Question

A and B are partners sharing profits and losses as 2 : 1. C is admitted and the profit-sharing ratio becomes 4 : 3 : 2. Goodwill is valued at ₹ 94,500. C brings required goodwill in cash. Goodwill amount will be Credited to ______.

विकल्प

• A ₹ 14,000 and B ₹ 7,000

• A ₹ 12,000 and B ₹ 9,000

• A ₹ 21,000

• A ₹ 94,500

Answer 1

A and B are partners sharing profits and losses as 2 : 1. C is admitted and the profit-sharing ratio becomes 4 : 3 : 2. Goodwill is valued at ₹ 94,500. C brings required goodwill in cash. Goodwill amount will be Credited to A ₹ 21,000.

Explanation:

Calculate the Sacrificing Share for Each Partner:

A’s Sacrifice = `2/3 - 4/9`

= `(2 xx 3)/(3 xx 3) - 4/9`

= `6/9 - 4/9`

= `2/9`

B’s Sacrifice = `1/3 - 3/9`

= `(1 xx 3)/(3 xx 3) - 3/9`

= `3/9 - 3/9`

= 0

C’s Goodwill Amount = `94,500 xx 2/9`

= 21,000

The ₹ 21,000 brought by C is credited to the partner who sacrificed their share. In this case, only A sacrificed a share.

Amount credited to A = 21,000