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SubjectsAccountancy
In Class 12 Accountancy, Partner’s Loan Account explains how the amount due to a retiring or deceased partner is recorded when it is not paid immediately. Students learn to transfer the partner’s closing capital, current account balance, share of goodwill, accumulated profits or losses, and other adjustments to the loan account. The topic also covers interest on the outstanding loan and its repayment through instalments, helping learners prepare accurate journal entries and ledger accounts under reconstitution.
Hard · Level 1 · 25 questions
