Скачать или смотреть Death of A Partner's Capital Account Journal Entries Accountancy Class 12 Chapter 4 Part 13 CBSE 202

📘 Death of a Partner’s Capital Account & Journal Entries | Accountancy Class 12 Chapter 4 Part 13 | CBSE 2025-26

Welcome to Debit Credit Classes by Shubham Ojha!
In this One-Shot Lecture, we’ll learn how to prepare the Deceased Partner’s Capital Account and Executor’s Account, and how to pass Journal Entries at the time of the Death of a Partner, as per the latest CBSE Class 12 Accountancy 2025-26 syllabus.

This topic is a crucial part of Chapter 4 – Reconstitution of Partnership: Retirement/Death of a Partner from the DK Goel Class 12 Accountancy Book, explained with step-by-step illustrations solved on the board.

🎯 Topics Covered in This Lecture:
Meaning of Death of a Partner
Treatment of Deceased Partner’s Share of Profit
Calculation of Profit up to the Date of Death
Preparation of Deceased Partner’s Capital Account
Preparation of Executor’s Account
Journal Entries for Death of a Partner
Transfer of Balances and Settlement of Accounts
Payment to Executor in Full or Instalments
Complete Illustration from DK Goel Book (Solved on Board)

📺 Watch Previous Parts of Chapter 4 (Retirement or Death of a Partner):
Watch Part 1 Here👉    • Retirement or Death of a Partner I  Accoun...  
Watch Part 2 Here👉   • Retirement or Death of a Partner Accountan...  
Watch Part 3 Here👉   • Retirement or Death of Partner Class 12 Ac...  
Watch Part 4 Here👉   • Accumulated Profit and Reserves Retirement...  
Watch Part 5 Here👉   • Retirement or Death of A Partner | Account...  
Watch Part 6 Here👉   • Retirement or Death of A Partner | Account...  
Watch Part 7 Here👉   • Retirement or Death of a Partner | Account...  
Watch Part 8 Here👉   • Retirement of Partner|Adjustment of Partne...  
Watch Part 9 Here👉   • Retirement of a Partner Settlement of Loan...  
Watch Part 10 Here👉   • Retirement of a Partner Settlement of Loan...  
Watch Part 11 Here👉   • Retirement of a Partner Adjustment of Part...  
Watch Part 12 Here👉   • Death of a Partner | Calculation of Profit...  
Watch Part 13 Here👉   • Death of A Partner's Capital Account Journ...  

📘 About this Chapter:
Chapter 4 – Reconstitution of Partnership: Retirement and Death of a Partner is a very important chapter in Class 12 Accountancy CBSE 2025-26 syllabus.
Understanding how to prepare the Deceased Partner’s Capital Account, Executor’s Account, and related Journal Entries is essential for Board Exams and practical applications of partnership accounting.

📚 Best For:
Class 12 Accountancy Students (CBSE 2025-26)
DK Goel Class 12 Accountancy Book Solutions
TS Grewal & NCERT Students
Commerce Students preparing for Boards
CA Foundation & B.Com Beginners

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