साझेदारी लेखांकन — अध्याय 1 (विस्तृत) | Accountancy Class 12 :root{–accent:#0b5fff;–muted:#666;–bg:#f8fafc} body{font-family:system-ui,-apple-system,Segoe UI,Roboto,’Noto Sans’,’Helvetica Neue’,Arial;line-height:1.6;background:var(–bg);color:#111;margin:0} header{background:#fff;border-bottom:1px solid #e6eef7;padding:1rem 1.25rem} .container{max-width:980px;margin:1.25rem auto;padding:1rem;background:#fff;border-radius:10px;box-shadow:0 6px 18px rgba(14,30,37,.06)} h1,h2,h3{color:#0b2e6b;margin:0 0 .5rem} p{margin:.4rem 0} nav.toc{background:#fbfdff;border:1px solid #eef6ff;padding:.75rem;border-radius:8px;margin-bottom:1rem} ul{padding-left:1.2rem} .keyword{background:linear-gradient(90deg,rgba(11,95,255,.08),rgba(11,95,255,.03));border-radius:4px;padding:.08rem .25rem;color:#0546c3;font-weight:600} .badge{display:inline-block;background:#eef6ff;color:#0546c3;padding:.15rem .45rem;border-radius:999px;font-size:.85rem;margin-right:.35rem} table{width:100%;border-collapse:collapse;margin:0.5rem 0} th,td{border:1px solid #eef4fb;padding:.5rem;text-align:left} .keyword-list{display:flex;flex-wrap:wrap;gap:.5rem} footer{font-size:.9rem;color:var(–muted);padding-top:.75rem} pre{background:#0b1220;color:#e6f0ff;padding:1rem;border-radius:8px;overflow:auto} .note{background:#fff8e6;border-left:4px solid #ffb020;padding:.6rem;border-radius:6px;margin:.6rem 0} साझेदारी लेखांकन — मूल अवधारणाएँ (विस्तृत,