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प्रश्न
David, Dolly and Divya are partners in a firm sharing profits and losses in the ratio 3 : 2 : 1. Divya retired from the firm and David and Dolly decided to share future profits & losses in the ratio 3 : 2. At the time of Divya's retirement, the goodwill of the firm was valued at ₹ 90,000.
Pass the necessary journal entry for treatment of goodwill without opening goodwill account on Divya's retirement.
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उत्तर
| Journal Entry | ||||
| Date | Particular | L.F. | Dr. (₹) | Cr. (₹) |
| David's Capital A/c ...Dr. | 9,000 | - | ||
| Dolly's Capital A/c ...Dr. | 6,000 | - | ||
| To Divya's Capital A/c | - | 15,000 | ||
| (Being goodwill compensated by David and Dolly) |
||||
Working Note -
Calculation of gaining ratio of David and Dolly
Gaining Ratio = New Ratio - Old Ratio
Gaining Share of David = `3/5 - 3/6 = (18 - 15)/30 = 3/30`
Gaining share of Dolly = `2/5 - 2/6 = (12 - 10)/30 = 2/30`
Gaining Ratio = `3/30 : 2/30` i.e. 3 : 2
Goodwill of the firm = ₹ 90,000
Share of Divya in Goodwill = ₹ 90,000 `xx 1/6` = ₹ 15,000
It will be compensated by David and Dolly in 3 : 2.
