फर्म की साख ₹240000 है। नया साझेदार (1/6) हिस्से के लिए प्रवेश करता है लेकिन वह केवल ₹30000 साख प्रीमियम लाता है। न लाई गई साख कितनी होगी?
The firm's goodwill is ₹240000. A new partner is admitted for (1/6) share but brings only ₹30000 as goodwill premium. What will be the unbrought goodwill?
Explanation opens after your attempt
A. ₹10000
Concept
The new partner's goodwill share is ₹240000 × (1/6) = ₹40000. After deducting ₹30000 cash the unbrought goodwill is ₹10000.
Why this answer is correct
The correct answer is A. ₹10000. The new partner's goodwill share is ₹240000 × (1/6) = ₹40000. After deducting ₹30000 cash the unbrought goodwill is ₹10000.
Exam Tip
नए साझेदार का साख हिस्सा ₹240000 × (1/6) = ₹40000 है। ₹30000 नकद घटाने पर न लाई गई साख ₹10000 होगी।
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