Retirement of a Partner Complete Chapter | CA Foundation Accounts | CA Foundation June 24| ICAI Exam

Retirement of a Partner Complete Chapter | CA Foundation Accounts | CA Foundation June 24 | ICAI Exam

In This Video We Will Discuss Retirement of a Partner Complete Chapter All Concepts, Problems and Examples for CA Foundation and CA Foundation Accounts Chapter no-8 Unit-4 has been discussed by Chandan Poddar Sir For CA Foundation Grooming Education.

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Time Stamp:
0:00 Intro
0:10 Retirement of Partner
3:14 Computation of Profit Sharing Ratio
20:23 Treatment of Goodwill
32:54 Rest of Topics
40:12 Journal
44:41 Revaluation Account
52:43 Retirement of Partner Assignment
2:01:25 Capital Adjustment
2:21:52 Illustration 3
2:31:59 At the Time of Retirement
2:38:09 ICAI Book Question Illustration 5

RETIREMENT OF A PARTNER

A Partner may retire from the frame for different reasons such as difference with the other partners better business opportunity, old age etc.

Effects of Retirement of a Partner

• To terminate and a create a new Partner
• Adjustment undrawn profit or accumulated losses
• Revaluated and proper adjustment of assets and liabilities.
• Combined shares of remaining partners will increased.

Adjustments for Retirement of a Partner

• Change in the profit shearing ratio
• Goodwill
• Revolution of assets and Liabilities
• Reverse and Surplus
• Partners capital

Change in the Profit Shearing Ratio

•New Profit Shearing Ratio
•Gaining Ratio

New Profit Sharing Ratio
• When a partner is retiring the share of retiring partner may be taken over by the remaining partners in their old ratio or other ratio
• Due to this acquisition the pr remaining partners will changed
• The profit shearing ratio between the continuing partners will remain same

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𝐖𝐚𝐭𝐜𝐡 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭 𝐨𝐟 𝐂𝐀 𝐅𝐨𝐮𝐧𝐝𝐚𝐭𝐢𝐨𝐧 𝐂𝐨𝐮𝐫𝐬𝐞👇
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#cafoundation #accounts #icai #admission_of_partner

[radhey]

you are the best teacher of accountancy I've ever seen
Detailed explanation.
All important information.
And the way of your teaching. ..


Amazing 🙌.. 🙇‍♀️

[riyagarg]

Sir in these upcoming your accounts video all the question solved is according to the new changes in pattern of solving questions??

[reveoncelink]

Thank you so much for the awesome video. Always appreciate the efforts of your team.

[ishikakesarwani]

Sir, can you please share the assignment pdf from where i get to solve the question 😅

[Bhaktiinshort]

Sir is it sufficient for B. Com first year?

[Samie-b]

Sir Where Is project/assignment you were saying?

[payal]

Sir perfect revision book buy krni se lu

[asta]

Sir where r the attached assignments I dint get it plz provide me the assignments plz I beg u

[Ayushkumar-vrrl]

Iss video per assignment ka link nhi hai sir🙂

[sanchhepamlani]

Sir CA inter mai bhi aap padate hai? Online course mai

[rajsoni]

Sir 6 question ma retiring partner kon ha

[sidsawant]

Sir Can You share assignment Pdf from which you take Questions from?😅