner's right?
1 Mark Answer: Share assets/profits.
4. Sacrificing ratio = ?
1 Mark Answer: Old - New share.
5. Goodwill is?
1 Mark Answer: Intangible asset.
6. Premium for?
1 Mark Answer: Goodwill compensation.
7. Factor affecting goodwill?
8. Need for goodwill val?
1 Mark Answer: Admission.
10. Super profits = ?
1 Mark Answer: Above normal.
Part B: 3 Marks Questions (10 Qs - Medium, Exactly 4 Lines Each)
1. List 3 modes of reconstitution.
3 Marks Answer:
Admission.
Ratio change.
Retirement.
Ex: Death.
2. Why premium on admission?
3 Marks Answer:
Compensate sacrifice.
For super profits.
Ex: Cash/kind.
Old ratio share.
3. Calculate new PSR (Ill 1 type).
3 Marks Answer:
Remaining = 4/5.
Anil 3/5 of 4/5 = 12/25.
Vishal 8/25.
Sumit 5/25.
4. Sacrificing ratio purpose.
3 Marks Answer:
Share premium.
Old - new share.
Ex: Ill 6 3:5.
If gain, adjust.
5. 3 factors of goodwill.
3 Marks Answer:
Nature of business.
Location.
Efficiency.
Ex: Monopoly.
6. When goodwill valued?
3 Marks Answer:
Admission.
Ratio change.
Retirement.
Ex: Death.
7. Adjustment on admission (3).
3 Marks Answer:
New PSR.
Goodwill.
Revaluation.
Ex: Reserves.
8. TYU-I (b) PSR if acquire specified.
3 Marks Answer:
X new 12/20 - 3/20 = 9/20.
Y 8/20 - 1/20 = 7/20.
Z 4/20.
9:7:4.
9. Meaning of goodwill.
3 Marks Answer:
Reputation value.
Super profits.
Ex: Excess earnings.
Intangible.
10. Special advantages factor.
3 Marks Answer:
Licences/patents.
Long contracts.
Ex: Trademarks.
High goodwill.
Part C: 4 Marks Questions (10 Qs - Medium-Long, Exactly 6 Lines Each)
1. Explain modes of reconstitution (3).
4 Marks Answer:
Admission: New capital. Ex: John 1/6.
Ratio change: Equal share. Ex: 3:2:1 to 1:1:1.
Retirement: Exit. Ex: Ravi illness.
Death: Survivors continue.
Consent key.
Firm reconstitutes.
2. Calculate sacrificing ratio (Ill 6 type).
4 Marks Answer:
Rohit old 5/8, new 4/7 = 3/56 sac.
Mohit old 3/8, new 2/7 = 5/56 sac.
Ratio 3:5.
If new PSR given, deduct.
Old ratio if not.
Premium basis.
3. List 4 factors affecting goodwill.
4 Marks Answer:
Nature: High value products.
Location: Central traffic.
Efficiency: Management.
Market: Monopoly.
Special: Licences.
Leads to super profits.
4. New PSR calculation cases (2).
4 Marks Answer:
Old ratio: Remaining x old. Ex: Ill 1 12:8:5.
Specified: Deduct from each. Ex: Ill 3 4:3:3.
Sacrifice given: New = old - sac. Ex: Ill 4 27:16:17.
Whole from one: Ill 5 11:4:5.
Mutual agreement.
5. Need for goodwill valuation (4).
4 Marks Answer:
Ratio change.
Admission new.
Retirement.
Death partner.
Dissolution sale.
Amalgamation.
6. TYU-I (c) sacrificing ratio.
4 Marks Answer:
A old 3/4, new 3/4 - 1/4/2 = 1/2 sac? Wait, calc: For 1/4 C, equal sac 3:1? No.
A sac 3/16, B 1/16.
Ratio 3:1.
Old ratio assume.
Provision (b).
Fair sacrifice.
7. Adjustments on admission (4).
4 Marks Answer:
PSR new.
Sacrifice calc.
Goodwill treat.
Reval assets.
Reserves dist.
Capitals adjust.
8. Meaning & super profits.
4 Marks Answer:
Excess over normal.
From reputation.
Ex: High demand.
No goodwill if normal/loss.
Capitalised value.
Present value excess.
9. Ill 8 gain/sacrifice.
4 Marks Answer:
Ramesh sac 10/42.
Suresh gain 3/42.
Whole sac by Ramesh.
Mohan 7/42.
New 2:3:1.
Adjust premium.
10. Methods of goodwill (intro).
4 Marks Answer:
Avg profits.
Super profits.
Capitalisation.
Difficult accurate.
Various advocated.
One may differ.
Part D: 6 Marks Questions (10 Qs - Long, Exactly 8 Lines Each)
1. Explain admission with adjustments (6).
6 Marks Answer:
Consent all; rights assets/profits.
Capital + premium.
New PSR: From old. Ex: Ill 1.
Sacrifice: Old-new. Ex: Ill 6.
Goodwill val/treat.
Reval, reserves, capitals.
Ex: John 1/6.
Firm reconstituted.
2. Calculate new PSR & sacrifice (Ill 2+6).
6 Marks Answer:
Ill 2: Dinesh 1/5 equal → Akshay 5/10, Bharati 3/10, D 2/10 = 5:3:2.
Sac: Akshay 1/10, Bharati 1/10 = 1:1.
Ill 6: New 4:2:1, old 5:3 → sac 3:5.
Steps: Remaining allocate.
If specified, deduct.
Premium in sac ratio.
Evidence: TYU.
Fair sharing.
3. Factors & need for goodwill (full).
6 Marks Answer:
Factors: Nature, location, efficiency, market, special adv.
Ex: Monopoly high.
Need: Sale, admission, ratio change, retirement, death, dissolution, amalgamation.
Intangible super profit.
Val difficult, methods vary.
Ex: Reputation value.
No if normal profits.
Compensate on admission.
4. Modes of reconstitution with ex (4).
6 Marks Answer:
Admission: Hari John 1/6.
Ratio change: Ram equal.
Retirement: Ravi illness.
Death: X, Y/Z equal.
All end old agreement.
Firm continues.
Consent/Act 1932.
Triggers adjustments.
5. TYU-I full: Options (a-c).
6 Marks Answer:
(a) 9:3:4 correct, old 3:1, C 1/4 equal sac.
(b) 9:7:4 for specified acquire.
(c) 3:1 sac ratio.
Assume old if not spec.
Calc remaining x old.
Sac old-new.
Evidence: Ill 1-3.
Practice ratios.
6. Goodwill meaning & factors (6).
6 Marks Answer:
Advantage good name.
Super profits value.
Ex: Excess earnings.
Factors: Business nature, location, mgmt efficiency, monopoly, special (patents).
High value added high GW.
Central loc high traffic.
No GW if losses.
Capitalised differential.
7. Adjustments list with purpose.
6 Marks Answer:
New PSR: Sharing basis.
Sac ratio: Premium dist.
Goodwill: Compensate.
Reval: Fair assets/liab.
Accum profits: Old share.
Capitals: New PSR adjust.
Ex: Reval A/c.
Books update.
8. Ill 4 sacrifice calc.
6 Marks Answer:
Ram old 3/5, sac 1/4 of 3/5=3/20, new 9/20.
Shyam old 2/5, sac 1/3 of 2/5=2/15, new 4/15.
Ghanshyam 3/20 + 2/15 = 17/60.
New 27:16:17.
Steps: Old - sac.
New = sac total.
Evidence: Fractions.
Common denom.
9. Role of Act 1932 in admission.
6 Marks Answer:
Consent unanimous unless deed.
New rights assets/profits.
Premium for established.
Adjustments implied.
Ex: Unless otherwise.
Legal basis.
Protect old partners.
Fair entry.
10. Valuation methods intro & need.
6 Marks Answer:
Methods: Avg earnings, super profit, capitalisation.
Difficult accurate.
Need: Change events.
Ex: Admission premium.
Sale business.
Amalgamation.
2025: Digital val tools.
Subjective but essential.
Tip: Include calcs in ans; practice Ill. Additional 30 Qs: Variations on ratios, goodwill scenarios.
Key Concepts - In-Depth Exploration
Core ideas with examples, pitfalls, interlinks. Expanded: All concepts with steps/examples/pitfalls for easy learning. Depth: Debates, analysis.
Reconstitution
Steps: 1. Trigger, 2. New agreement, 3. Adjustments. Ex: Admission. Pitfall: No consent invalid. Interlink: Ch1 basics. Depth: Firm continuity.
Admission
Steps: 1. Consent, 2. Share decide, 3. Premium. Ex: 1/6 John. Pitfall: No premium dispute. Interlink: Goodwill. Depth: Rights acquire.
New PSR
Steps: 1. New share, 2. Remaining old ratio. Ex: Ill 1. Pitfall: Wrong assume. Interlink: Sacrifice. Depth: Mutual decide.
Sacrificing Ratio
Steps: 1. Old-new deduct, 2. Ratio form. Ex: Ill 6. Pitfall: Gain ignore. Interlink: Premium. Depth: Compensation basis.
Goodwill Meaning
Steps: 1. Super profit id, 2. Value calc. Ex: Reputation. Pitfall: Normal profit zero. Interlink: Factors. Depth: Intangible debate.
Factors of Goodwill
Steps: 1. Assess nature, 2. Quantify impact. Ex: Monopoly. Pitfall: Subjective. Interlink: Valuation. Depth: 5 main.
Need for Valuation
Steps: 1. Event trigger, 2. Method choose. Ex: Admission. Pitfall: Skip adjust unfair. Interlink: Ch3. Depth: 6 cases.
Premium
Steps: 1. GW val, 2. Pay old sac. Ex: Cash. Pitfall: No record. Interlink: Capitals. Depth: Super profit comp.
Revaluation
Steps: 1. Assets reassess, 2. A/c pass. Ex: Gain/loss. Pitfall: Forget liab. Interlink: Reserves. Depth: Fairness.
Reserves Dist
Steps: 1. Old ratio, 2. New exclude. Ex: Accum profits. Pitfall: New share error. Interlink: Capitals. Depth: Old benefit.
Capital Adjustment (Advanced)
Steps: 1. New PSR, 2. Balance transfer. Ex: Excess to current. Pitfall: Wrong ratio. Interlink: Ch1 methods. Depth: Equity.
Gain on Admission (Advanced)
Steps: 1. New > old, 2. Adjust sac. Ex: Ill 8. Pitfall: Negative sac. Interlink: Retirement gain. Depth: Rare but possible.
Advanced: Full goodwill methods (later), dissolution. Pitfalls: Ratio fractions. Interlinks: Ch1 provisions. Real: Merger calcs. Depth: 12 concepts details. Examples: Ill. Graphs: Ratio charts. Errors: Denom mismatch. Tips: Steps evidence; compare tables (PSR vs sac).
Proforma Examples & Tables - From Text with Simple Explanations
Expanded with evidence, analysis; focus on illustrations. Added variations for practice.
Example 1: New PSR - Old Ratio Assume (Ill 1)
Simple Explanation: Remaining share x old ratio.
Partner Old Share New Share Calc New Share Anil 3/5 (3/5) x (4/5) = 12/25 12/25 Vishal 2/5 (2/5) x (4/5) = 8/25 8/25 Sumit - 1/5 5/25
Step 1: Sumit 1/5, remaining 4/5.
Step 2: Allocate old 3:2.
Step 3: Ratio 12:8:5.
Simple Way: Default assume.
Example 2: New PSR - Equal Sacrifice (Ill 2)
Simple Explanation: New share equal from old.
Partner Old Share Sacrifice New Share Akshay 3/5 1/10 5/10 Bharati 2/5 1/10 3/10 Dinesh - - 2/10
Step 1: 1/5 = 2/10 equal sac 1/10 each.
Step 2: New = old - sac.
Step 3: 5:3:2.
Simple Way: Specified equal.
Example 3: Sacrificing Ratio - From New PSR (Ill 6)
Simple Explanation: Deduct old from new; common denom.
Partner Old Share New Share Sacrifice Rohit 5/8 4/7 3/56 Mohit 3/8 2/7 5/56
Step 1: 5/8 - 4/7 = (35-32)/56 = 3/56.
Step 2: 3/8 - 2/7 = 5/56.
Step 3: 3:5.
Simple Way: If gain, negative.
Example 4: Factors of Goodwill Table
Simple Explanation: 5 main impacts.
Factor Impact Example Nature High value added Stable demand Location Central high Traffic area Efficiency Cost saving Good mgmt Market Low comp Monopoly Special Extra value Patents
Step 1: Assess each.
Step 2: Quantify super profit.
Step 3: Higher = more GW.
Simple Way: List for val.
Example 5: Adjustments Quick Ref
Simple Explanation: 6 key on admission.
Adjustment Method Ratio New PSR Remaining x old New Sac Ratio Old - new Sac Goodwill Val & treat Sac Reval A/c gain/loss Old Reserves Dist accum Old Capitals Adjust bal New
Step 1: Calc PSR first.
Step 2: Sequential.
Step 3: Books update.
Simple Way: Old for past, new future.
Example 6: Ill 5 Whole from One
Simple Explanation: Specified from one partner.
Partner Old Share Sac New Share Das 4/5 1/4 11/20 Sinha 1/5 0 4/20 Pal - - 5/20
Step 1: Pal 1/4 from Das.
Step 2: Das new 4/5 - 1/4 = 11/20.
Step 3: 11:4:5.
Simple Way: Direct deduct.
Tip: Practice fractions; troubleshoot (e.g., LCM). Added for ratios, goodwill.
Interactive Quiz - Master Admission Basics
10 MCQs in full sentences; 80%+ goal. Covers modes, ratios, goodwill.
Start Quiz
Quick Revision Notes & Mnemonics
Concise, easy-to-learn summaries for all subtopics. Structured in tables for quick scan: Key points, examples, mnemonics. Covers modes, ratios, goodwill. Bold key terms; short phrases for fast reading.
Subtopic
Key Points
Examples
Mnemonics/Tips
Modes 5 Modes : Admission, Ratio change, Retirement, Death, Insolvency.Consent key, firm cont. John 1/6, Ravi retire.
AR RDI (Admit Ratio Retire Death Insolv). Tip: "Admit Changes, Retire Ends Role Daily" – Triggers list.
New PSR Calc : New share, remaining x old ratio.Cases: Equal, specified, sac given. Ill 1 12:8:5.
R O S (Remaining Old Specified Sac). Tip: "New Partner: Remaining Old, Specify Sac" – Default old.
Sac Ratio Old - New ; premium share.Gain possible, old if not spec. Ill 6 3:5.
O N P (Old minus New = Premium). Tip: "Sacrifice Old for New Partner" – Compensation key.
Adjustments 6 Adj : PSR, Sac, GW, Reval, Reserves, Capitals.Old for past, new future. Reval A/c, reserves old.
PS GR CC (PSR Sac GW Reval Reserves Cap). Tip: "Admit: Adjust PSR, Sacrifice GW, Revalue Reserves, Capitalize" – Sequential.
Goodwill Meaning : Super profit intangible.Factors: 5 (Nature Loc Eff Mkt Spec). Need: 6 events. Monopoly high.
N L E M S (Nature Location Efficiency Market Special). Tip: "Goodwill: Normal Locates Efficient Markets Specially" – Factors mnemonic.
Val Methods Intro : Avg/Super/Capitalisation.Difficult, vary. Super profit method.
A S C (Avg Super Capital). Tip: "Value Goodwill: Average Super Capitalises" – Basic methods.
Overall Tip: Use AR RDI - ROS - ONP - PSGRCC - NLEMS - ASC for full scan (5 mins). Flashcards: Front (term), Back (points + mnemonic). Print table for wall revision. Covers 100% chapter – easy for exams!
Key Terms & Provisions - All Key
Expanded table 30+ rows; quick ref. Added advanced (e.g., Gain Ratio, Reval A/c).
Term/Provision Description Example Usage
Reconstitution Agreement change Admission Continuity Admission New partner John 1/6 Consent New PSR Post admission ratio 12:8:5 Sharing Sacrificing Ratio Old - new share 3:5 Premium Goodwill Super profit value Reputation Intangible Premium Extra payment Cash for GW Compensate Revaluation Asset reassess Reval A/c Fairness Accum Profits Reserves dist Old ratio Past adjust Super Profits Above normal Excess earn GW basis Consent Unanimous entry Act 1932 Legal Retirement Partner exit Illness Mode Death Survivors cont Y/Z equal Reconst Insolvency Unable pay Diss trigger Rare Nature Factor Business type High value GW up Location Place impact Central Traffic Efficiency Mgmt quality Cost save Profits Market Sit Comp level Monopoly Low comp Special Adv Extra benefits Patents Licences Val Methods GW calc ways Avg profits Vary Gain Ratio New - old Ill 8 Adjust Capital Adj New PSR bal Transfer Equity Ratio Change Existing alter Equal share Mode Act 1932 Consent rule Unless deed Provision Remaining Share 1 - new 4/5 Allocate Old Ratio Prior sharing 3:2 Default Super Profit Excess normal Reputation GW exist Intangible Non physical Good name Asset Amalgamation Firms merge GW need Diss Dissolution Firm end Sale GW Val Capital Intro New brings Cash/kind Rights Unanimous All agree Admission Required Reserves Accum P/L Dist old Adjust Liabilities Reassess Reval Fair
Tip: Examples memory; sort subtopic. Easy: Table scan. Added 10 rows depth.
Accounting Processes Step-by-Step
Step-by-step breakdowns of core processes, structured as full questions followed by detailed answers with steps. Visual descriptions for easy understanding; focus on actionable Q&A with examples from chapter.
Question 1: How to calculate new PSR (Ill 1)?
Answer:
Step 1: Identify new share (1/5).
Step 2: Remaining = 1 - 1/5 = 4/5.
Step 3: Allocate old ratio 3:2 to 4/5 (Anil 3/5 x 4/5 = 12/25).
Step 4: Vishal 2/5 x 4/5 = 8/25.
Step 5: Sumit 1/5 = 5/25.
Step 6: Ratio 12:8:5.
Visual: Pie old → Slice new → Remaining divide. Example: Default old ratio.
Question 2: Steps for sacrificing ratio (Ill 6)?
Answer:
Step 1: Old shares 5/8, 3/8.
Step 2: New PSR 4:2:1, total 7, Rohit 4/7, Mohit 2/7.
Step 3: Sac = old - new (5/8 - 4/7 = 3/56).
Step 4: Mohit 3/8 - 2/7 = 5/56.
Step 5: Ratio 3:5.
Step 6: Use for premium.
Visual: Bars old/new → Subtract → Ratio. Example: Common 56 denom.
Question 3: Process to value goodwill factors?
Answer:
Step 1: List 5 factors (nature etc.).
Step 2: Assess impact on profits (e.g., monopoly +).
Step 3: Quantify super (normal deduct).
Step 4: Capitalise or avg method.
Step 5: Adjust for admission.
Step 6: Premium calc.
Visual: Factors wheel → Super profit → Value. Example: Central loc +20%.
Question 4: Adjustments sequence on admission?
Answer:
Step 1: New PSR calc.
Step 2: Sacrifice determine.
Step 3: Reval assets/liab (A/c).
Step 4: Reserves dist old ratio.
Step 5: Goodwill treat (premium sac).
Step 6: Capitals adjust new PSR.
Visual: Flowchart PSR → Reval → GW → Cap. Example: Gain to old.
Question 5: Steps for specified sacrifice (Ill 4)?
Answer:
Step 1: Old shares 3/5, 2/5.
Step 2: Ram sac 1/4 of 3/5 = 3/20, new 9/20.
Step 3: Shyam 1/3 of 2/5 = 2/15, new 4/15.
Step 4: New = total sac 3/20 + 2/15 = 17/60.
Step 5: Ratio 27:16:17 (LCM 60).
Step 6: Verify total 1.
Visual: Old bar → Sac slice → New pie. Example: Fractions add.
Question 6: When/why goodwill needed?
Answer:
Step 1: Identify event (admission).
Step 2: Val for fair share.
Step 3: Factors assess.
Step 4: Method choose (avg).
Step 5: Treat (premium or adjust).
Step 6: Books record.
Visual: Event → Factors → Val → Treat. Example: Ratio change val.
Tip: Treat as FAQ; apply to Ill. Easy: Q → Steps + Visual. Full Q&A for exam-like practice.
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 34 marks in 4 papers: Magnetism, Ch 4–5 33 marks in 4 papers: Induction and AC 26 marks in 4 papers: Current Electricity Every formula with its page number What each 2025 board paper asked Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 15 marks: grammar from the lessons 6 metres with their gana-sutras 6 figures of speech (अलङ्कार) 20 shlokas of रघुकौत्ससंवादः, upajati metre Literary history in tables, epic to drama Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each Author, genre and summary, lesson by lesson Verse meanings: پرچھائیاں, اپنے گھر کا حال Essay, letter and precis writing Map of the question paper 8 common mistakes Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each Chekhov, Basheer and Nirmal Verma introduced کلرک کی موت: 1 sneeze, 5 apologies Event order and characters for each story 3 stories compared in one table Method for writing board answers Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 20 marks: SQL and databases, Unit 3 10 marks: Networks, Unit 2 7 chapters: every output run and checked Stack algorithms and output questions Text, binary and CSV file programs Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 24 of 92 board marks: Bengal School 20 of 92 board marks: Mughal School Common traps that cost marks, listed 17 of 92 board marks: Rajasthani Schools 11 of 92: modern art, mostly 2-markers Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 30 theory marks, all five units Bhairav, Bageshri, Malkauns in full Jhaptal, Rupak, Dhamar: dugun to chaugun Sangeet Ratnakar and Parijat, by chapter Tuning the tanpura and the sitar Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 16 marks: Reproduction, Unit VI 12 marks each: Units VIII and IX 10 marks: Ecology, Unit X 13 chapters, with page numbers Common traps, corrected Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 35 of 140 board marks: SQL functions 20 board marks: networks and the web Common traps, corrected 12 board marks: Matplotlib plots Every statement with its exact output Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 12 exam traps, listed 65 board marks: Admission of a Partner 26 board marks: Dissolution 22 board marks: Retirement/Death Goodwill formulas with the book's figures Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 40 marks: Unit V, rDNA and genomes 30 marks: Unit VI, culture and bioprocess 10 syllabus chapters: every vector, enzyme PCR, blots and DNA fingerprinting Every number tied to its book page Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 15 marks in every 2025 set: share capital 9 marks in every 2025 set: debentures Common traps that cost marks, listed 6-mark cash flow in every paper 5 marks in every 2025 set: ratios Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each Elements of a poem and a story, Unit 1 Feature and article writing, Unit 2 Radio and TV script rules, with marks Steps and types of translation, Unit 3 Levels of editing, Unit 4 Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: most-asked concepts in 2 lines each 8 chapters ranked by what the board asked 31 marks: Organising, a 6-marker every set 30 marks in 4 papers: nature of management 14 principles of Fayol Case cues the board keeps using Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 16 of 60 board marks: taal comparison 12 of 60 board marks: gharanas 13 thekas, from thah to chaugun 6 marks: history of the tabla, Unit 3 4 biographies, with dates Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 15 marks each: Units 9–10 and 11–12 4 Ps of marketing, Unit 11 Consumer Protection Act 2019 tiers, appeals Capital structure with EBIT-EPS examples The three financial decisions, every factor Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 10 marks: National Income Accounting 3 methods for GDP, with identities M1–M4 and credit creation, Ch 3 Every deficit measure of the budget, Ch 5 6 chapters: every formula, board numerical Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 12 marks: Unit 6, Ch 1–3 8 marks: Unit 8, India-China-Pakistan Every committee, policy and date, by chapter Data tables with the book's own numbers Common traps, corrected Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 23 of 100 marks: Thinkers, Beliefs, Buildings 22 of 100 board marks: Harappa 20 of 100 marks: Kinship, Caste and Class 8-mark answer: Theme 2 in 3 of 4 papers 5 marks: the Part I map list Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 24 of 100 board marks: Vijayanagara 24 of 100 marks: Mughal village, Theme 8 Q24 from Vijayanagara in every 2025 set 3 of 4 papers: source question on travellers 5 marks: the two map lists Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each 1857 and National Movement map items Constituent Assembly committees table Gandhiji 1915–1931: Champaran to Salt March Permanent Settlement and the Fifth Report Bombay Deccan: ryotwari and the 1875 riots Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 10 marks for each of the four chapters Demography formulas for Ch 2 Sex-ratio and age tables from the book 10 must-know facts with a self-check Common traps, corrected Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 5 poems: Q7 is always one of these 4 writing formats, 18 marks Common traps, corrected 8 prose pieces: events, characters, themes Poetic devices with short quotes Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 12 marks: unseen passage Q1, decoded 10 marks: case-based passage Q2, decoded Common traps that cost marks, listed Every character, with evidence and quotes 7 texts: plot timelines for each Page 1 free about 8 min read , Full kit about 55 min read ₹159
Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Marks booster + cheatsheet: key concepts in 2 lines each, common traps 38 of the 70 theory marks: Ch 1–7 10 marks: Unit III, ECCE to elderly Common traps that cost marks, listed 5 marks: Unit I, work and careers 2025 paper and SQP: ranked by what they asked Page 1 free about 8 min read , Full kit about 55 min read ₹159
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Read page 1 free Get the kit Get the kit One payment · instant PDF · ₹159 View details Get alerts for CBSE Class 12 Board Examination
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This chapter is part of the CBSE Class 12 Board Examination Board Examination Explore every chapter — summary, notes, extra questions & MCQ quizzes Preparing for CBSE Class 12 Board Examination? Students also sit JEE is set on the Class 11 and 12 Physics, Chemistry and Maths syllabus; students prepare for boards and JEE together.
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The Last Lesson
Start here
#2
Economics (Class 12) Practice Quiz | CBSE Class 12 Board Examination
#3
#4
Challenges of Nation Building
#5
#6
#7
#8
Human Geography: Nature and Scope
#9
Bricks, Beads and Bones — The Harappan Civilisation
#10
#11
#12
#13
#14
#15
#16
#17
Inverse Trigonometric Functions
#18
#19
#20
Journey to the End of the Earth
#21
#22
#23
#24
#25
#26
#27
#28
#29
The Challenges of Cultural Diversity
#30
Patterns of Social Inequality and Exclusion
#31
Social Institutions: Continuity and Change
#32
The Demographic Structure of the Indian Society
#33
Introducing Indian Society
#34
#35
Security in the Contemporary World
#36
International Trade (India)
#37
Transport and Communication (India)
#38
Tertiary and Quaternary Activities
#39
#40
Kings, Farmers and Towns — Early States and Economies (c. 600 BCE-600 CE)
#41
Theory of Consumer Behaviour
#42
#43
#44
Nature and Significance of Management
#45
Dissolution of Partnership Firm
#46
Accounting for Partnership: Basic Concepts
#47
Three Dimensional Geometry
#48
Continuity and Differentiability
#49
#50
#51
Principles of Inheritance and Variation
#52
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#55
#56
#57
Accountancy (Class 12) Practice Quiz | CBSE Class 12 Board Examination
#58
Electrostatic Potential and Capacitance Fundamentals | CBSE Class 12 Board Examination
#59
#60
An Elementary School Classroom in a Slum
#61
#62
Social Influence and Group Processes
#63
Attitude and Social Cognition
#64
#65
#66
#67
Variations in Psychological Attributes
#68
#69
Mass Media and Communications
#70
Globalisation and Social Change
#71
Change and Development in Industrial Society
#72
Change and Development in Rural Society
#73
The Constitution and Social Change
#74
The Market as a Social Institution
#75
Recent Developments in Indian Politics
#76
The Crisis of Democratic Order
#77
Challenges to and Restoration of the Congress System
#78
India's External Relations
#79
Politics of Planned Development
#80
Era of One-party Dominance
#81
Environment and Natural Resources
#82
International Organisations
#83
#84
Contemporary Centres of Power
#85
Geographical Perspective on Selected Issues and Problems
#86
Planning and Sustainable Development in the Indian Context
#87
Mineral and Energy Resources
#88
#89
Land Resources and Agriculture
#90
#91
Population: Distribution, Density, Growth and Composition
#92
#93
#94
The World Population: Distribution, Density and Growth
#95
Framing the Constitution — The Beginning of a New Era
#96
Mahatma Gandhi and the Nationalist Movement — Civil Disobedience and Beyond
#97
Rebels and the Raj — The Revolt of 1857 and its Representations
#98
Colonialism and the Countryside — Exploring Official Archives
#99
Peasants, Zamindars and the State — Agrarian Society and the Mughal Empire (c. sixteenth-seventeenth centuries)
#100
An Imperial Capital: Vijayanagara (c. fourteenth to sixteenth century)
#101
Bhakti-Sufi Traditions — Changes in Religious Beliefs and Devotional Texts (c. eighth to eighteenth century)
#102
Through the Eyes of Travellers — Perceptions of Society (c. tenth to seventeenth century)
#103
Thinkers, Beliefs and Buildings — Cultural Developments (c. 600 BCE-600 CE)
#104
Kinship, Caste and Class — Early Societies (c. 600 BCE-600 CE)
#105
Open Economy Macroeconomics
#106
Government Budget and the Economy
#107
Determination of Income and Employment
#108
National Income Accounting
#109
#110
The Theory of the Firm under Perfect Competition
#111
#112
#113
#114
#115
#116
#117
#118
#119
#120
#121
#122
Analysis of Financial Statements
#123
Financial Statements of a Company
#124
Issue and Redemption of Debentures
#125
Accounting for Share Capital
#126
Reconstitution of a Partnership Firm – Retirement/Death of a Partner
#127
Reconstitution of a Partnership Firm – Admission of a Partner
#128
#129
#130
#131
#132
#133
#134
Application of Derivatives
#135
Biodiversity and its Conservation
#136
#137
Organisms and Populations
#138
Biotechnology and its Applications
#139
Biotechnology: Principles and Processes
#140
Microbes in Human Welfare
#141
#142
#143
Molecular Basis of Inheritance
#144
Sexual Reproduction in Flowering Plants
#145
#146
#147
Aldehydes, Ketones and Carboxylic Acids
#148
Alcohols, Phenols and Ethers
#149
Haloalkanes and Haloarenes
#150
#151
The d- and f-Block Elements
#152
#153
Semiconductor Electronics: Materials, Devices and Simple Circuits
#154
#155
#156
Dual Nature of Radiation and Matter
#157
#158
Ray Optics and Optical Instruments
#159
#160
#161
Electromagnetic Induction
#162
#163
Moving Charges and Magnetism
#164
Electrostatic Potential and Capacitance
#165
Electric Charges and Fields
#166
CBSE Class 12 — Genetics and Evolution
#167
CBSE Class 12 — Matrices and Determinants
#168
CBSE Class 12 — Solutions and Colligative Properties
#169
#170
CBSE Class 12 — Electrostatics and Electric Field
#171
Humanities Subjects Practice Quiz | CBSE Class 12 Board Examination
More on CBSE Class 12 Board Examination20 guides How to Score Good Marks in Class 12 CBSE: Marks Map by Stream CBSE Class 12 Pre-Board Marks: Do They Count, and What to Do If Low Complete Summary and Solutions for Database Concepts – NCERT Class XII Computer Science, Chapter 8 – File Systems, DBMS, Relational Models, Keys, SQL Introduction, Questions, Answers Complete Summary and Solutions for Consumer Education and Protection – NCERT Human Ecology and Family Sciences, Chapter 12 – Study Summary, Explanation, Questions, Answers Complete Summary and Solutions for Supplementary Chemistry Material – NCERT Class XII Chemistry Part I Supplementary Resources – Additional Examples, Problems, and Explanations Complete Summary and Solutions for Project Based Learning – NCERT Class XII Computer Science, Chapter 13 – Project Planning, Implementation, Presentation, Documentation, and Evaluation Complete Summary and Solutions for Querying and SQL Functions – NCERT Class XII Informatics Practices, Chapter 1 – Explanation, Questions, Answers अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक story खंड – पाठ-16 अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक काव्य खंड – तुलसीदास: (क) भरत-राम का प्रेम, (ख) पद अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक story खंड – पाठ-17 अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक काव्य खंड – मलिक मुहम्मद जायसी: बारहमासा अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक story खंड – पाठ-15 अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक काव्य खंड – विष्णु खरे: (क) सत्य, (ख) एक कम अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक story खंड – पाठ-11 अंतरा भाग 2 – कक्षा 12 हिंदी (ऐच्छिक) काव्य खंड – जयशंकर प्रसाद: (क) देवसेना का गीत, (ख) कार्नेलिया का गीत – संपूर्ण सारांश, व्याख्या, प्रश्न और उत्तर अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक काव्य खंड – विद्यापति: पद अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) पाठ्यपुस्तक story खंड – पाठ-12 अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक काव्य खंड – सूर्यकांत त्रिपाठी ‘निराला’: (क) गीत गाने दो मुझे, (ख) सरोज-स्मृति अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक story खंड – पाठ-10 अंतरा भाग 2 – कक्षा 12 के लिए हिंदी (ऐच्छिक) की पाठ्यपुस्तक काव्य खंड – कुकुआन: दोह Notebook backup + AI Save your notes. Revise with AI. Learn more → Share this article
