यदि नया साझेदार देय सद्भावना से अधिक राशि लाता है तो अतिरिक्त राशि को सामान्यतः कैसे माना जाएगा?
If a new partner brings more than his required goodwill how is the excess amount generally treated?
Explanation opens after your attempt
A. नए साझेदार की पूंजी या चालू खाते में वापस समायोजितAdjusted back to new partner's capital or current account
Concept
Old partners are entitled only to the required goodwill. Excess amount is adjusted in the new partner's account.
Why this answer is correct
The correct answer is A. नए साझेदार की पूंजी या चालू खाते में वापस समायोजित / Adjusted back to new partner's capital or current account. Old partners are entitled only to the required goodwill. Excess amount is adjusted in the new partner's account.
Exam Tip
पुराने साझेदार केवल देय सद्भावना के हकदार हैं। अतिरिक्त राशि नए साझेदार के खाते में समायोजित की जाती है।
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