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प्रश्न
Lisa, Monika and Nisha are partners in a firm, sharing profits in the ratio of 2 : 2 : 1. Their Capital Accounts were ₹ 50,000, ₹ 50,000 and ₹ 25,000 respectively. Monika died, and the balance in the reserve on that date was 15,000. If the goodwill of the firm is 30,000 and the profit on revaluation is ₹ 7,050, what amount will be transferred to Monika’s Executor’s Account?
विकल्प
₹ 50,820
₹ 70,820
₹ 8,820
₹ 60,820
MCQ
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उत्तर
₹ 70,820
Explanation:
Monika’s Capital = ₹ 50,000
Share of Reserve = `15,000 × (2/5)`
= ₹ 6,000
Share of Revaluation Profit = `7,050 × (2/5)`
= ₹ 2,820
Share of Goodwill = `30,000 × (2/5)`
= ₹ 12,000
Total payable to Monika’s Executor = 50,000 + 6,000 + 2,820 + 12,000
= ₹ 70,820
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