Adjusted Capital | EDUCBA

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Partnership Liquidation

Introduction

Introduction to Partnership Liquidation (3:17)

Retirement

Retirement of Partner (6:38)
Retirement of Partner Continues (6:54)

Account

Calculate Gain Ratio (7:08)
Share of Goodwill (6:59)
Revaluation of Asset and Liabilities (7:03)
Working on Example of Revaluation Account (6:05)
Settlement of Retiring Partners Claim (7:45)
Working on Capital Account (6:07)
Payment in Installments (8:08)
Adjustment of Remaining Partner Claim (8:41)
Existing Profit Sharing Ratio (6:19)
Revaluation (8:09)
Prepare Bank Account (4:05)
Prepare Revaluation Account (8:54)
Adjusted Capital (6:00)
Death of Partner (7:44)
Example of Death of Partner (11:11)

Dissolution

Dissolution of Firm (7:22)
Dissolution of Partnership (7:13)
Treatment of Asset and Liabilities (6:22)
Partners Capital and Bank Account (2:28)
Settlement of Partner Claims (5:42)
More on Partner Claims (9:28)
Capital Account Shows Debit Bal (6:42)
Capital Account Shows Debit Bal Continues (6:34)
Capital Account Shows Credit Bal (11:11)
Closing Partner Capital Accounts (5:32)
Dissolve Partnership (9:03)
Working on Bal of Anu and Hema (6:06)

Conclusion

Conclusion (5:53)

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Adjusted Capital

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