Retirement of a Partner Class 12 | Class 12th Accountancy One Shot🎯| Vishwaas Batch |#viral #oneshot

Retirement of a Partner Class 12 | Class 12th Accountancy One Shot🎯| Vishwaas Batch Retirement of a Partner – Class 12th Accountancy One Shot Revision with full concepts, tricks, and past paper questions!Get ready to master Partnership Chapter in just one go – perfect for your Boards & Vishwaas Batch revision. Faculty Name : CA Manish Mahajan Sir Get notes in ✅Vishwaas Class 12th Commerce 2026 https://physicswallah.... 📕Parishram 2027 Class 12th Commerce https://physicswallah.... 📕Parishram PRO 2027 Class 12th Commerce https://physicswallah.... 📕Parishram 2027 Class 12 Commerce + CA Foundation Sep 2027 https://physicswallah.... 📕Commerce Class 11 2027 + Class 12 2028 + CUET 2028 https://physicswallah.... 📕PRAVESH CUET Commerce Fastrack 2026 https://physicswallah.... 📲PW App Link - https://bit.ly/PW_APP 🌐PW Website - https://bit.ly/PW_APP ---------------------------------------------------------------- 📌Commerce 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀 𝐏𝐑𝐎𝐅𝐈𝐋𝐄𝐒 : 🌐 Telegram: https://t.me/OfficialC... 🌐 Instagram: https://www.instagram.... 📌 For any queries or complaints Visit : https://bit.ly/PW_Queries 📌Give a missed call on 07019-243-492 00:00:00 – Introduction to Chapter 00:01:18 – Partner Retirement: Concept & Effect 00:05:00 – Steps/Adjustments Overview 00:08:51 – New Profit Sharing & Gaining Ratio 00:19:51 – Special Case: Only Old Ratio 00:21:46 – Goodwill Adjustment 00:26:59 – Hidden Goodwill Concept 00:29:39 – Example: Goodwill Journal Entry 00:44:19 – Treatment of Reserves, Profits & Losses 00:45:58 – Workmen Compensation Reserve (WCR) 00:49:06 – Investment Fluctuation Reserve (IFR) 00:55:56 – Example: Reserves Adjustment 01:03:27 – Revaluation of Assets & Liabilities 01:08:03 – Computation of Amount Due 01:11:38 – Retiring Partner’s Loan Account 01:13:02 – Example: Amount Due Calculation 01:20:09 – Full-Fledged Problem: Revaluation & Capital 01:34:29 – Loan Account with Interest & Installments 01:42:30 – Adjustment of Proportionate Capital 01:47:42 – Case 2: Total Capital Not Given 6630b0006623d10018987cc1 #Class12Accountancy #RetirementOfPartner #OneShotRevision #VishwaasBatch #CommerceWallah #AccountancyBoards2025 #PartnershipChapter #BoardsPreparation #Class12Commerce