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Partnership Reconstitution

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

AccountancyWhy are the old partners’ capital accounts debited when accumulated loss is written off during the reconstitution of a partnership?Class 12Reconstitution - Admission of a PartnerReservesEasy AccountancyA and B share old profits in the ratio 3:1. The general reserve is ₹32,000. When distributed among the partners, what share of the general reserve will A receive?Class 12Reconstitution - Admission of a PartnerReservesEasy AccountancyA and B share profits and losses in the ratio of 2:3. The firm has a reserve of ₹45,000 and a debit balance of ₹15,000 in the Profit and Loss Account. What will be the net effect of these items at the time of reconstitution?Class 12Reconstitution - Admission of a PartnerReservesMedium AccountancyA, B and C share profits in the ratio 3:5:4. The firm has a Capital Reserve of ₹72,000. What will be B’s share of this reserve?Class 12Reconstitution - Admission of a PartnerReservesMedium AccountancyThe book value of investments is ₹1,00,000 and the Investment Fluctuation Reserve is ₹15,000. If the value of the investments falls to ₹90,000, how much of the Investment Fluctuation Reserve will be used?Class 12Reconstitution - Admission of a PartnerReservesEasy AccountancyA, B and C are partners sharing profits in the old ratio of 2:2:1. The firm has a general reserve of ₹50,000. On reconstitution, how much of the reserve will be distributed to C's account in the old ratio?Class 12Reconstitution - Admission of a PartnerReservesEasy AccountancyA and B share profits and losses in the ratio of 7:5. A revaluation loss of ₹96,000 is incurred. By how much will A’s Capital Account be debited?Class 12Reconstitution - Admission of a PartnerAsset RevaluationMedium AccountancyDuring the reconstitution of a partnership, an unrecorded liability of ₹16,000 is recorded and immediately paid in cash. What will be the combined effect?Class 12Reconstitution - Admission of a PartnerAsset RevaluationMedium AccountancyAt the time of reconstitution, which of the following items is recorded as a loss in the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationEasy AccountancyWhich item will appear on the debit side of the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationEasy AccountancyIf old partners A and B share profits and losses in the ratio of 3:1 and a revaluation profit of ₹28,000 arises, what amount will be credited to B’s Capital Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationMedium AccountancyThe goodwill premium brought by the incoming partner C is ₹84,000. If the sacrificing ratio of the old partners A and B is 1:3, what amount will be credited to B’s Capital Account?Class 12Reconstitution - Admission of a PartnerGoodwill AccountingExpert AccountancyWhen a new partner is admitted, why does an old partner who makes no sacrifice in profit share not receive a share of the goodwill amount?Class 12Reconstitution - Admission of a PartnerGoodwill AccountingMedium AccountancyIf the super profit is ₹18,000 and the normal rate of return is 9%, what will be the value of goodwill by the capitalization of super profit method?Class 12Reconstitution - Admission of a PartnerGoodwill AccountingHard AccountancyAt the time of reconstitution, goodwill of ₹25,000 recorded in the books is to be written off in the old ratio of 4:1. What amount will be debited to the first partner’s capital account?Class 12Reconstitution - Admission of a PartnerGoodwill AccountingEasy AccountancyGoodwill already appearing in the books is ₹18,000, and the old partners share profits in the ratio 1:2. When the goodwill is written off, what amount will be debited to the second partner’s account?Class 12Reconstitution - Admission of a PartnerGoodwill AccountingEasy AccountancyThe goodwill amount brought in by a new partner is given as compensation for whose sacrifice?Class 12Reconstitution - Admission of a PartnerGoodwill AccountingEasy AccountancyA and B share profits in the ratio 11:9. C is admitted for a 1/5 share of the profits. C’s share is acquired as 3/20 from A and 1/20 from B. What will be the new profit-sharing ratio?Class 12Reconstitution - Admission of a PartnerNew Profit Sharing RatioHard AccountancyIf old partners give the new partner's share equally, what will be the sacrificing ratio?Class 12Reconstitution - Admission of a PartnerNew Profit Sharing RatioEasy AccountancyAfter the admission of a partner, what is the total of the new profit-sharing ratios of all partners?Class 12Reconstitution - Admission of a PartnerNew Profit Sharing RatioEasy