Capital Adjustment on Retirement of a Partner | Class 12 Accountancy LIVE | Partnership Accounts

In this LIVE class, we will cover Capital Adjustment on Retirement of a Partner, one of the most important numerical-based topics from Partnership Accounts in Class 12 Accountancy. Students will learn how the capital of remaining partners is adjusted after the retirement of a partner on the basis of the new total capital of the firm. This topic is frequently asked in CBSE board exams through practical numericals and case-based questions. What will be covered: Meaning of Capital Adjustment Capital Adjustment at the time of Retirement Calculation of New Total Capital Adjustment on the basis of Gaining Ratio Excess and Deficiency of Capital Amount to be brought in or withdrawn Preparation of Partners’ Capital Accounts Board-style numericals and PYQs Step-by-step CBSE presentation method This session is ideal for Class 12 CBSE students preparing for the 2026 Board Examination. Channel: Success Mantra for Class 11 and 12 Educator: CA Manish Kalra