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प्रश्न
A, B and C were partners sharing profits and losses in the ratio of 7 : 3 : 2. From 1st January, 2023 they decided to share profits and losses in the ratio of 8 : 4 : 3. Goodwill is ₹ 1,20,000. In Adjustment entry for goodwill:
विकल्प
Cr. A by ₹ 6,000; Dr. B by ₹ 2,000; Dr. C by ₹ 4,000
Dr. A by ₹ 6,000; Cr. B by ₹ 2,000; Cr. C by ₹ 4,000
Cr. A by ₹ 6,000; Dr. B by ₹ 4,000; Dr. C by ₹ 2,000
Dr. A by ₹ 6,000; Cr. B by ₹ 4,000; Cr. C by ₹ 2,000
MCQ
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उत्तर
Cr. A by ₹ 6,000; Dr. B by ₹ 2,000; Dr. C by ₹ 4,000
Explanation:
Given:
- Old Ratio = 7 : 3 : 2
- New Ratio = 8 : 4 : 3
- Goodwill = ₹ 1,20,000
Step 1: Calculate Old and New Shares
Old share (Total = 12):
- A =`7/12`
- B = `3/12`
- C = `2/12`
New share (Total = 15):
- A = `8/15`
- B = `4/15`
- C = `3/15`
Step 2: Find Sacrifice/Gain
| Partner | Old | New | Gain/Sacrifice |
| A | `7/12` = `35/60` | `8/15` = `32/60` | Sacrifice = `3/60` = `1/20` |
| B | `3/12` = `15/60` | `4/15` = `16/60` | Gain = `1/60` |
| C | `2/12` = `10/60` | `3/15` = `12/60` | Gain = `2/60` = `1/30` |
Step 3: Calculate Amount
A sacrifices:
`1/20 xx 1,20,000 = 6,000`
B Gains:
`1/60 xx 1,20,000 = 2,000`
C Gains:
`1/30 xx 1,20,000 = 4,000`
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