नए साझेदार के प्रवेश पर सद्भावना की राशि किस बात पर आधारित होती है?
On admission of a new partner, the amount of goodwill is based on what?
#goodwill
#new partner share
#admission
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A नए साझेदार के लाभ हिस्से पर / New partner's profit share
B पुराने साझेदारों की उम्र पर / Age of old partners
C बैंक शाखा के नाम पर / Name of bank branch
D फर्म के फोन नंबर पर / Firm's phone number
Explanation opens after your attempt
Correct Answer
A. नए साझेदार के लाभ हिस्से पर / New partner's profit share
Step 1
Concept
The new partner's goodwill is based on the profit share he receives. In exams multiply total goodwill by the new share.
Step 2
Why this answer is correct
The correct answer is A. नए साझेदार के लाभ हिस्से पर / New partner's profit share. The new partner's goodwill is based on the profit share he receives. In exams multiply total goodwill by the new share.
Step 3
Exam Tip
नया साझेदार जितना लाभ हिस्सा पाता है उसी आधार पर उसकी सद्भावना निकलती है। परीक्षा में कुल सद्भावना को नए हिस्से से गुणा करें।
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नए साझेदार के प्रवेश पर सद्भावना क्यों महत्वपूर्ण होती है?
Why is goodwill important on admission of a new partner?
#admission
#goodwill importance
#future profit
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A क्योंकि नया साझेदार भविष्य के लाभ में हिस्सा पाता है / Because the new partner gets share in future profits
B क्योंकि नया साझेदार हमेशा पुरानी संपत्ति बेचता है / Because the new partner always sells old assets
C क्योंकि पुराने साझेदार हमेशा फर्म छोड़ते हैं / Because old partners always leave the firm
D क्योंकि बैंक खाता बंद हो जाता है / Because bank account is closed
Explanation opens after your attempt
Correct Answer
A. क्योंकि नया साझेदार भविष्य के लाभ में हिस्सा पाता है / Because the new partner gets share in future profits
Step 1
Concept
The new partner shares profits earlier enjoyed by old partners. So goodwill compensates old partners.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि नया साझेदार भविष्य के लाभ में हिस्सा पाता है / Because the new partner gets share in future profits. The new partner shares profits earlier enjoyed by old partners. So goodwill compensates old partners.
Step 3
Exam Tip
नया साझेदार पुराने साझेदारों के लाभ हिस्से में भाग लेता है। इसलिए सद्भावना से पुराने साझेदारों की भरपाई होती है।
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फर्म की कुल सद्भावना (₹90000) है और नया साझेदार (1/10) हिस्सा लेता है। नया साझेदार कितनी सद्भावना लाएगा?
The firm's total goodwill is (₹90000) and the new partner takes (1/10) share. How much goodwill will the new partner bring?
#goodwill premium
#new share
#numerical
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A (₹9000)
B (₹10000)
C (₹18000)
D (₹90000)
Explanation opens after your attempt
Correct Answer
A. (₹9000)
Step 1
Concept
New partner's goodwill is \(₹90000 \times 1/10=₹9000\). Premium is calculated from the new profit share.
Step 2
Why this answer is correct
The correct answer is A. (₹9000). New partner's goodwill is \(₹90000 \times 1/10=₹9000\). Premium is calculated from the new profit share.
Step 3
Exam Tip
नए साझेदार की सद्भावना \(₹90000 \times 1/10=₹9000\) है। नए लाभ हिस्से से ही प्रीमियम निकाला जाता है।
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सद्भावना प्रीमियम किसे दिया जाता है?
To whom is premium for goodwill given?
#premium for goodwill
#sacrificing partners
#basic
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A त्याग करने वाले पुराने साझेदारों को / To sacrificing old partners
B सभी कर्मचारियों को / To all employees
C केवल बैंक को / Only to bank
D केवल ग्राहकों को / Only to customers
Explanation opens after your attempt
Correct Answer
A. त्याग करने वाले पुराने साझेदारों को / To sacrificing old partners
Step 1
Concept
Premium belongs to sacrificing old partners. It is distributed in sacrificing ratio.
Step 2
Why this answer is correct
The correct answer is A. त्याग करने वाले पुराने साझेदारों को / To sacrificing old partners. Premium belongs to sacrificing old partners. It is distributed in sacrificing ratio.
Step 3
Exam Tip
प्रीमियम त्याग करने वाले पुराने साझेदारों का अधिकार होता है। इसे त्याग अनुपात में बांटा जाता है।
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यदि सद्भावना प्रीमियम पुराने साझेदारों को त्याग अनुपात में बांटा गया है तो यह किस बात को दिखाता है?
If premium for goodwill is distributed among old partners in sacrificing ratio, what does it show?
#sacrificing ratio
#premium distribution
#concept
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A पुराने साझेदारों ने लाभ हिस्सा छोड़ा है / Old partners have sacrificed profit share
B नया साझेदार फर्म छोड़ रहा है / New partner is leaving the firm
C बैंक ने लाभ त्यागा है / Bank has sacrificed profit
D ग्राहकों ने पूंजी लगाई है / Customers have invested capital
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों ने लाभ हिस्सा छोड़ा है / Old partners have sacrificed profit share
Step 1
Concept
Sacrificing ratio shows how much profit share old partners gave up. Therefore premium is given in that ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों ने लाभ हिस्सा छोड़ा है / Old partners have sacrificed profit share. Sacrificing ratio shows how much profit share old partners gave up. Therefore premium is given in that ratio.
Step 3
Exam Tip
त्याग अनुपात बताता है कि पुराने साझेदारों ने कितना लाभ हिस्सा छोड़ा। इसलिए प्रीमियम उसी अनुपात में मिलता है।
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सद्भावना प्रीमियम बांटने के लिए कौन सा अनुपात सबसे सही है?
Which ratio is most correct for distributing premium for goodwill?
#sacrificing ratio
#premium distribution
#goodwill
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A त्याग अनुपात / Sacrificing ratio
B नया अनुपात / New ratio
C नकद अनुपात / Cash ratio
D विक्रय अनुपात / Sales ratio
Explanation opens after your attempt
Correct Answer
A. त्याग अनुपात / Sacrificing ratio
Step 1
Concept
Goodwill is compensation for sacrifice. Therefore it is distributed in sacrificing ratio.
Step 2
Why this answer is correct
The correct answer is A. त्याग अनुपात / Sacrificing ratio. Goodwill is compensation for sacrifice. Therefore it is distributed in sacrificing ratio.
Step 3
Exam Tip
सद्भावना त्याग की क्षतिपूर्ति है। इसलिए इसे त्याग अनुपात में ही बांटते हैं।
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सद्भावना प्रीमियम (₹21000) है और त्याग अनुपात (2:5) है। पहले पुराने साझेदार को कितना मिलेगा?
Premium for goodwill is (₹21000) and sacrificing ratio is (2:5). How much will the first old partner receive?
#premium distribution
#sacrificing ratio
#numerical
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A (₹6000)
B (₹15000)
C (₹10500)
D (₹21000)
Explanation opens after your attempt
Correct Answer
A. (₹6000)
Step 1
Concept
The first partner's part is (2/7). He will receive \(₹21000 \times 2/7=₹6000\).
Step 2
Why this answer is correct
The correct answer is A. (₹6000). The first partner's part is (2/7). He will receive \(₹21000 \times 2/7=₹6000\).
Step 3
Exam Tip
पहले का भाग (2/7) है। \(₹21000 \times 2/7=₹6000\) मिलेगा।
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यदि नया साझेदार सद्भावना नकद लाता है तो पहली प्रविष्टि में बैंक खाता कैसा होगा?
If the new partner brings goodwill in cash, how will Bank Account appear in the first entry?
#cash goodwill
#bank debit
#journal entry
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A डेबिट / Debit
B क्रेडिट / Credit
C बंद / Closed
D शून्य / Nil
Explanation opens after your attempt
Correct Answer
A. डेबिट / Debit
Step 1
Concept
Money comes into the firm, so Bank is debited. Premium Account is credited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट / Debit. Money comes into the firm, so Bank is debited. Premium Account is credited.
Step 3
Exam Tip
राशि फर्म में आती है इसलिए बैंक डेबिट होता है। प्रीमियम खाता क्रेडिट किया जाता है।
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यदि नया साझेदार सद्भावना नकद नहीं लाता तो पुराने साझेदारों को क्रेडिट करने की राशि किसके खाते से डेबिट की जाती है?
If the new partner does not bring goodwill in cash, the amount credited to old partners is debited to whose account?
#goodwill adjustment
#not brought in cash
#journal entry
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A नए साझेदार के पूंजी या चालू खाते से / New partner's capital or current account
B बैंक खाते से / Bank account
C ग्राहक खाते से / Customer account
D विक्रय खाते से / Sales account
Explanation opens after your attempt
Correct Answer
A. नए साझेदार के पूंजी या चालू खाते से / New partner's capital or current account
Step 1
Concept
When cash is not brought, goodwill is adjusted through the new partner's account. Old partners are credited in sacrificing ratio.
Step 2
Why this answer is correct
The correct answer is A. नए साझेदार के पूंजी या चालू खाते से / New partner's capital or current account. When cash is not brought, goodwill is adjusted through the new partner's account. Old partners are credited in sacrificing ratio.
Step 3
Exam Tip
नकद न आने पर सद्भावना नए साझेदार के खाते से समायोजित होती है। पुराने साझेदार त्याग अनुपात में क्रेडिट होते हैं।
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सद्भावना प्रीमियम पुराने साझेदारों में बांटते समय कौन सा खाता डेबिट किया जाता है?
Which account is debited while distributing premium for goodwill to old partners?
#premium distribution
#journal entry
#capital account
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A सद्भावना प्रीमियम खाता / Premium for Goodwill Account
B बैंक खाता / Bank Account
C नए साझेदार का पूंजी खाता / New Partner's Capital Account
D माल खाता / Goods Account
Explanation opens after your attempt
Correct Answer
A. सद्भावना प्रीमियम खाता / Premium for Goodwill Account
Step 1
Concept
Premium Account is debited to close it. Old partners' capital accounts are credited.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना प्रीमियम खाता / Premium for Goodwill Account. Premium Account is debited to close it. Old partners' capital accounts are credited.
Step 3
Exam Tip
प्रीमियम खाता बंद करने के लिए उसे डेबिट करते हैं। पुराने साझेदारों के पूंजी खाते क्रेडिट होते हैं।
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फर्म की कुल सद्भावना (₹54000) है और नया साझेदार (1/6) हिस्सा लेता है। उसका सद्भावना हिस्सा क्या होगा?
Total goodwill of the firm is (₹54000) and the new partner takes (1/6) share. What is his goodwill share?
#goodwill share
#new partner
#numerical
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A (₹9000)
B (₹54000)
C (₹18000)
D (₹45000)
Explanation opens after your attempt
Correct Answer
A. (₹9000)
Step 1
Concept
New partner's share is \(₹54000 \times 1/6=₹9000\). Multiply total goodwill by new share.
Step 2
Why this answer is correct
The correct answer is A. (₹9000). New partner's share is \(₹54000 \times 1/6=₹9000\). Multiply total goodwill by new share.
Step 3
Exam Tip
नए साझेदार का हिस्सा \(₹54000 \times 1/6=₹9000\) है। सद्भावना निकालते समय कुल राशि को नए हिस्से से गुणा करें।
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कुल सद्भावना (₹72000) है और नए साझेदार का हिस्सा (1/4) है। प्रीमियम कितना होगा?
Total goodwill is (₹72000) and the new partner's share is (1/4). What will be the premium?
#premium calculation
#goodwill
#numerical
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A (₹18000)
B (₹72000)
C (₹36000)
D (₹24000)
Explanation opens after your attempt
Correct Answer
A. (₹18000)
Step 1
Concept
Premium will be \(₹72000 \times 1/4=₹18000\). This is the new partner's goodwill share.
Step 2
Why this answer is correct
The correct answer is A. (₹18000). Premium will be \(₹72000 \times 1/4=₹18000\). This is the new partner's goodwill share.
Step 3
Exam Tip
प्रीमियम \(₹72000 \times 1/4=₹18000\) होगा। यह नए साझेदार की सद्भावना है।
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फर्म की सद्भावना (₹45000) है और नया साझेदार (1/5) हिस्सा लेता है। उसे कितनी सद्भावना लानी चाहिए?
Firm's goodwill is (₹45000) and the new partner takes (1/5) share. How much goodwill should he bring?
#new partner goodwill
#premium
#easy numerical
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A (₹9000)
B (₹45000)
C (₹15000)
D (₹36000)
Explanation opens after your attempt
Correct Answer
A. (₹9000)
Step 1
Concept
New partner's share is \(₹45000 \times 1/5=₹9000\). This will be the premium amount.
Step 2
Why this answer is correct
The correct answer is A. (₹9000). New partner's share is \(₹45000 \times 1/5=₹9000\). This will be the premium amount.
Step 3
Exam Tip
नए साझेदार का हिस्सा \(₹45000 \times 1/5=₹9000\) है। यही प्रीमियम राशि होगी।
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त्याग अनुपात (3:1) है और प्रीमियम (₹32000) है। पहले पुराने साझेदार को कितना मिलेगा?
Sacrificing ratio is (3:1) and premium is (₹32000). How much will the first old partner get?
#sacrificing ratio
#premium distribution
#numerical
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A (₹24000)
B (₹8000)
C (₹16000)
D (₹32000)
Explanation opens after your attempt
Correct Answer
A. (₹24000)
Step 1
Concept
First partner's part is (3/4). So he receives \(₹32000 \times 3/4=₹24000\).
Step 2
Why this answer is correct
The correct answer is A. (₹24000). First partner's part is (3/4). So he receives \(₹32000 \times 3/4=₹24000\).
Step 3
Exam Tip
पहले का भाग (3/4) है। इसलिए \(₹32000 \times 3/4=₹24000\) मिलेगा।
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त्याग अनुपात (1:4) है और सद्भावना प्रीमियम (₹50000) है। दूसरे पुराने साझेदार को कितना मिलेगा?
Sacrificing ratio is (1:4) and premium for goodwill is (₹50000). How much will the second old partner get?
#premium sharing
#sacrificing ratio
#numerical
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A (₹40000)
B (₹10000)
C (₹25000)
D (₹50000)
Explanation opens after your attempt
Correct Answer
A. (₹40000)
Step 1
Concept
The second partner's part is (4/5). He receives \(₹50000 \times 4/5=₹40000\).
Step 2
Why this answer is correct
The correct answer is A. (₹40000). The second partner's part is (4/5). He receives \(₹50000 \times 4/5=₹40000\).
Step 3
Exam Tip
दूसरे का भाग (4/5) है। \(₹50000 \times 4/5=₹40000\) मिलेगा।
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त्याग अनुपात (2:2:1) है और प्रीमियम (₹25000) है। तीसरे पुराने साझेदार को कितना मिलेगा?
Sacrificing ratio is (2:2:1) and premium is (₹25000). How much will the third old partner get?
#three partners
#premium distribution
#goodwill
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A (₹5000)
B (₹10000)
C (₹15000)
D (₹25000)
Explanation opens after your attempt
Correct Answer
A. (₹5000)
Step 1
Concept
There are (5) total parts and the third partner has (1) part. He receives \(₹25000 \times 1/5=₹5000\).
Step 2
Why this answer is correct
The correct answer is A. (₹5000). There are (5) total parts and the third partner has (1) part. He receives \(₹25000 \times 1/5=₹5000\).
Step 3
Exam Tip
कुल भाग (5) हैं और तीसरे का भाग (1) है। उसे \(₹25000 \times 1/5=₹5000\) मिलेगा।
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यदि दो पुराने साझेदार बराबर त्याग करते हैं और प्रीमियम (₹28000) है तो प्रत्येक को कितना मिलेगा?
If two old partners sacrifice equally and premium is (₹28000), how much will each receive?
#equal sacrifice
#premium
#goodwill numerical
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A (₹14000)
B (₹28000)
C (₹7000)
D (₹21000)
Explanation opens after your attempt
Correct Answer
A. (₹14000)
Step 1
Concept
Equal sacrifice means equal distribution. Half of (₹28000) is (₹14000).
Step 2
Why this answer is correct
The correct answer is A. (₹14000). Equal sacrifice means equal distribution. Half of (₹28000) is (₹14000).
Step 3
Exam Tip
बराबर त्याग का मतलब बराबर वितरण है। (₹28000) का आधा (₹14000) है।
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पुस्तकों में दिखाई दे रही पुरानी सद्भावना किस अनुपात में लिखी जाती है?
Existing old goodwill appearing in books is written off in which ratio?
#existing goodwill
#write off
#old ratio
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A पुराने अनुपात में / Old ratio
B नए अनुपात में / New ratio
C त्याग अनुपात में / Sacrificing ratio
D पूंजी अनुपात में / Capital ratio
Explanation opens after your attempt
Correct Answer
A. पुराने अनुपात में / Old ratio
Step 1
Concept
Old goodwill belongs to old partners. Therefore it is written off in old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने अनुपात में / Old ratio. Old goodwill belongs to old partners. Therefore it is written off in old ratio.
Step 3
Exam Tip
पुरानी सद्भावना पुराने साझेदारों से संबंधित होती है। इसलिए उसे पुराने अनुपात में लिखते हैं।
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पुराने अनुपात (4:1) में पुस्तकों की सद्भावना (₹25000) लिखी जाती है। पहले साझेदार को कितना डेबिट होगा?
Goodwill in books of (₹25000) is written off in old ratio (4:1). How much will be debited to the first partner?
#goodwill write off
#old ratio
#numerical
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A (₹20000)
B (₹5000)
C (₹12500)
D (₹25000)
Explanation opens after your attempt
Correct Answer
A. (₹20000)
Step 1
Concept
The first partner's share is (4/5). So \(₹25000 \times 4/5=₹20000\) will be debited.
Step 2
Why this answer is correct
The correct answer is A. (₹20000). The first partner's share is (4/5). So \(₹25000 \times 4/5=₹20000\) will be debited.
Step 3
Exam Tip
पहले का हिस्सा (4/5) है। इसलिए \(₹25000 \times 4/5=₹20000\) डेबिट होगा।
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पुस्तकों में सद्भावना (₹36000) है और पुराने साझेदार (2:1) में हैं। दूसरे साझेदार को कितना डेबिट होगा?
Goodwill in books is (₹36000) and old partners share in (2:1). How much will be debited to the second partner?
#existing goodwill
#write off
#numerical
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A (₹12000)
B (₹24000)
C (₹18000)
D (₹36000)
Explanation opens after your attempt
Correct Answer
A. (₹12000)
Step 1
Concept
The second partner's share is (1/3). \(₹36000 \times 1/3=₹12000\) will be debited.
Step 2
Why this answer is correct
The correct answer is A. (₹12000). The second partner's share is (1/3). \(₹36000 \times 1/3=₹12000\) will be debited.
Step 3
Exam Tip
दूसरे का हिस्सा (1/3) है। \(₹36000 \times 1/3=₹12000\) डेबिट होगा।
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पुरानी सद्भावना लिखने की प्रविष्टि में सद्भावना खाता किस ओर जाता है?
In the entry for writing off old goodwill, on which side does Goodwill Account appear?
#write off goodwill
#credit entry
#old goodwill
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A क्रेडिट / Credit
B डेबिट / Debit
C दोनों ओर / Both sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. क्रेडिट / Credit
Step 1
Concept
Goodwill Account is credited to remove it. Old partners' capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट / Credit. Goodwill Account is credited to remove it. Old partners' capital accounts are debited.
Step 3
Exam Tip
सद्भावना खाता हटाने के लिए उसे क्रेडिट करते हैं। पुराने साझेदारों के पूंजी खाते डेबिट होते हैं।
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पुरानी सद्भावना लिखते समय पुराने साझेदारों के पूंजी खातों पर क्या प्रभाव होता है?
What is the effect on old partners' capital accounts while writing off old goodwill?
#old goodwill
#capital account
#debit
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A वे डेबिट होते हैं / They are debited
B वे क्रेडिट होते हैं / They are credited
C वे बंद हो जाते हैं / They are closed
D वे बैंक खाते बनते हैं / They become Bank Accounts
Explanation opens after your attempt
Correct Answer
A. वे डेबिट होते हैं / They are debited
Step 1
Concept
Writing off old goodwill reduces old partners' capital. Therefore their capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. वे डेबिट होते हैं / They are debited. Writing off old goodwill reduces old partners' capital. Therefore their capital accounts are debited.
Step 3
Exam Tip
पुरानी सद्भावना को हटाने पर पुराने साझेदारों की पूंजी घटती है। इसलिए उनके पूंजी खाते डेबिट होते हैं।
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औसत लाभ (₹22000) है और वर्षों की खरीद (3) है। सद्भावना क्या होगी?
Average profit is (₹22000) and years' purchase is (3). What will be the goodwill?
#average profit
#years purchase
#numerical
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A (₹66000)
B (₹22000)
C (₹25000)
D (₹44000)
Explanation opens after your attempt
Correct Answer
A. (₹66000)
Step 1
Concept
Goodwill will be \(₹22000 \times 3=₹66000\). Under average profit method, multiply directly.
Step 2
Why this answer is correct
The correct answer is A. (₹66000). Goodwill will be \(₹22000 \times 3=₹66000\). Under average profit method, multiply directly.
Step 3
Exam Tip
सद्भावना \(₹22000 \times 3=₹66000\) होगी। औसत लाभ विधि में सीधा गुणा करें।
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औसत लाभ (₹30000) है और वर्षों की खरीद (2) है। नया साझेदार (1/3) हिस्सा लेता है। उसकी सद्भावना कितनी होगी?
Average profit is (₹30000) and years' purchase is (2). The new partner takes (1/3) share. What is his goodwill share?
#average profit
#new partner share
#goodwill
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A (₹20000)
B (₹60000)
C (₹30000)
D (₹10000)
Explanation opens after your attempt
Correct Answer
A. (₹20000)
Step 1
Concept
Total goodwill is \(₹30000 \times 2=₹60000\). New partner's share is \(₹60000 \times 1/3=₹20000\).
Step 2
Why this answer is correct
The correct answer is A. (₹20000). Total goodwill is \(₹30000 \times 2=₹60000\). New partner's share is \(₹60000 \times 1/3=₹20000\).
Step 3
Exam Tip
कुल सद्भावना \(₹30000 \times 2=₹60000\) है। नए का हिस्सा \(₹60000 \times 1/3=₹20000\) है।
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औसत लाभ (₹16000) और वर्षों की खरीद (4) है। कुल सद्भावना कितनी होगी?
Average profit is (₹16000) and years' purchase is (4). What will be total goodwill?
#average profit method
#total goodwill
#numerical
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A (₹64000)
B (₹16000)
C (₹40000)
D (₹80000)
Explanation opens after your attempt
Correct Answer
A. (₹64000)
Step 1
Concept
Total goodwill will be \(₹16000 \times 4=₹64000\). Do not forget to multiply by years' purchase.
Step 2
Why this answer is correct
The correct answer is A. (₹64000). Total goodwill will be \(₹16000 \times 4=₹64000\). Do not forget to multiply by years' purchase.
Step 3
Exam Tip
कुल सद्भावना \(₹16000 \times 4=₹64000\) होगी। वर्षों की खरीद से गुणा करना न भूलें।
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औसत लाभ (₹58000) और सामान्य लाभ (₹46000) है। सुपर लाभ कितना होगा?
Average profit is (₹58000) and normal profit is (₹46000). What will be the super profit?
#super profit calculation
#numerical
#goodwill
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A (₹12000)
B (₹104000)
C (₹46000)
D (₹58000)
Explanation opens after your attempt
Correct Answer
A. (₹12000)
Step 1
Concept
Super profit is (₹58000-₹46000=₹12000). Always subtract normal profit from average profit.
Step 2
Why this answer is correct
The correct answer is A. (₹12000). Super profit is (₹58000-₹46000=₹12000). Always subtract normal profit from average profit.
Step 3
Exam Tip
सुपर लाभ (₹58000-₹46000=₹12000) है। हमेशा औसत लाभ से सामान्य लाभ घटाएं।
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सुपर लाभ (₹18000) है और वर्षों की खरीद (3) है। सद्भावना कितनी होगी?
Super profit is (₹18000) and years' purchase is (3). What will be the goodwill?
#super profit method
#goodwill
#numerical
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A (₹54000)
B (₹18000)
C (₹21000)
D (₹6000)
Explanation opens after your attempt
Correct Answer
A. (₹54000)
Step 1
Concept
Goodwill will be \(₹18000 \times 3=₹54000\). Under super profit method, multiply super profit by years' purchase.
Step 2
Why this answer is correct
The correct answer is A. (₹54000). Goodwill will be \(₹18000 \times 3=₹54000\). Under super profit method, multiply super profit by years' purchase.
Step 3
Exam Tip
सद्भावना \(₹18000 \times 3=₹54000\) होगी। सुपर लाभ विधि में सुपर लाभ को वर्षों की खरीद से गुणा करें।
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औसत लाभ (₹52000), सामान्य लाभ (₹40000) और वर्षों की खरीद (2) है। सद्भावना क्या होगी?
Average profit is (₹52000), normal profit is (₹40000) and years' purchase is (2). What will be goodwill?
#super profit
#goodwill calculation
#easy
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A (₹24000)
B (₹12000)
C (₹92000)
D (₹104000)
Explanation opens after your attempt
Correct Answer
A. (₹24000)
Step 1
Concept
Super profit is (₹12000). Goodwill will be \(₹12000 \times 2=₹24000\).
Step 2
Why this answer is correct
The correct answer is A. (₹24000). Super profit is (₹12000). Goodwill will be \(₹12000 \times 2=₹24000\).
Step 3
Exam Tip
सुपर लाभ (₹12000) है। सद्भावना \(₹12000 \times 2=₹24000\) होगी।
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सामान्य लाभ निकालने में किसका उपयोग होता है?
What is used to calculate normal profit?
#normal profit
#normal rate
#capital
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A पूंजी और सामान्य प्रतिफल दर / Capital and normal rate of return
B केवल नकद और स्टॉक / Only cash and stock
C केवल आहरण और वेतन / Only drawings and salary
D केवल बिक्री और खरीद / Only sales and purchases
Explanation opens after your attempt
Correct Answer
A. पूंजी और सामान्य प्रतिफल दर / Capital and normal rate of return
Step 1
Concept
Normal profit is calculated on capital using normal rate of return. It is deducted while finding super profit.
Step 2
Why this answer is correct
The correct answer is A. पूंजी और सामान्य प्रतिफल दर / Capital and normal rate of return. Normal profit is calculated on capital using normal rate of return. It is deducted while finding super profit.
Step 3
Exam Tip
सामान्य लाभ पूंजी पर सामान्य प्रतिफल के आधार पर निकाला जाता है। सुपर लाभ में इसे घटाया जाता है।
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पूंजीकरण विधि में सद्भावना किस अंतर से निकाली जा सकती है?
Under capitalization method, goodwill can be calculated from which difference?
#capitalization method
#capitalised value
#goodwill
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A पूंजीकृत मूल्य और वास्तविक पूंजी का अंतर / Difference between capitalised value and actual capital
B नकद और आहरण का अंतर / Difference between cash and drawings
C खरीद और वेतन का अंतर / Difference between purchases and salary
D बैंक और बिक्री का अंतर / Difference between bank and sales
Explanation opens after your attempt
Correct Answer
A. पूंजीकृत मूल्य और वास्तविक पूंजी का अंतर / Difference between capitalised value and actual capital
Step 1
Concept
Under capitalization method, capitalised value is based on earnings. Difference from actual capital may be goodwill.
Step 2
Why this answer is correct
The correct answer is A. पूंजीकृत मूल्य और वास्तविक पूंजी का अंतर / Difference between capitalised value and actual capital. Under capitalization method, capitalised value is based on earnings. Difference from actual capital may be goodwill.
Step 3
Exam Tip
पूंजीकरण विधि में कमाई के आधार पर व्यवसाय का पूंजीकृत मूल्य निकाला जाता है। वास्तविक पूंजी से अंतर सद्भावना हो सकता है।
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व्यवसाय का पूंजीकृत मूल्य (₹300000) और वास्तविक पूंजी (₹260000) है। सद्भावना कितनी होगी?
Capitalised value of business is (₹300000) and actual capital is (₹260000). What will be goodwill?
#capitalization method
#goodwill
#numerical
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A (₹40000)
B (₹560000)
C (₹300000)
D (₹260000)
Explanation opens after your attempt
Correct Answer
A. (₹40000)
Step 1
Concept
Goodwill is the difference between capitalised value and actual capital. (₹300000-₹260000=₹40000).
Step 2
Why this answer is correct
The correct answer is A. (₹40000). Goodwill is the difference between capitalised value and actual capital. (₹300000-₹260000=₹40000).
Step 3
Exam Tip
सद्भावना पूंजीकृत मूल्य और वास्तविक पूंजी का अंतर है। (₹300000-₹260000=₹40000) होगा।
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छिपी हुई सद्भावना कब निकाली जा सकती है?
When can hidden goodwill be calculated?
#hidden goodwill
#new partner capital
#concept
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A जब नए साझेदार की पूंजी और लाभ हिस्सा दिए हों / When new partner's capital and profit share are given
B जब केवल किराया दिया हो / When only rent is given
C जब केवल वेतन दिया हो / When only salary is given
D जब केवल आहरण दिया हो / When only drawings are given
Explanation opens after your attempt
Correct Answer
A. जब नए साझेदार की पूंजी और लाभ हिस्सा दिए हों / When new partner's capital and profit share are given
Step 1
Concept
Using new partner's capital and share, estimated total capital is found. This may show hidden goodwill.
Step 2
Why this answer is correct
The correct answer is A. जब नए साझेदार की पूंजी और लाभ हिस्सा दिए हों / When new partner's capital and profit share are given. Using new partner's capital and share, estimated total capital is found. This may show hidden goodwill.
Step 3
Exam Tip
नए साझेदार की पूंजी और हिस्सा देकर कुल अनुमानित पूंजी निकाली जाती है। इसी से छिपी सद्भावना मिल सकती है।
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नया साझेदार (1/5) हिस्से के लिए (₹30000) पूंजी लाता है। अनुमानित कुल पूंजी कितनी होगी?
A new partner brings (₹30000) capital for (1/5) share. What will be the estimated total capital?
#hidden goodwill
#estimated capital
#numerical
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A (₹150000)
B (₹30000)
C (₹60000)
D (₹120000)
Explanation opens after your attempt
Correct Answer
A. (₹150000)
Step 1
Concept
Estimated total capital will be \(₹30000 \div 1/5=₹150000\). Divide by the share to find total capital.
Step 2
Why this answer is correct
The correct answer is A. (₹150000). Estimated total capital will be \(₹30000 \div 1/5=₹150000\). Divide by the share to find total capital.
Step 3
Exam Tip
कुल अनुमानित पूंजी \(₹30000 \div 1/5=₹150000\) होगी। हिस्से से कुल पूंजी निकालने के लिए भाग दें।
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नया साझेदार (1/4) हिस्से के लिए (₹70000) पूंजी लाता है। फर्म की अनुमानित कुल पूंजी क्या है?
A new partner brings (₹70000) capital for (1/4) share. What is the estimated total capital of the firm?
#estimated capital
#hidden goodwill
#easy numerical
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A (₹280000)
B (₹70000)
C (₹17500)
D (₹210000)
Explanation opens after your attempt
Correct Answer
A. (₹280000)
Step 1
Concept
Estimated total capital is \(₹70000 \div 1/4=₹280000\). This is the first step of hidden goodwill.
Step 2
Why this answer is correct
The correct answer is A. (₹280000). Estimated total capital is \(₹70000 \div 1/4=₹280000\). This is the first step of hidden goodwill.
Step 3
Exam Tip
अनुमानित कुल पूंजी \(₹70000 \div 1/4=₹280000\) है। यह छिपी सद्भावना का पहला चरण है।
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अनुमानित कुल पूंजी (₹180000) और वास्तविक कुल पूंजी (₹155000) है। छिपी सद्भावना कितनी होगी?
Estimated total capital is (₹180000) and actual total capital is (₹155000). What will be hidden goodwill?
#hidden goodwill
#capital difference
#numerical
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A (₹25000)
B (₹335000)
C (₹180000)
D (₹155000)
Explanation opens after your attempt
Correct Answer
A. (₹25000)
Step 1
Concept
Hidden goodwill is the difference between the two capital amounts. (₹180000-₹155000=₹25000).
Step 2
Why this answer is correct
The correct answer is A. (₹25000). Hidden goodwill is the difference between the two capital amounts. (₹180000-₹155000=₹25000).
Step 3
Exam Tip
छिपी सद्भावना दोनों पूंजी राशियों का अंतर है। (₹180000-₹155000=₹25000) होगा।
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यदि अनुमानित कुल पूंजी वास्तविक कुल पूंजी के बराबर हो तो छिपी सद्भावना क्या होगी?
If estimated total capital is equal to actual total capital, what will hidden goodwill be?
#zero hidden goodwill
#capital comparison
#concept
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A शून्य / Zero
B पूरी पूंजी / Full capital
C दोगुनी पूंजी / Double capital
D बैंक शेष / Bank balance
Explanation opens after your attempt
Correct Answer
A. शून्य / Zero
Step 1
Concept
When both amounts are equal, there is no difference. So hidden goodwill will be zero.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. When both amounts are equal, there is no difference. So hidden goodwill will be zero.
Step 3
Exam Tip
दोनों राशियां बराबर होने पर कोई अंतर नहीं होता। इसलिए छिपी सद्भावना शून्य होगी।
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नया साझेदार सद्भावना नकद नहीं लाता। सामान्य समायोजन में किस खाते को डेबिट किया जाएगा?
New partner does not bring goodwill in cash. In general adjustment, which account will be debited?
#goodwill not brought
#adjustment entry
#new partner account
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A नए साझेदार का पूंजी या चालू खाता / New partner's Capital or Current Account
B बैंक खाता / Bank Account
C पुराने साझेदारों का आहरण खाता / Old partners' Drawings Account
D विक्रय खाता / Sales Account
Explanation opens after your attempt
Correct Answer
A. नए साझेदार का पूंजी या चालू खाता / New partner's Capital or Current Account
Step 1
Concept
If cash is not brought, goodwill is adjusted through new partner's account. Old partners are credited in sacrificing ratio.
Step 2
Why this answer is correct
The correct answer is A. नए साझेदार का पूंजी या चालू खाता / New partner's Capital or Current Account. If cash is not brought, goodwill is adjusted through new partner's account. Old partners are credited in sacrificing ratio.
Step 3
Exam Tip
नकद न आने पर नए साझेदार के खाते से सद्भावना समायोजित होती है। पुराने साझेदार त्याग अनुपात में क्रेडिट होते हैं।
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नए साझेदार की कुल सद्भावना (₹20000) है और वह (₹12000) नकद लाता है। शेष कितनी राशि समायोजित होगी?
New partner's total goodwill is (₹20000) and he brings (₹12000) in cash. How much balance will be adjusted?
#partial goodwill
#balance adjustment
#numerical
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A (₹8000)
B (₹12000)
C (₹20000)
D (₹32000)
Explanation opens after your attempt
Correct Answer
A. (₹8000)
Step 1
Concept
Balance amount is (₹20000-₹12000=₹8000). It will be adjusted through the new partner's account.
Step 2
Why this answer is correct
The correct answer is A. (₹8000). Balance amount is (₹20000-₹12000=₹8000). It will be adjusted through the new partner's account.
Step 3
Exam Tip
शेष राशि (₹20000-₹12000=₹8000) है। यह नए साझेदार के खाते से समायोजित होगी।
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यदि प्रीमियम का कुछ भाग नकद आता है तो नकद भाग की प्रविष्टि में बैंक खाता क्या होगा?
If part of premium is brought in cash, what will Bank Account be in the entry for cash part?
#partial premium
#bank debit
#journal entry
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A डेबिट / Debit
B क्रेडिट / Credit
C निलंबित / Suspended
D बंद / Closed
Explanation opens after your attempt
Correct Answer
A. डेबिट / Debit
Step 1
Concept
Money comes into the firm, so Bank Account will be debited. The remaining premium will be adjusted separately.
Step 2
Why this answer is correct
The correct answer is A. डेबिट / Debit. Money comes into the firm, so Bank Account will be debited. The remaining premium will be adjusted separately.
Step 3
Exam Tip
राशि फर्म में आती है इसलिए बैंक खाता डेबिट होगा। बाकी प्रीमियम अलग से समायोजित होगा।
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पुराने साझेदार सद्भावना प्रीमियम निकाल लेते हैं। निकासी की प्रविष्टि में बैंक खाता किस ओर होगा?
Old partners withdraw premium for goodwill. On which side will Bank Account appear in the withdrawal entry?
#premium withdrawal
#bank credit
#entry
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A क्रेडिट / Credit
B डेबिट / Debit
C दोनों ओर / Both sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. क्रेडिट / Credit
Step 1
Concept
On withdrawal, money goes out from Bank. Therefore Bank Account is credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट / Credit. On withdrawal, money goes out from Bank. Therefore Bank Account is credited.
Step 3
Exam Tip
निकासी पर बैंक से राशि बाहर जाती है। इसलिए बैंक खाता क्रेडिट होता है।
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सद्भावना प्रीमियम निकालते समय पुराने साझेदारों के पूंजी खाते किस ओर होंगे?
When withdrawing premium for goodwill, on which side will old partners' capital accounts appear?
#withdrawal of premium
#capital debit
#goodwill
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A डेबिट / Debit
B क्रेडिट / Credit
C दोनों ओर / Both sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. डेबिट / Debit
Step 1
Concept
Withdrawal reduces old partners' capital. Therefore their capital accounts are debited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट / Debit. Withdrawal reduces old partners' capital. Therefore their capital accounts are debited.
Step 3
Exam Tip
निकासी से पुराने साझेदारों की पूंजी घटती है। इसलिए उनके पूंजी खाते डेबिट होते हैं।
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यदि प्रीमियम (₹16000) बैंक में आया और वही पूरा निकाल लिया गया तो बैंक पर शुद्ध प्रभाव क्या होगा?
If premium (₹16000) comes into Bank and the same full amount is withdrawn, what is the net effect on Bank?
#bank effect
#premium withdrawal
#concept
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A शून्य / Zero
B (₹16000) वृद्धि / Increase by (₹16000)
C (₹16000) कमी / Decrease by (₹16000)
D (₹32000) वृद्धि / Increase by (₹32000)
Explanation opens after your attempt
Correct Answer
A. शून्य / Zero
Step 1
Concept
First money comes into Bank and then the same amount goes out. So the net effect is zero.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. First money comes into Bank and then the same amount goes out. So the net effect is zero.
Step 3
Exam Tip
पहले बैंक में राशि आती है और फिर उतनी ही निकलती है। इसलिए शुद्ध प्रभाव शून्य है।
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यदि पुराने साझेदार नए साझेदार को लाभ हिस्सा पुराने अनुपात में देते हैं तो प्रीमियम किस अनुपात में बांटा जाएगा?
If old partners give profit share to the new partner in old ratio, in which ratio will premium be distributed?
#old ratio
#sacrificing ratio
#premium
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A पुराने अनुपात में / In old ratio
B नए अनुपात में / In new ratio
C समान अनुपात में हमेशा / Always equally
D बैंक अनुपात में / In bank ratio
Explanation opens after your attempt
Correct Answer
A. पुराने अनुपात में / In old ratio
Step 1
Concept
When sacrifice is in old ratio, sacrificing ratio is also the old ratio. So premium will be distributed in old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने अनुपात में / In old ratio. When sacrifice is in old ratio, sacrificing ratio is also the old ratio. So premium will be distributed in old ratio.
Step 3
Exam Tip
जब त्याग पुराने अनुपात में होता है तो त्याग अनुपात भी पुराना अनुपात होता है। इसलिए प्रीमियम पुराने अनुपात में बांटा जाएगा।
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यदि कोई पुराना साझेदार त्याग नहीं करता तो उसे सद्भावना प्रीमियम से कितना मिलेगा?
If an old partner makes no sacrifice, how much will he receive from premium for goodwill?
#no sacrifice
#premium entitlement
#concept
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A कुछ नहीं / Nothing
B पूरा प्रीमियम / Full premium
C आधा प्रीमियम / Half premium
D बैंक ब्याज / Bank interest
Explanation opens after your attempt
Correct Answer
A. कुछ नहीं / Nothing
Step 1
Concept
Premium for goodwill is only for sacrificing partners. A non-sacrificing partner gets no share.
Step 2
Why this answer is correct
The correct answer is A. कुछ नहीं / Nothing. Premium for goodwill is only for sacrificing partners. A non-sacrificing partner gets no share.
Step 3
Exam Tip
सद्भावना प्रीमियम केवल त्याग करने वाले साझेदारों के लिए होता है। त्याग न करने वाले साझेदार को हिस्सा नहीं मिलता।
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नया अनुपात (3:1:1) है और तीसरा साझेदार नया है। उसका लाभ हिस्सा कितना है?
The new ratio is (3:1:1) and the third partner is new. What is his profit share?
#new ratio
#new partner share
#goodwill base
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A (1 / 5)
B (3 / 5)
C (1 / 3)
D (1 / 2)
Explanation opens after your attempt
Step 1
Concept
The total of ratio is (5) and third partner's part is (1). So the new partner's share is (1/5).
Step 2
Why this answer is correct
The correct answer is A. (1 / 5). The total of ratio is (5) and third partner's part is (1). So the new partner's share is (1/5).
Step 3
Exam Tip
अनुपात का कुल (5) है और तीसरे का भाग (1) है। इसलिए नए साझेदार का हिस्सा (1/5) है।
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कुल सद्भावना (₹85000) है और नया अनुपात (3:1:1) है। तीसरे नए साझेदार की सद्भावना कितनी होगी?
Total goodwill is (₹85000) and the new ratio is (3:1:1). What will be the goodwill of the third new partner?
#new ratio
#goodwill share
#numerical
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A (₹17000)
B (₹51000)
C (₹85000)
D (₹42500)
Explanation opens after your attempt
Correct Answer
A. (₹17000)
Step 1
Concept
The third new partner's share is (1/5). Goodwill will be \(₹85000 \times 1/5=₹17000\).
Step 2
Why this answer is correct
The correct answer is A. (₹17000). The third new partner's share is (1/5). Goodwill will be \(₹85000 \times 1/5=₹17000\).
Step 3
Exam Tip
तीसरे नए साझेदार का हिस्सा (1/5) है। सद्भावना \(₹85000 \times 1/5=₹17000\) होगी।
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सद्भावना प्रीमियम फर्म की सामान्य आय क्यों नहीं माना जाता?
Why is premium for goodwill not treated as normal income of the firm?
#premium nature
#compensation
#concept
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A क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति है / Because it compensates old partners' sacrifice
B क्योंकि यह नकद बिक्री है / Because it is cash sales
C क्योंकि यह बैंक ऋण है / Because it is bank loan
D क्योंकि यह वेतन आय है / Because it is salary income
Explanation opens after your attempt
Correct Answer
A. क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति है / Because it compensates old partners' sacrifice
Step 1
Concept
Premium for goodwill compensates old partners' profit sacrifice. It is not normal business income.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह पुराने साझेदारों के त्याग की क्षतिपूर्ति है / Because it compensates old partners' sacrifice. Premium for goodwill compensates old partners' profit sacrifice. It is not normal business income.
Step 3
Exam Tip
सद्भावना प्रीमियम पुराने साझेदारों के लाभ त्याग की भरपाई है। यह सामान्य व्यापार आय नहीं है।
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सद्भावना प्रीमियम खाता कैसा खाता माना जा सकता है?
Premium for Goodwill Account may be considered what kind of account?
#premium account
#temporary account
#goodwill
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A अस्थायी समायोजन खाता / Temporary adjustment account
B स्थायी मशीन खाता / Permanent machinery account
C बैंक ऋण खाता / Bank loan account
D विक्रय खाता / Sales account
Explanation opens after your attempt
Correct Answer
A. अस्थायी समायोजन खाता / Temporary adjustment account
Step 1
Concept
Premium Account is used to receive and distribute amount to old partners. It is closed after distribution.
Step 2
Why this answer is correct
The correct answer is A. अस्थायी समायोजन खाता / Temporary adjustment account. Premium Account is used to receive and distribute amount to old partners. It is closed after distribution.
Step 3
Exam Tip
प्रीमियम खाता राशि प्राप्त करके पुराने साझेदारों में बांटने के लिए उपयोग होता है। वितरण के बाद यह बंद हो जाता है।
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यदि प्रश्न में सद्भावना खाता खोलने का स्पष्ट निर्देश न हो तो सामान्य सावधानी क्या है?
If the question does not clearly instruct to open Goodwill Account, what is the usual caution?
#exam caution
#goodwill account
#capital adjustment
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A सद्भावना को सीधे पूंजी खातों से समायोजित करें / Adjust goodwill directly through capital accounts
B हर बार सद्भावना खाता खोलें / Open Goodwill Account every time
C सद्भावना को बिक्री में जोड़ें / Add goodwill to sales
D सद्भावना को वेतन में घटाएं / Deduct goodwill from salary
Explanation opens after your attempt
Correct Answer
A. सद्भावना को सीधे पूंजी खातों से समायोजित करें / Adjust goodwill directly through capital accounts
Step 1
Concept
In many questions, goodwill is adjusted directly through capital. Always read the wording carefully.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना को सीधे पूंजी खातों से समायोजित करें / Adjust goodwill directly through capital accounts. In many questions, goodwill is adjusted directly through capital. Always read the wording carefully.
Step 3
Exam Tip
कई प्रश्नों में सद्भावना का सीधा पूंजी समायोजन किया जाता है। हमेशा प्रश्न की भाषा ध्यान से पढ़ें।
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सद्भावना लेखांकन का सबसे आसान याद रखने योग्य नियम कौन सा है?
What is the easiest rule to remember in goodwill accounting?
#goodwill rule
#admission
#basic summary
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A नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैं / New partner pays and sacrificing old partners benefit
B पुराने साझेदार हमेशा नए साझेदार को भुगतान करते हैं / Old partners always pay the new partner
C बैंक प्रीमियम बांटता है / Bank distributes premium
D ग्राहक सद्भावना लिखते हैं / Customers write goodwill
Explanation opens after your attempt
Correct Answer
A. नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैं / New partner pays and sacrificing old partners benefit
Step 1
Concept
The new partner gets a future profit share, so he pays. Sacrificing old partners receive the benefit.
Step 2
Why this answer is correct
The correct answer is A. नया साझेदार भुगतान करता है और त्याग करने वाले पुराने साझेदार लाभ पाते हैं / New partner pays and sacrificing old partners benefit. The new partner gets a future profit share, so he pays. Sacrificing old partners receive the benefit.
Step 3
Exam Tip
नया साझेदार भविष्य के लाभ में हिस्सा पाता है इसलिए भुगतान करता है। त्याग करने वाले पुराने साझेदारों को इसका लाभ मिलता है।
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