CA Foundation Accounting: Retirement & Death of Partner | Accounts | CA Manish Mahajan

CA Foundation Accounting chapter Retirement and Death of Partner explained in a clear and exam-oriented manner for CA Foundation students. This video covers retirement of partner, death of partner, gaining ratio, sacrificing ratio, treatment of goodwill, revaluation account and capital adjustment. Useful for CA Foundation Jan/May 2026 attempts with practical illustrations and ICAI pattern questions. ◼CA Foundation Batches Link 👇- ✅ Free Chanakya 3.0 Batch: 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation Sampurna 2.0 May 2026 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation Sampurna May 2026 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation Sampurna Pro May & Sep 2026 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation Sampurna Fastrack Jan 2026 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation SAMPURNA 3.0 Jan 2026 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation SAMPURNA 2.0 Jan 2026 📌https://physicswallah.onelink.me/ZAZB... ✅CA Foundation SAMPURNA Jan 2026 📌https://study.pw.im/ZAZB/n2zhe9eo ✅CA Foundation SAMPURNA PRO Jan & May 2026 📌https://study.pw.im/ZAZB/dtolrt16 ✅CA Foundation Sampurna Pro Sep 25 and Jan 26 📌https://physicswallah.onelink.me/ZAZB... 📲 PW App/Website: https://www.pw.live/ca 📚 PW Store: Link: https://physicswallah.onelink.me/ZAZB... ---------------------------------------------------------------- 📌𝐂𝐀 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀 : 🌐 Telegram: https://t.me/CAwallahbypw 🌐 Instagram: https://www.instagram.com/pwcawallah_... 📌 𝐑𝐄𝐂𝐎𝐌𝐌𝐄𝐍𝐃𝐄𝐃 𝐂𝐇𝐀𝐍𝐍𝐄𝐋𝐒 𝐅𝐎𝐑 𝐘𝐎𝐔 - 🌐Commerce Wallah by PW:    / @commercewallahpw   🌐CA Intermediate By PW:    / @caintermediatebypw   🌐CS Wallah By PW:    / @pw-cswallah   🌐ACCA by PW -    / @accabypw   🌐PW Facts:    / @pwfacts   🌐College Wallah:    / @collegewallahbypwskills   🌐CUET Wallah:    / @cuetwallahpw   🌐MBA Wallah:    / @mbawallah   🌐PW IITJAM & CSIR NET:    / @pwiit-jam   🌐Physics Wallah - Alakh Pandey:    / @physicswallah   🌐PW Vidyapeeth:    / @vidyapeethpw   🌐Physics Wallah Foundation:    / @pw-foundation   📌 𝐏𝐇𝐘𝐒𝐈𝐂𝐒 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀: 🌐 Telegram: https://t.me/Physics_Wallah_Official_... 🌐 Facebook:   / physicswallah   🌐 Instagram: https://www.instagram.com/physicswall... 🌐 Twitter :   / physics__wallah   🌐 Linkedin:   / admin   🌐 Quora: https://pwofficial.quora.com/ 📌 For any Queries or Complaints visit: https://bit.ly/PW_Queries OR give a Missed Call on 07019-243-492 Time Stamp: 00:00:00 – Intro 00:01:08 – Agastya Series & Schedule 00:02:01 – Practice Topic: Retirement & Death 00:02:37 – Q1: Amala, Vimala, Kamal Retirement 00:04:51 – Adjustment 1: P&L Reversal 00:10:57 – Adjustment 2: Goodwill (4-Year Avg) 00:15:39 – Adjustment 3: Asset Revaluation 00:20:22 – Discussion: Business vs Divisible Profit 00:36:50 – Q2: RTP Sept 2025 (P, Q, R) 00:40:41 – Reading Problem: Old Ratio & P Retirement 00:48:28 – Joint Life Policy Surrender 00:56:45 – P Settlement (50% Cash, 50% Loan) 00:57:41 – Q & R Capital Adjustment 01:02:06 – Cash Account Summary 01:03:29 – Q3: RTP May 2025 (Seema, Yadant, Zoya) 01:06:38 – General Reserve Distribution 01:12:12 – Goodwill Adjustment (5-Year Avg) 01:14:55 – Zoya’s Profit Share (3 Months) 01:18:37 – Transfer to Executor Account 01:21:18 – Session Conclusion 6630b0006623d10018987cc1 #CAWallahbyPW #CAFoundationExam #CAWallah #CAFoundationMay2026 #CAFoundationJan2026 #CAFoundationSep2026 #CAFoundationStrategy #PW #CA #CAPreparation #CAFoundation #Accounting #RetirementOfPartner #DeathOfPartner #PartnershipAccounts #CAFoundationAccounts #ManishMahajan #CAFoundation2026 #ICAI #AccountingConcepts #Goodwill #RevaluationAccount