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प्रश्न
Surender, Ramesh, Naresh and Mohan are partners in a firm sharing profits in 2: 1 : 2 : 1 ratio. On the retirement of Naresh, the Goodwill was valued at ₹ 72,000. Surender, Ramesh and Mohan decided to share future profits equally. Pass the necessary journal entry for the treatment of goodwill.
रोजकीर्द नोंद
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उत्तर
| Journal | ||||
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Ramesh’s Capital A/c ...Dr. | 12,000 | |||
| Mohan’s Capital A/c ... Dr. | 12,000 | |||
| To Naresh’s Capital A/c | 24,000 | |||
| (Being Naresh share of goodwill adjusted to the accounts of continuing partners in their gaining ratio 0 : 1 : 1) | ||||
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