THIS VIDEO IS FOR CLASS 12TH ACCOUNTANCY STUDENTS OF THE CBSE BOARD. THIS IS QUESTION NUMBER 11TH OF DK GOEL BOOK . THIS IS A QUESTION FROM THE BACK EXERCISE OF DK GOEL'S LATEST EDITION OF THE 2025 EXAMINATIONS. IN THIS QUESTION WE DISCUSSED THE PROFIT AND LOSS APPROPRIATION ACCOUNT, CAPITAL ACCOUNTS OF THE PARTNERS, AND LOAN ACCOUNTS OF THE PARTNERS AS JOURNAL ENTRIES REGARDING THE TAKING OF LOANS AND INTEREST AND WRITING OFF THE INTEREST IN THE PROFIT AND LOSS ACCOUNT. THIS QUESTION IS FROM THE FIRST CHAPTER THAT IS THE FUNDAMENTALS OF PARTNERSHIP ACCOUNTING.