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प्रश्न
Select the most appropriate answer from the alternatives given below :
Gaining ratio is calculated on ___________.
विकल्प
admission of a partner
retirement of a partner
death of a partner
retirement or death of a partner
MCQ
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उत्तर
Gaining ratio is calculated on retirement or death of a partner.
Explanation: The gaining ratio is calculated for adjusting the retiring or deceased partner’s share of goodwill. The remaining partners compensate the outgoing partner (retiring or deceased as the case may be) by payment of premium for goodwill in the ratio in which they gain.
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