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प्रश्न
Vibha, Sudha and Ashish were partners in a firm sharing profits in the ratio 2:3:1. Sudha retired and the balance in her capital account after making necessary adjustments on account of reserves, revaluation of assets and re-assessment of liabilities was ₹ 85,000. Vibha and Ashish agreed to pay Sudha ₹ 1,15,000 in full settlement of her claim. Record the necessary journal entry for goodwill on Sudha's retirement.
रोजकीर्द नोंद
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उत्तर
| Journal Entry | ||||
| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
| Vibha's Capital A/c ...Dr. | 20,000 | |||
| Ashish's Capital A/c ...Dr. | 10,000 | |||
| To Sudha's Capital A/c | 30,000 | |||
| (Being the goodwill adjusted) | ||||
Goodwill = Total amount to be paid Sudha - Closing balance in Sudha's A/c
= 1,15,000 - 85,000 = ₹ 30,000
Sharing Ratio = 2 : 3 : 1
Share of Vibha and Ashish = 2 : 1
Share of Sudha shared among Vibha and Ashish in ratio 2 : 1 in absence of any ratio given
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