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प्रश्न
A, B and C are partners with profit sharing ratio 4 : 3 : 2. B retires and goodwill was valued ₹ 1,08,000. If A & C share profits in 5 : 3, find out the goodwill shared by A and C in favour of B.
पर्याय
₹ 22,500 and ₹ 13,500
₹ 16,500 and ₹ 19,500
₹ 67,500 and ₹ 40,500
₹ 19,500 and ₹ 16,500
MCQ
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उत्तर
₹ 19,500 and ₹ 16,500
Explanation:
Old Ratio = 4 : 3 : 2
New Ratio = 5 : 3
Gaining ratio = New Ratio – Old Ratio
A = `5/8-4/9=(45-32)/72=13/72`
C = `3/8-2/9=(27-16)/72=11/72`
A : C = `13/72:11/72` = 13 : 11
∴ B’s share of Goodwill = `1,08,000xx3/9` = 36,000
A = `36,000xx13/24` = 19,500
C = `36,000xx11/24` = 16,500
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