PG ONE SHOT🔥 Retirement & Death of a Partner | Class 12 Accounts | Full Chapter Complete

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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