Скачать или смотреть Retirement or Death of a Partner | Accountancy Class 12 Chapter 4 | Part 7 | CBSE 2025-26

Retirement or Death of a Partner | Accountancy Class 12 Chapter 4 | Part 7 | CBSE 2025-26
Welcome to Debit Credit Classes by Shubham Ojha, your trusted guide for Accountancy Class 12 CBSE 2025-26!
In this video — Part 7 of Chapter 4: Retirement or Death of a Partner, you will learn in detail about:

🔹 Adjustment of Partners’ Capital at the time of Retirement or Death of a Partner
🔹 How to pass Journal Entries for Capital Adjustment
🔹 Preparation of Revaluation Account, Partners’ Capital Account, and Balance Sheet
🔹 Step-by-step solution of D.K. Goel Illustrations on the board

This lecture will help Class 12 Commerce students understand one of the most important topics in Partnership Accounts — the capital adjustment process when a partner retires or dies. Every concept is explained in a simple, exam-oriented, and practical manner with full working notes and logic.

🧾 Topics Covered in this Video:
Meaning of Adjustment of Partners’ Capital
Calculation of Adjusted Capital Ratio
Journal Entries for Adjustment of Partners’ Capital
Preparation of Revaluation Account
Preparation of Partners’ Capital Account
Preparation of Balance Sheet

Full Solution of D.K. Goel Accountancy Class 12 Illustrations

📺 Watch Previous Parts:
👉 [Part 1 - Meaning & Need for Reconstitution of Partnership] (Add Link)
👉 [Part 2 - Calculation of New Profit-Sharing Ratio & Sacrificing Ratio] (Add Link)
👉 [Part 3 - Treatment of Goodwill on Retirement/Death] (Add Link)
👉 [Part 4 - Revaluation of Assets & Liabilities] (Add Link)
👉 [Part 5 - Payment to Retiring Partner] (Add Link)
👉 [Part 6 - Revaluation, Partners’ Capital & Balance Sheet] (Add Link)

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