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CBSE Class 12

Class 12 Accountancy / Chapter

Retirement or Death of a Partner

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Accounting for Partnership Firms – Fundamentals Admission of a Partner Dissolution of a Partnership Firm Accounting for Share Capital Accounting for Debentures Financial Statements of a Company Analysis of Financial Statements Accounting Ratios Cash Flow Statement
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CHAPTER CONTEXT

About Retirement or Death of a Partner

This CBSE Class 12 Accountancy chapter explains Retirement or Death of a Partner by detailing how accounts are settled when a partner leaves the firm. It covers new profit-sharing ratio, gaining ratio, goodwill adjustment under AS-26, revaluation of assets and liabilities, accumulated profits and losses, retiring partner's capital account, executor's account, and profit share up to the date of death.

These procedures are applied to calculate the amount due to the outgoing partner or legal representatives while allowing the remaining firm to continue. For board exams, school tests, and revision, this chapter is important because questions regularly involve revaluation accounts, capital settlement, loan transfer, time-basis profit, turnover-basis profit, and balance sheet preparation.

Chapter information

Class
Class 12
Subject
Accountancy
Chapter
Retirement or Death of a Partner
Total resources
3 PDFs

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What is Retirement or Death of a Partner in Class 12 Accountancy?

Retirement or Death of a Partner is an NCERT chapter in CBSE Class 12 Accountancy. This Ribblu page collects 3 worksheets, question papers and study PDFs tagged to that chapter for practice and revision.

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Ribblu lists resources across 10 Accountancy chapters for Class 12. Browse all chapters from the subject hub linked on this page.

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