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A partnership firm’s goodwill is valued at ₹1,44,000. If the deceased partner’s share in goodwill is 1/12, what amount is due for his or her share?किसी साझेदारी फर्म की सद्भावना ₹1,44,000 है। यदि मृत साझेदार का सद्भावना में हिस्सा 1/12 है, तो उसके हिस्से की राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹12,000₹12,000
The deceased partner’s share of goodwill is calculated as ₹1,44,000 × 1/12. Thus, ₹1,44,000 ÷ 12 = ₹12,000. This amount is considered while adjusting the deceased partner’s Capital or Current Account. In such questions, multiply the total goodwill by the partner’s share fraction.मृत साझेदार के सद्भावना हिस्से की गणना ₹1,44,000 × 1/12 से की जाएगी। अतः ₹1,44,000 ÷ 12 = ₹12,000। यह राशि मृत साझेदार के पूँजी या चालू खाते में उसके हिस्से के समायोजन के लिए ली जाती है। परीक्षा में सद्भावना की कुल राशि को साझेदार के अंश से गुणा करना याद रखें।
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