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प्रश्न
P, Q and R are sharing profits and losses equally. R retires and the goodwill is appearing in the books at ₹ 30,000. Goodwill of the firm is valued at ₹ 1,50,000. Calculate the net amount to be credited to R’s Capital A/c.
विकल्प
₹ 60,000
₹ 50,000
₹ 40,000
₹ 10,000
MCQ
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उत्तर
₹ 40,000
Explanation:
P, Q, R = Profit sharing ratio = 1 : 1 : 1
`1/3:1/3:1/3`
At the time of retirement of R
Goodwill in the books = ₹ 30,000
Goodwill of the firm = ₹ 1,50,000
Goodwill = 1,50,000 – 30,000 = 1,20,000
Net amount credited to R’s Capital A/c = `1,20,000xx1/3`
= ₹ 40,000
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