**NCERT Solution - Chapter - 1: Accounting for Partnership: Basic Concepts - 1, Class 12, Accounts**

**Opinion:**

This NCERT solution for Class 12 Accounts, Chapter 1 provides a comprehensive understanding of the basic concepts of accounting for partnerships. It is a useful resource for students to grasp the fundamentals of partnership accounting and apply them to practical scenarios. The solution is well-structured and presents the concepts in a clear and concise manner.

**Doubts and Problems:**

While the NCERT solution is generally helpful, a few potential doubts and problems may arise for some students:

1. **Complexity of Concepts:** Some students may find certain concepts in partnership accounting challenging to comprehend initially. For example, understanding the concept of partnership deed or the treatment of different types of partnership expenses may require additional clarification.

2. **Insufficient Practice Questions:** The provided solution includes a limited number of practice questions. As a result, students may feel the need for more practice to reinforce their understanding and become proficient in solving problems related to partnership accounting.

3. **Lack of Visual Aids:** Visual aids such as diagrams or illustrations could enhance the learning experience by providing a visual representation of complex concepts. Their absence in the solution may make it more difficult for visual learners to grasp certain topics.

4. **Limited Explanation of Journal Entries:** The solution offers step-by-step procedures for solving problems, but it could benefit from more detailed explanations of the journal entries involved. This would help students understand the rationale behind each entry and its impact on the financial statements.

**Conclusion:**

Overall, the NCERT Solution - Chapter - 1: Accounting for Partnership: Basic Concepts - 1, Class 12, Accounts is a valuable resource for students studying partnership accounting. It provides a solid foundation in the basic concepts of partnership accounting and equips students with the necessary knowledge to solve related problems. However, it would be beneficial for students to seek additional resources, such as practice books or online tutorials, to further strengthen their understanding and gain more exposure to different problem-solving scenarios.