CA Foundation Accounting: Retirement & Death Of Partner | Accounts | CA Manish Mahajan Essence [vVgdjudUcXO]

CA Foundation Accounting chapter Retirement and Death of Partner explained in a clear and exam-oriented manner for CA Foundation students. This video covers retirement of partner, death of partner, gaining ratio, sacrificing ratio, treatment of goodwill, revaluation account and capital adjustment. Useful for CA Foundation Jan/May 2026 attempts with practical illustrations and ICAI pattern questions.

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Time Stamp:

00:00:00 Intro

00:01:08 Agastya Series & Schedule

00:02:01 Practice Topic: Retirement & Death

00:02:37 Q1: Amala, Vimala, Kamal Retirement

00:04:51 Adjustment 1: P&L Reversal

00:10:57 Adjustment 2: Goodwill (4-Year Avg)

00:15:39 Adjustment 3: Asset Revaluation

00:20:22 Discussion: Business vs Divisible Profit

00:36:50 Q2: RTP Sept 2025 (P, Q, R)

00:40:41 Reading Problem: Old Ratio & P Retirement

00:48:28 Joint Life Policy Surrender

00:56:45 P Settlement (50% Cash, 50% Loan)

00:57:41 Q & R Capital Adjustment

01:02:06 Cash Account Summary

01:03:29 Q3: RTP May 2025 (Seema, Yadant, Zoya)

01:06:38 General Reserve Distribution

01:12:12 Goodwill Adjustment (5-Year Avg)

01:14:55 Zoyas Profit Share (3 Months)

01:18:37 Transfer to Executor Account

01:21:18 Session Conclusion

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