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प्रश्न
If fully paid shares of ₹ 8,00,000 are issued for purchase of business with net assets of ₹ 6,00,000, then the balance of ₹ 2,00,000 will be ______.
पर्याय
Debited to Profit & Loss Account.
Debited to Goodwill Account.
Credited to Capital Reserve Account.
Credited to Securities Premium Account.
MCQ
रिकाम्या जागा भरा
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उत्तर
If fully paid shares of ₹ 8,00,000 are issued for purchase of business with net assets of ₹ 6,00,000, then the balance of ₹ 2,00,000 will be debited to Goodwill Account.
Explanation:
Purchase Consideration = ₹ 8,00,000 and Net Assets = ₹ 6,00,000.
Since purchase consideration exceeds net assets by ₹ 2,00,000, the difference is treated as Goodwill and debited.
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