When a new partner brings cash premium for goodwill, to whom is this amount credited?

Correct answer: Old partners in sacrificing ratio

The correct answer is option A: old partners in the sacrificing ratio. A new partner receives a share that was previously enjoyed by the old partners. The old partners therefore sacrifice part of their profit share, and the incoming partner’s goodwill premium compensates them for that sacrifice. The premium is credited to the old partners’ capital or current accounts in the sacrificing ratio, calculated as old share minus new share. Option A is correct. Option B, all partners in the new ratio, is wrong because the new partner is the payer, not the person being compensated. Option C, the new partner only, is impossible because one cannot credit the premium back to the partner who brought it. Option D, old partners in old ratio, is used only when the question gives no different sacrifice information; here the rule is sacrificing ratio. Exam cue: goodwill premium follows sacrifice, not the new ratio.