Question

Aditya and Shiv were partners in a firm with capitals of ₹ 3,00,000 and ₹ 2,00,000, respectively. Naina was admitted as a new partner for a `1/4`th share in the profits of the firm. Naina brought ₹ 1,20,000 for her share of the goodwill premium and ₹ 2,40,000 for her capital. The amount of goodwill premium credited to Aditya will be ______.

पर्याय

• ₹ 40,000

• ₹ 30,000

• ₹ 72,000

• ₹ 60,000

Answer 1

Aditya and Shiv were partners in a firm with capitals of ₹ 3,00,000 and ₹ 2,00,000, respectively. Naina was admitted as a new partner for a `1/4`th share in the profits of the firm. Naina brought ₹ 1,20,000 for her share of the goodwill premium and ₹ 2,40,000 for her capital. The amount of goodwill premium credited to Aditya will be ₹ 60,000.

Explanation:

Sacrificing Ratio of Aditya and Shiv = 1 : 1

Naina is admitted for a `1/4` share.

Remaining share = `1 - 1/4`

= `3/4`

Aditya’s New Share = `3/4 xx 1/2`

= `3/8`

Shiv’s New Share = `3/4 xx 1/2`

= `3/8`

Calculate the Sacrificing Ratio:

Aditya’s Sacrifice = `1/2 - 3/8`

= `(1 xx 4)/(2 xx 4) - 3/8`

= `4/8 - 3/8`

= `1/8`

Shiv’s Sacrifice = `1/2 - 3/8`

= `(1 xx 4)/(2 xx 4) - 3/8`

= `4/8 - 3/8`

= `1/8`

The sacrificing ratio is 1 : 1

Distribute the Goodwill Premium:

Amount credited to Aditya = 1,20,000 xx 1/2

= 60,000

Amount credited to Shiv = 1,20,000 xx 1/2

= 60,000