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प्रश्न
A, B and C were partners in a firm sharing profits and losses in the ratio of 2 : 2 : 1. The capital balance are ₹ 50,000 for A, ₹ 70,000 for B, ₹ 35,000 for C. B decided to retire from the firm and balance in reserve on the date was ₹ 25,000. If goodwill of the firm was valued at ₹ 30,000 and profit on revaluation was ₹ 7,500 then, what amount will be payable to B?
पर्याय
₹ 70,820
₹ 76,000
₹ 75,000
₹ 95,000
MCQ
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उत्तर
₹ 95,000
Explanation:
A = ₹ 50,000
B = ₹ 70,000
C = ₹ 35,000
Profit sharing ratio = 2 : 2 : 1
`2/5:2/5:1/5`
B = Reserve = `25,000xx2/5` = 10,000
B = Goodwill = `30,000xx2/5` = 12,000
| Dr. | B’s capital A/c | Cr. | |
| Particulars | Amount (₹) | Particulars | Amount (₹) |
| To Cash A/c | 95,000 | By Balance b/d | 70,000 |
| By Reserve A/c | 10,000 | ||
| By Premium for goodwill A/c | 12,000 | ||
| By Revaluation A/c | 3,000 | ||
| 95,000 | 95,000 | ||
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