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प्रश्न
If new partner brings in proportionate capital, how can it be calculated? Give a suitable example.
लघु उत्तरीय
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उत्तर
When a new partner brings in proportionate capital, the capital contributed by the new partner is calculated based on the agreed profit-sharing ratio between the old partners and the new partner. The new partner’s contribution should be such that their capital corresponds to the percentage of profit they will receive.
Example:
Total capital before admission: ₹ 3,00,000
New partner’s share: 20%
The new partner’s capital = `3,00,000 xx 20/100`
= ₹ 60,000.
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