Class 12 Accountancy – Revision Part 3Treatment of Goodwill in Retirement of a Partner | AHSEC

Class 12 Accountancy – Revision Part 3 Treatment of Goodwill in Retirement of a Partner | AHSEC | ASSEB In this video, we bring Class 12 Accountancy Revision – Part 3, where we explain the Treatment of Goodwill at the time of Retirement of a Partner as per the AHSEC / ASSEB syllabus in a simple and exam-focused manner. This session is very useful for board exam preparation, concept clarity, and solving numerical problems related to partnership accounts. 📌 Topics Covered in This Video: ✔ Meaning of Retirement of a Partner ✔ Why Goodwill is adjusted at the time of retirement ✔ Gaining Ratio – Meaning & Calculation ✔ Treatment of Goodwill: When Goodwill is not raised in the books Adjustment of Goodwill through Capital Accounts ✔ Journal Entries related to Goodwill on Retirement ✔ Numerical problems as per