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If a deceased partner’s capital account shows ₹78,000, the goodwill attributable to the partner is ₹12,000, and the accumulated loss adjusted against the partner’s share is ₹10,000, what is the net claim payable to the deceased partner’s legal representative?यदि किसी मृत भागीदार के पूंजी खाते में ₹78,000 शेष हैं, उसके हिस्से की गुडविल ₹12,000 है और उसके हिस्से में समायोजित संचित हानि ₹10,000 है, तो मृत भागीदार के उत्तराधिकारी को देय शुद्ध दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹80,000₹80,000
The net claim is calculated as: capital balance + the partner’s share of goodwill − the partner’s share of accumulated loss. Thus, ₹78,000 + ₹12,000 − ₹10,000 = ₹80,000. Goodwill is added to the deceased partner’s claim, whereas accumulated loss is deducted. In the exam, carefully check the sign of each adjustment.मृत भागीदार का शुद्ध दावा = पूंजी शेष + गुडविल का हिस्सा − संचित हानि का हिस्सा। इसलिए ₹78,000 + ₹12,000 − ₹10,000 = ₹80,000। संचित हानि दावे से घटती है, जबकि गुडविल मृत भागीदार के पक्ष में जोड़ी जाती है। परीक्षा में लाभ/हानि के समायोजन का चिह्न अवश्य जाँचें।
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