Download the RKG App by CA Parag Gupta & Enrol in LIVE INDEPTH BATCH for CA Foundation SEP 2026 https://qsvfn.courses.store/769285 CUET 2026 Batch - https://rkg.courses.store/636744 👉 Don’t forget to LIKE, SHARE & SUBSCRIBE to @caparaggupta for FREE Content 🎓 Watch FREE Class 12 Video Playlists: ✅ Accountancy by CA Parag Gupta • CBSE Accountancy Class 12th (2025-26) ✅ Macro Economics by CA Parag Gupta • CBSE Macro Economics Class 12th (2025-26) ✅ Indian Economy by CA Parag Gupta • CBSE Indian Economy Class 12th (2025-26) ✅ Business Studies by Kajol Ma’am • CBSE Business Studies Class 12th (2025-26) 📚 Study Materials & Paid Courses (High-Scoring): 📘 Class 12 Accounts Handbook (Concepts): Buy Now https://rkg.courses.store/659458 📘 Class 12 Economics Combo (Macro + Indian Economy): Buy Now https://rkg.courses.store/659461 📦 All Class 12 Books Video Overview: Watch Here • Order Your Books Class 12th | #ytchamps ba... 📈 CA Foundation & Inter Courses: Team RKG Courses https://qsvfn.courses.store 📲 Download the RKG App to Access Free Batches: Android: https://play.google.com/store/apps/de... iOS: Install My Institute App, Use Org Code: RKG (https://apps.apple.com/in/app/my-inst...) Web: web.classplusapp.com → Use Org Code: RKG 📞 Contact for Admissions & Queries: 📲 9315230704 | 9650719104 🌐 Follow RKG Institute Online: 🔗 Website: rkginstitute.in 📸 Instagram: / caparaggupta 👍 Facebook: / rkginstitute 📢 Telegram: t.me/caparaggupta 🐦 Twitter: / caparaggupta 📍 Visit Our Campus: RKG Institute, B-193, Sector-52, Near Adarsh Public School, Noida, UP – https://goo.gl/maps/WvsiK3UTmet 00:00 Introduction 03:02 TOPICS TO BE COVERED (RETIREMENT ) 03:57 Calculation of Gaining Ratio & New Ratio 04:51 Treatment of Goodwill 07:13 Treatment of FREE RESERVES & FICTITIOUS ASSETS 07:26 Revaluation Account 07:35 Amount due to Retiring Partner 12:21 ADJUSTMENT OF CAPITAL (CASE 1) 13:20 ADJUSTMENT OF CAPITAL (CASE 2) 14:13 ADJUSTMENT OF CAPITAL (CASE 3) 15:01 ADJUSTMENT OF CAPITAL (CASE 4) 16:38 ADJUSTMENT OF CAPITAL (CASE 5) 18:27 RETIREMENT DURING THE YEAR 23:50 Death of a Partner 26:31 Calculation of Share of Profit upto date of death Case I 28:07 Calculation of Share of Profit upto date of death Case II 28:52 SECTION 37 32:04 DECEASED PARTNER'S EXECUTOR ACCOUNT 35:42 IMPORTANT QUESTIONS FROM TS GREWAL