"Class 12 Accounts New Batch 2025-26 | Lec 1: Fundamentals of Partnership | Full Basics Explained 🔥"

Welcome to Lecture 1 of Class 12 Accounts (New Batch 2025–26)! In this session, we begin with the most important topic — Fundamentals of Partnership. This is a complete beginner-friendly lecture, perfect for students who are starting their journey in Accountancy for Class 12. Watch till the end for clear concepts, tricks, and tips! This video contain 02:40 Introduction to Partnership 10:23 What is Profit and loss appropriation account 15:11 Format of Profit and loss appropriation account 21:28 Important points to be noted regarding profit and loss appropriation 🔥 Master Commerce with Dheeraj Malhotra Commerce Classes! 📚💼 Welcome to Dheeraj Malhotra Commerce Classes, your one-stop destination for Commerce, Accounts, Economics, and Business Studies for Class 11th, 12th, CA, CS, CMA (Foundation, Inter, Final). Whether you're looking for Live Classes or Recorded Video Lectures, we’ve got you covered! 💡 Why Choose Us? ✅ Expert Faculty with Years of Experience ✅ Comprehensive Study Material ✅ Concept-Based Learning for Board & Competitive Exams ✅ Live Doubt-Solving Sessions 📩 Contact Us for Classes & Queries: 📲 WhatsApp: 9079123628 🌐 Join Us on Social Media for Study Updates & Tips! 🔹 Facebook:   / dheerajmalhotracommerceclasses   🔹 Instagram:   / dheerajcomm.  . 🔹 Telegram: https://t.me/dheerajmalhotracommercec... Whats app: https://wa.me/message/MUQK6W7AKRYWD1 🔹 Website: https://dmcommerceclasses.com/ 📌 Like, Share & Subscribe for the best Commerce Education & Career Guidance! 🎓✨ PLAYLIST FOR OTHER VIDEOS Accounts Class 11: https://studio.youtube.com/playlist/P... Business Studies class 11: https://studio.youtube.com/playlist/P... Economics class 11: https://studio.youtube.com/playlist/P... #class12accounts #fundamentalsofpartnership #newbatch2026 #accountslecture #commerce2026 #cbseclass12 #class12newsyllabus #accounts2026