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Partnership Accounting

Class 12 Accountancy के इस tag से जुड़े questions। हर question के साथ chapter, topic, level और difficulty दी गई है।

AccountancyOn the death of a partner, the firm's goodwill is valued at ₹54,000. The gaining partners gain in the ratio 4:2:3. What amount will be debited to the capital account of the second gaining partner for the adjustment of goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyA, B and C share profits in the ratio 3:2:1. C retires from the firm. The firm’s goodwill is ₹2,10,000. What will be C’s goodwill claim on retirement?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyIf C's goodwill is valued at ₹48,000 and the partners' gaining ratio is 1:0:2, how much of the goodwill burden will be borne by D?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyGoodwill of ₹72,000 appears in the old books. Partners A, B and C share profits in the old ratio of 7:3:2. When the goodwill is written off, by how much will B’s Capital Account be debited?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyIf the goodwill of a firm is ₹96,000 and the retiring partner’s share in the old profit-sharing ratio is \(\frac{3}{8}\), what will be his claim in goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyThe deceased partner’s goodwill is valued at ₹56,000. If A and B gain in the ratio 3:5, what will be the debit effect on A’s and B’s capital accounts, respectively?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyThe capital employed is ₹4,00,000, the normal rate of return is 15%, and the actual average profit is ₹70,000. What is the goodwill of the firm by the capitalization method?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementMedium AccountancyThe actual profit is ₹88,000 and the normal profit is ₹70,000. If goodwill is valued at 4 years’ purchase of super profit, what will be the value of goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementMedium AccountancyA partnership firm has goodwill of ₹72,000 recorded in its books. At the time of a partner’s retirement or death, it is written off in the old ratio of 4:3:2. What amount will be debited to B’s account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementMedium AccountancyThe capital employed is ₹2,00,000 and the normal rate of return is 10%. What is the normal profit?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyWhen the retiring partner’s share of goodwill is settled through adjustment in the capital accounts, what effect does it have on the remaining partners’ capital?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyWhen a partner retires and goodwill is adjusted, in which ratio are the capital accounts of the partners gaining the retiring partner’s share debited?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyA, B and C share profits in the ratio 2:5:3. After A retires, B and C agree to share profits in the new ratio 6:4. What will be the gaining ratio of B and C?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyA, B and C share profits in the ratio 3:2:5. C retires, and the new profit-sharing ratio of A and B becomes 6:4. What is the correct gaining ratio of A and B?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyA, B, C and D share profits in the ratio 2:5:1:2. B retires, and A, C and D acquire B’s share in the ratio 2:2:1. What will be the new profit-sharing ratio?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyA, B, C and D share profits and losses in the ratio 1:2:3:4. D retires, and A, B and C acquire D’s share equally. What will be the new profit-sharing ratio of A, B and C?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyA, B and C share profits and losses in the ratio 3:5:2. C retires, and the new ratio of A and B becomes 2:3. What is the gaining ratio of A and B?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyA, B and C share profits in the ratio 4:3:2. After C’s death, the new profit-sharing ratio of A and B becomes 5:4. What is B’s gaining share?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyA, B and C share profits in the ratio 7:2:1. After C retires, the new profit-sharing ratio of A and B is fixed at 3:2. What is the effect on A’s share?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosExpert AccountancyAfter the retirement or death of a partner, the new ratio of the remaining partners is 44:31. What will be the new profit-sharing fractions of the first and second remaining partners, respectively?Class 12Reconstitution - Retirement or Death of a PartnerNew RatiosHard