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Retirement Of Partner

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

AccountancyThe old profit-sharing ratio of A, B and C is 7:5:3. A retires, and B and C agree to share future profits in the new ratio of 2:1. What is the gaining ratio of B and C?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyIn a partnership firm, the old profit-sharing ratio of A, B and C is 4:2:3. After B retires, A and C agree to a new profit-sharing ratio of 3:4. Who actually gains from B’s retirement?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyWhy is only the positive difference considered while determining the gaining ratio?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyThe average profit before deducting managerial salary is ₹1,80,000. The managerial salary is ₹30,000 and the normal profit is ₹1,20,000. What is the value of goodwill based on 4 years’ purchase of super profit?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyOn retirement of a partner, if goodwill is not already recorded in the firm's books, from whose capital accounts is the retiring partner’s share of goodwill generally adjusted?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyA, B and C share profits in the ratio 2:7:3. B retires, and the goodwill of the firm is valued at ₹1,68,000. What will be B’s share of goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyP, Q and R share profits and losses in the ratio 5:3:2. On Q’s retirement, P and R acquire the new ratio of 3:2. If the firm’s goodwill is valued at ₹60,000 and no goodwill account is raised, which is the correct adjustment?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyWhich of the following statements is incorrect in the context of goodwill adjustment on the retirement of a partner?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyThe average profit is ₹1,50,000, the capital employed is ₹10,00,000, and the normal rate of return is 12%. What will be the value of goodwill at three years’ purchase of super profit?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyGoodwill appearing in the books is ₹88,000, and the partners’ old profit-sharing ratio is 5:4:2. On writing off the existing goodwill, how much will be debited to Partner C’s account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyA, B and C share profits in the ratio 5:3:2. On C’s retirement, the new profit-sharing ratio of A and B becomes 7:3. The firm’s goodwill is ₹2,00,000. Who will bear C’s share of goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyA, B and C share profits in the ratio 3:4:5. C retires, and the value of the firm's goodwill is ₹1,44,000. What is C's share of goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementExpert AccountancyIf C’s share of goodwill is ₹1,50,000 and A and B bear this amount in the ratio 3:2, what amount will be debited to A’s Capital Account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyA, B and C share profits in the ratio 2:2:5. C retires, and the new profit-sharing ratio of A and B is 5:4. What will be the goodwill burden-sharing ratio (gaining ratio)?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyOn C's retirement, the firm's goodwill is ₹76,000 and A and B have a gaining ratio of 1:3. How much of the goodwill burden will A bear?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyPartner B’s goodwill is ₹64,000. C and D’s gaining ratio is 1:3. What amount of B’s goodwill will be borne by D?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyA, B, C and D share profits in the ratio 6:3:3:2. After B's retirement, the new profit-sharing ratio of A, C and D becomes 5:4:5. What is the gaining ratio of C and D?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyA, B, C and D share profits in the old ratio 6:3:3:2. When B retires, the new profit-sharing ratio of A, C and D becomes 5:4:5. Which partner sacrifices a share of profit?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyAt the time of retirement, if the continuing partners’ capital accounts should have been debited by a total of ₹1,08,000 but were debited by only ₹1,00,000, what error has occurred?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyThe amount payable to the retiring partner for goodwill is ₹1,20,000. The continuing partners’ gaining ratio is 2:3:5. What share of this amount will be borne by the third partner?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard