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Welcome to Lecture 13 of our Class 12 Accounts series! 🎓 In this video, we dive deep into the critical numericals for Retirement and Death of a Partner. These topics are highly probable for your Board Exams, so make sure to watch until the end! 📝 Topics Covered in This Video: Partner's Loan Account (Retirement): Learn how to prepare a retiring partner's loan account when the amount is paid in installments with interest (Half-Yearly basis). Death of a Partner (Profit Calculation): How to calculate the deceased partner's share of profit up to the date of death. Turnover/Sales Basis: Calculating profit when sales for the current year are given. Time Basis: How to calculate profit based on average profit or previous year's profit. ⏱️ Timestamps: 00:00 - Introduction & Partner's Loan Account Concept 01:40 - Retirement Numerical: Preparing Loan Account (Installments + Interest) 10:45 - Death of Partner: Profit Calculation Numerical (Sales Basis) 13:35 - How to Calculate Gross Profit Ratio 17:30 - Concept: Profit Calculation on Time Basis vs. Turnover Basis 21:40 - Solving for Profit with Days Calculation (Odd Dates) 📚 Important Links: Subscribe for more: [Insert your Channel Link] Previous Lecture: [Insert Link to Lecture 12 if available] #Hashtags: #Class12Accounts #RetirementOfPartner #DeathOfPartner #AccountsNumericals #SudhanshuCC #BoardExams2026 #PartnersLoanAccount #CommerceClasses #AccountsRevision