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A, B and C were partners sharing profits in the ratio of 2 : 2 : 1, decided to share future profits in 1 : 2 : 3. Super Profit will be:

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Question

A, B and C were partners sharing profits in the ratio of 2 : 2 : 1, decided to share future profits in 1 : 2 : 3. On this date firm had assets of ₹ 3,80,000 including cash of ₹ 20,000. The partners' capital accounts showed a balance of ₹ 3,00,000 and reserves constituted the rest. Normal rate of return is 10% and goodwill of the firm is valued at ₹ 75,000 at 3 years' purchase of super profits.

On the basis of the above information, answer the following:

Super Profit will be:

Options

  • ₹ 2,25,000

  • ₹ 13,000

  • ₹ 25,000

  • ₹ 75,000

MCQ
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Solution

₹ 25,000

Explanation:

Goodwill = Super Profit × 3 years's purchase

75,000 = Super Profit × 3

Super Profit = `(75,000)/3`

= ₹ 25,000

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Chapter 2: Change in Profit Sharing Ratio among the Existing Partners - (A) Case Based MCQs [Page 2.31]

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D. K. Goel Accountancy Part A Volume 1 and 2 [English] Class 12
Chapter 2 Change in Profit Sharing Ratio among the Existing Partners
(A) Case Based MCQs | Q 2. | Page 2.31
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