Question

A, B and C are partners with profit sharing ratio 4 : 3 : 2. B retires and goodwill was valued ₹ 1,08,000. If A & C share profits in 5 : 3, find out the goodwill shared by A and C in favour of B.

विकल्प

• ₹ 22,500 and ₹ 13,500

• ₹ 16,500 and ₹ 19,500

• ₹ 67,500 and ₹ 40,500

• ₹ 19,500 and ₹ 16,500

Answer 1

₹ 19,500 and ₹ 16,500

Explanation:

Old Ratio = 4 : 3 : 2

New Ratio = 5 : 3

Gaining ratio = New Ratio – Old Ratio 

 A = `5/8-4/9=(45-32)/72=13/72`

C = `3/8-2/9=(27-16)/72=11/72`

A : C = `13/72:11/72` = 13 : 11

∴ B’s share of Goodwill = `1,08,000xx3/9` = 36,000

A = `36,000xx13/24` = 19,500

C = `36,000xx11/24` = 16,500