Retirement of a Partner | Class 12 Accountancy | One Shot | Full Chapter Revision | NCERT + DK Goel

Welcome to this Class 12 Accountancy One Shot on Chapter – Retirement of a Partner 🤝 In this full chapter revision, the teacher explains every concept related to reconstitution of partnership when a partner retires, including adjustment of goodwill, revaluation of assets & liabilities, reserves, and capital adjustments, with NCERT + DK Goel questions and PYQs. This one-shot is perfect for CBSE 2025 Boards — covering theory, journal entries, and practical questions in a step-by-step and easy-to-understand format. 🔍 Topics Covered in This Video: ✔️ Meaning and Need for Retirement of a Partner ✔️ New Profit-Sharing Ratio & Gaining Ratio ✔️ Treatment of Goodwill ✔️ Revaluation of Assets and Liabilities ✔️ Adjustment of Reserves and Accumulated Profits ✔️ Adjustment of Capitals of Partners ✔️ Calculation of Amount Due to Retiring Partner ✔️ Treatment of Retiring Partner’s Loan ✔️ Preparation of Revaluation A/c, Partner’s Capital A/c & Balance Sheet ✔️ NCERT + DK Goel + PYQs 💡 Concept Highlights: Learn step-by-step journal entries for all adjustments. Understand how to calculate the amount payable to the retiring partner. Covers goodwill treatment under AS-26 (Accounting Standard). Includes latest CBSE pattern case-based and reasoning questions. 📚 Best For: ✔️ Class 12 CBSE Students | Board Exam 2025 ✔️ NCERT + DK Goel + PYQ Based Preparation ✔️ Full Chapter Revision + Concept Clarity ✔️ Commerce Stream | Accountancy Chapter 4 👉 Don’t forget to Like 👍, Share 🔄 & Subscribe 🔔 @commathub for more Class 12 Accountancy One Shots, Practical Question Series, and Board 2025 Preparation Lectures! 📌 Follow for Notes & Updates: 📺 YouTube: ‪@commathub‬ ‪@Commathubclips‬ ‪@Commathub910‬ 📸 Instagram:   / commat_hub   📘 Facebook:   / 1crqmbnzay   #RetirementOfAPartner #Class12Accountancy #AccountancyOneShot #CBSEClass12 #CBSE2025 #CommAtHub #NCERTAccountancy #DKGoelSolutions #PartnershipAccounts #GoodwillAdjustment #RevaluationAccount #ReservesAdjustment #CapitalAdjustment #RetiringPartnersLoan #CommerceWithCommatHub #AccountancyRevision #BoardExamPreparation #FullChapterRevision #Class12Commerce #AccountsOneShot