Change in PSR Part 1 | Old & New Ratio, Sacrificing & Gaining Ratio | Class 12 Account

Welcome to THE DIVYANSHU KAUSHIK! In this Part 1 lecture of Change in Profit Sharing Ratio, we will learn the complete foundation of one of the most important chapters of Class 12 Accountancy in the easiest language. If you are preparing for CBSE Board Exams 2027, school exams, or competitive commerce exams, this lecture will help you understand every concept from the basics. 📌 Topics Covered in this Video ✅ Meaning of Change in Profit Sharing Ratio ✅ Why does a firm change its Profit Sharing Ratio? ✅ Old Profit Sharing Ratio ✅ New Profit Sharing Ratio ✅ Sacrificing Ratio ✅ Gaining Ratio ✅ Formula of Sacrificing Ratio ✅ Formula of Gaining Ratio ✅ Difference between Sacrificing Ratio & Gaining Ratio ✅ Easy Tricks to Calculate Ratios ✅ Board Exam Important Concepts ✅ Most Expected Questions This lecture is designed with simple explanations, practical examples, and shortcut methods so that every Commerce student can understand the chapter easily. 📚 Chapter: Change in Profit Sharing Ratio 🎓 Subject: Accountancy 🏫 Class: 12 CBSE 👨‍🏫 Language: English + Hindi (Hinglish) 📖 Upcoming Videos in this Chapter ▶ Goodwill Adjustment ▶ Hidden Goodwill ▶ Revaluation Account ▶ Adjustment of Capitals ▶ Journal Entries ▶ Past Adjustments ▶ Complete Numericals ▶ CBSE Board Questions ▶ PYQs ▶ MCQs 🔥 Don't Forget To 👍 Like the Video 💬 Comment Your Doubts 📤 Share with Your Friends 🔔 Subscribe to THE DIVYANSHU KAUSHIK for quality Commerce education.