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DAY 03 || 7 Days Pledge || Class 12 Accounts Chapter 5 – Retirement of a Partner | Manan Malik This is Day 03 of the 7 Days Pledge Series, a concept-first marathon designed to make Class 12 Commerce students Boards 2026 ready in just 7 days. In this video, Manan Malik explains all core concepts of Chapter 5 – Retirement of a Partner in a simple, exam-oriented, and numerical-based way. You will learn: • Meaning & reasons for Retirement of a Partner • Gaining Ratio & its application • Treatment of Goodwill on retirement • Revaluation of assets & liabilities • Reserves & accumulated profits treatment • Adjustment of capital (fixed & fluctuating) • Settlement of retiring partner’s claim • Executor’s account numericals • Exam patterns & common mistakes This video is perfect for: • Students starting this chapter • Students weak in numericals • Boards 2026 aspirants • Last-minute revisers • Anyone who wants a clear one-shot conceptual revision If you follow the 7 Days Pledge seriously, your Accounts preparation will become strong, structured, and exam-ready. 📌 Tip: Watch with your notebook and solve questions along with the video. 👍 Like | 💬 Comment “PLEDGE DAY 03 DONE” | 🔔 Subscribe for Daily Concept Videos Target Audience: CBSE Class 12 Commerce | NCERT Accountancy | Boards 2025–2026 Keywords: class 12 accounts chapter 5, retirement of a partner class 12, gaining ratio class 12, goodwill numericals, revaluation of assets, executor account class 12, capital adjustment class 12, boards 2026 accounts, manan malik accounts, 7 days pledge class 12 #Class12Accounts #RetirementOfPartner #GoodwillClass12 #Boards2026 #CBSEClass12 #Accountancy #MananMalik #CommerceStudents #BoardPreparation #NCERTAccounts #ConceptBasedLearning #OneDayOneConcept 🎥 Clip Credits: Tom & Jerry | Dr. Jekyll And Mr. Mouse Original video: • Tom and Jerry | Dr. Jekyll And Mr. Mouse |... Uploaded by YouTube (Warner Classics) Tom & Jerry | Monster Jerry Original video: • Tom & Jerry | Monster Jerry | Classic Cart... Uploaded by YouTube (WB Kids / Classic) All rights belong to the original creators and copyright owners (Warner Bros. / Hanna-Barbera). This video includes short clips used for entertainment/creative purposes only — no copyright infringement intended. Credits: Music: Phoenix by Soundridemusic Link to Video: • No Copyright Epic Cinematic Tense Backgrou... ► FREE DOWNLOAD & Streams: https://fanlink.tv/phoenix_sndrm You can use this track on YouTube, TikTok, Instagram, Facebook and any other platforms. Credits: Music: Extreme Sport Rock Intro by Soundride XL Link to Video: • Sport Rock No Copyright Music by Soundride XL ► Free Download / Streams: https://music.soundridemusic.com/extr... You can use this track on YouTube, TikTok, Instagram, Facebook and any other platforms.