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प्रश्न
A, B, C and D are partners sharing profits in the ratio of 4 : 3 : 2 : 1. On the retirement of B, Goodwill was valued at ₹ 3,00,000. A, C and D decide to continue the firm sharing profits equally. Pass entries.
रोजकीर्द नोंद
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उत्तर
| Journal | ||||
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| C’s Capital A/c ...Dr. | 40,000 | |||
| D’s Capital A/c ...Dr. | 70,000 | |||
| To A’s Capital A/c | 20,000 | |||
| To B’s Capital A/c | 90,000 | |||
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