Accountancy Quiz - Class 12 Accountancy Reconstitution Ad...

Question 1/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदार (3:2) में लाभ बांटते हैं। नया साझेदार (1/5) हिस्सा लेता है और त्याग अनुपात (4:1) है। यदि फर्म की सद्भावना (₹100000) है तो पहले पुराने साझेदार को कितना क्रेडिट होगा?

Old partners share profits in (3:2). A new partner takes (1/5) share and the sacrificing ratio is (4:1). If the firm's goodwill is (₹100000), how much will be credited to the first old partner?

Explanation opens after your attempt

Correct Answer

A. (₹16000)

Step 1

Concept

New partner's premium is \(₹100000 \times 1/5=₹20000\). In sacrificing ratio (4:1), the first partner gets (₹16000).

Step 2

Why this answer is correct

The correct answer is A. (₹16000). New partner's premium is \(₹100000 \times 1/5=₹20000\). In sacrificing ratio (4:1), the first partner gets (₹16000).

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹100000 \times 1/5=₹20000\) है। त्याग अनुपात (4:1) में पहले को (₹16000) मिलेगा।

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Question 2/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब का पुराना अनुपात (5:3) है। स (1/4) हिस्सा लेता है और यह हिस्सा पुराने अनुपात में लिया गया है। कुल सद्भावना (₹96000) हो तो अ को कितना प्रीमियम मिलेगा?

A and B's old ratio is (5:3). C takes (1/4) share and this share is taken in the old ratio. If total goodwill is (₹96000), how much premium will A receive?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

New partner's premium is \(₹96000 \times 1/4=₹24000\). A's share in old ratio (5:3) is (5/8), so he gets (₹15000).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). New partner's premium is \(₹96000 \times 1/4=₹24000\). A's share in old ratio (5:3) is (5/8), so he gets (₹15000).

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹96000 \times 1/4=₹24000\) है। पुराने अनुपात (5:3) में अ का भाग (5/8) यानी (₹15000) है।

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Question 3/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

फर्म की पुस्तकों में सद्भावना (₹45000) है। पुराने साझेदार (2:1) में हैं। प्रवेश से पहले सद्भावना लिखने पर दूसरे साझेदार को कितना डेबिट होगा?

Goodwill of (₹45000) appears in the books. Old partners share in (2:1). On writing off goodwill before admission, how much will be debited to the second partner?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

Existing goodwill is written off in old ratio. The second partner's share is (1/3), so (₹15000) is debited.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Existing goodwill is written off in old ratio. The second partner's share is (1/3), so (₹15000) is debited.

Step 3

Exam Tip

पुरानी सद्भावना पुराने अनुपात में लिखी जाती है। दूसरे का भाग (1/3) है इसलिए (₹15000) डेबिट होगा।

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Question 4/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/5) हिस्सा लेता है। कुल सद्भावना (₹150000) है लेकिन वह केवल (₹18000) नकद लाता है। शेष सद्भावना कितनी समायोजित होगी?

A new partner takes (1/5) share. Total goodwill is (₹150000), but he brings only (₹18000) in cash. How much goodwill balance will be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Total premium is \(₹150000 \times 1/5=₹30000\). After cash (₹18000), balance (₹12000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Total premium is \(₹150000 \times 1/5=₹30000\). After cash (₹18000), balance (₹12000) will be adjusted.

Step 3

Exam Tip

कुल प्रीमियम \(₹150000 \times 1/5=₹30000\) है। नकद (₹18000) के बाद शेष (₹12000) समायोजित होगा।

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Question 5/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹72000) है। इसमें (₹12000) का असामान्य लाभ शामिल है। वर्षों की खरीद (3) है। सही सद्भावना कितनी होगी?

Average profit is (₹72000). It includes abnormal profit of (₹12000). Years' purchase is (3). What is the correct goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹180000)

Step 1

Concept

Normal average profit is (₹72000-₹12000=₹60000). Goodwill will be \(₹60000 \times 3=₹180000\).

Step 2

Why this answer is correct

The correct answer is A. (₹180000). Normal average profit is (₹72000-₹12000=₹60000). Goodwill will be \(₹60000 \times 3=₹180000\).

Step 3

Exam Tip

सामान्य औसत लाभ (₹72000-₹12000=₹60000) है। सद्भावना \(₹60000 \times 3=₹180000\) होगी।

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Question 6/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पिछले तीन वर्षों के लाभ (₹30000), (₹50000), (₹70000) हैं और भार (1:2:3) हैं। वर्षों की खरीद (2) है। भारित औसत लाभ विधि से सद्भावना कितनी होगी?

Profits of the last three years are (₹30000), (₹50000), (₹70000) and weights are (1:2:3). Years' purchase is (2). What is goodwill by weighted average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹113333.33)

Step 1

Concept

Weighted average profit is ((30000+100000+210000)/6=₹56666.67). Goodwill is about (₹113333.33).

Step 2

Why this answer is correct

The correct answer is A. (₹113333.33). Weighted average profit is ((30000+100000+210000)/6=₹56666.67). Goodwill is about (₹113333.33).

Step 3

Exam Tip

भारित औसत लाभ ((30000+100000+210000)/6=₹56666.67) है। सद्भावना लगभग (₹113333.33) होगी।

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Question 7/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹90000), पूंजी (₹500000) और सामान्य प्रतिफल दर (12%) है। सुपर लाभ कितना होगा?

Average profit is (₹90000), capital is (₹500000), and normal rate of return is (12%). What is the super profit?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Normal profit is \(₹500000 \times 12%=₹60000\). Super profit is (₹90000-₹60000=₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Normal profit is \(₹500000 \times 12%=₹60000\). Super profit is (₹90000-₹60000=₹30000).

Step 3

Exam Tip

सामान्य लाभ \(₹500000 \times 12%=₹60000\) है। सुपर लाभ (₹90000-₹60000=₹30000) होगा।

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Question 8/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सुपर लाभ (₹25000) है और वर्षों की खरीद (4) है। नया साझेदार (1/5) हिस्सा लेता है। उसका सद्भावना प्रीमियम कितना होगा?

Super profit is (₹25000) and years' purchase is (4). The new partner takes (1/5) share. What will be his premium for goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Total goodwill is \(₹25000 \times 4=₹100000\). New partner's share is \(₹100000 \times 1/5=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Total goodwill is \(₹25000 \times 4=₹100000\). New partner's share is \(₹100000 \times 1/5=₹20000\).

Step 3

Exam Tip

कुल सद्भावना \(₹25000 \times 4=₹100000\) है। नए साझेदार का हिस्सा \(₹100000 \times 1/5=₹20000\) होगा।

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Question 9/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹80000) और सामान्य प्रतिफल दर (10%) है। वास्तविक पूंजी (₹650000) है। औसत लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Average profit is (₹80000) and normal rate of return is (10%). Actual capital is (₹650000). What is goodwill by capitalization of average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹150000)

Step 1

Concept

Capitalised value is \(₹80000 \div 10%=₹800000\). Goodwill is (₹800000-₹650000=₹150000).

Step 2

Why this answer is correct

The correct answer is A. (₹150000). Capitalised value is \(₹80000 \div 10%=₹800000\). Goodwill is (₹800000-₹650000=₹150000).

Step 3

Exam Tip

पूंजीकृत मूल्य \(₹80000 \div 10%=₹800000\) है। सद्भावना (₹800000-₹650000=₹150000) होगी।

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Question 10/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सुपर लाभ (₹18000) और सामान्य प्रतिफल दर (9%) है। सुपर लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Super profit is (₹18000) and normal rate of return is (9%). What is goodwill by capitalization of super profit method?

Explanation opens after your attempt

Correct Answer

A. (₹200000)

Step 1

Concept

Goodwill is \(₹18000 \div 9%=₹200000\). In capitalization, divide by the percentage rate.

Step 2

Why this answer is correct

The correct answer is A. (₹200000). Goodwill is \(₹18000 \div 9%=₹200000\). In capitalization, divide by the percentage rate.

Step 3

Exam Tip

सद्भावना \(₹18000 \div 9%=₹200000\) है। पूंजीकरण में प्रतिशत से भाग दिया जाता है।

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Question 11/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब का पुराना अनुपात (4:3) है। नया अनुपात (7:5:2) है। यदि कुल सद्भावना (₹70000) है तो अ को सद्भावना समायोजन में कितना क्रेडिट होगा?

A and B's old ratio is (4:3). New ratio is (7:5:2). If total goodwill is (₹70000), how much will be credited to A in goodwill adjustment?

Explanation opens after your attempt

Correct Answer

A. (₹5000)

Step 1

Concept

A's sacrifice is (1/14) and B's sacrifice is (1/14). New partner's premium is \(₹70000 \times 2/14=₹10000\), so A gets (₹5000).

Step 2

Why this answer is correct

The correct answer is A. (₹5000). A's sacrifice is (1/14) and B's sacrifice is (1/14). New partner's premium is \(₹70000 \times 2/14=₹10000\), so A gets (₹5000).

Step 3

Exam Tip

अ का त्याग (4/7-7/14=1/14) और ब का त्याग (3/7-5/14=1/14) है। नए का प्रीमियम \(₹70000 \times 2/14=₹10000\) है जिसमें अ को (₹5000) मिलेगा।

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Question 12/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदार (5:3:2) में हैं। नया अनुपात (4:3:2:1) है। सद्भावना प्रीमियम (₹20000) है। किस पुराने साझेदार को पूरा प्रीमियम मिलेगा?

Old partners share in (5:3:2). New ratio is (4:3:2:1). Premium for goodwill is (₹20000). Which old partner will get the whole premium?

Explanation opens after your attempt

Correct Answer

A. पहला साझेदारFirst partner

Step 1

Concept

Old shares were (5/10,3/10,2/10) and new shares are (4/10,3/10,2/10). Only the first partner sacrificed (1/10).

Step 2

Why this answer is correct

The correct answer is A. पहला साझेदार / First partner. Old shares were (5/10,3/10,2/10) and new shares are (4/10,3/10,2/10). Only the first partner sacrificed (1/10).

Step 3

Exam Tip

पुराने हिस्से (5/10,3/10,2/10) थे और नए (4/10,3/10,2/10) हैं। केवल पहले साझेदार ने (1/10) त्याग किया।

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Question 13/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/4) हिस्सा लेता है। उसकी पूंजी (₹80000) है। पुराने साझेदारों की कुल वास्तविक पूंजी (₹210000) है। छिपी सद्भावना कितनी है?

A new partner takes (1/4) share. His capital is (₹80000). Old partners' total actual capital is (₹210000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Estimated total capital is \(₹80000 \div 1/4=₹320000\). Actual total capital is (₹210000+₹80000=₹290000), so goodwill is (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Estimated total capital is \(₹80000 \div 1/4=₹320000\). Actual total capital is (₹210000+₹80000=₹290000), so goodwill is (₹30000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹80000 \div 1/4=₹320000\) है। वास्तविक कुल पूंजी (₹210000+₹80000=₹290000) है इसलिए सद्भावना (₹30000) है।

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Question 14/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (1/5) हिस्से के लिए (₹60000) पूंजी लाता है। पुराने साझेदारों की समायोजित पूंजी (₹250000) है। छिपी सद्भावना कितनी होगी?

A new partner brings (₹60000) capital for (1/5) share. Adjusted capital of old partners is (₹250000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹300000). Actual total capital is (₹310000), so hidden goodwill does not arise.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹300000). Actual total capital is (₹310000), so hidden goodwill does not arise.

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹60000 \div 1/5=₹300000\) है। वास्तविक कुल पूंजी (₹250000+₹60000=₹310000) है इसलिए छिपी सद्भावना नहीं है।

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Question 15/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम (₹36000) नकद आया। त्याग अनुपात (2:1) है और पुराने साझेदारों ने (50%) प्रीमियम निकाल लिया। बैंक पर शुद्ध वृद्धि कितनी रहेगी?

Premium for goodwill (₹36000) is brought in cash. Sacrificing ratio is (2:1) and old partners withdraw (50%) of premium. What net increase will remain in Bank?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Bank receives (₹36000) and (₹18000) is withdrawn. So the net increase in Bank is (₹18000).

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Bank receives (₹36000) and (₹18000) is withdrawn. So the net increase in Bank is (₹18000).

Step 3

Exam Tip

बैंक में (₹36000) आया और (₹18000) निकला। इसलिए बैंक की शुद्ध वृद्धि (₹18000) रहेगी।

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Question 16/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (₹24000) सद्भावना नकद लाता है। पुराने साझेदारों का त्याग अनुपात (5:3) है। यदि पहला साझेदार अपनी पूरी राशि निकाल लेता है तो बैंक क्रेडिट कितने से होगा?

A new partner brings (₹24000) goodwill in cash. Old partners' sacrificing ratio is (5:3). If the first partner withdraws his full amount, by how much will Bank be credited?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

First partner's share is \(₹24000 \times 5/8=₹15000\). On withdrawal, Bank is credited by this amount.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). First partner's share is \(₹24000 \times 5/8=₹15000\). On withdrawal, Bank is credited by this amount.

Step 3

Exam Tip

पहले साझेदार का भाग \(₹24000 \times 5/8=₹15000\) है। निकासी पर बैंक इसी राशि से क्रेडिट होगा।

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Question 17/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना (₹120000) है। नया साझेदार (1/6) हिस्सा लेता है और केवल (₹12000) नकद लाता है। त्याग अनुपात (3:2) है। दूसरे पुराने साझेदार को कुल कितना क्रेडिट होगा?

Goodwill is (₹120000). The new partner takes (1/6) share and brings only (₹12000) in cash. Sacrificing ratio is (3:2). How much total will be credited to the second old partner?

Explanation opens after your attempt

Correct Answer

A. (₹8000)

Step 1

Concept

Total premium is (₹20000). The second partner's share is (2/5), so total credit will be (₹8000).

Step 2

Why this answer is correct

The correct answer is A. (₹8000). Total premium is (₹20000). The second partner's share is (2/5), so total credit will be (₹8000).

Step 3

Exam Tip

कुल प्रीमियम (₹20000) है। दूसरे का हिस्सा (2/5) है इसलिए कुल क्रेडिट (₹8000) होगा।

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Question 18/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि नया साझेदार सद्भावना नकद नहीं लाता और उसकी सद्भावना (₹30000) है। त्याग अनुपात (1:2:3) है। किस प्रविष्टि में तीसरे पुराने साझेदार को कितनी राशि क्रेडिट होगी?

If the new partner does not bring goodwill in cash and his goodwill is (₹30000). Sacrificing ratio is (1:2:3). In the adjustment entry, how much will be credited to the third old partner?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

The third partner's part is (3/6). So \(₹30000 \times 3/6=₹15000\) will be credited.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). The third partner's part is (3/6). So \(₹30000 \times 3/6=₹15000\) will be credited.

Step 3

Exam Tip

तीसरे का भाग (3/6) है। इसलिए \(₹30000 \times 3/6=₹15000\) क्रेडिट होगा।

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Question 19/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

फर्म की सद्भावना (₹80000) है। नया साझेदार (1/4) हिस्सा लेता है। त्याग अनुपात (3:1) है। यदि वह नकद नहीं लाता तो कौन सी राशि नए साझेदार के खाते में डेबिट होगी?

Firm's goodwill is (₹80000). A new partner takes (1/4) share. Sacrificing ratio is (3:1). If he does not bring cash, what amount will be debited to the new partner's account?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

New partner's goodwill is \(₹80000 \times 1/4=₹20000\). If cash is not brought, this amount is debited to his account.

Step 2

Why this answer is correct

The correct answer is A. (₹20000). New partner's goodwill is \(₹80000 \times 1/4=₹20000\). If cash is not brought, this amount is debited to his account.

Step 3

Exam Tip

नए साझेदार की सद्भावना \(₹80000 \times 1/4=₹20000\) है। नकद न आने पर यही राशि उसके खाते में डेबिट होगी।

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Question 20/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदारों का अनुपात (7:5) था और नया अनुपात (4:3:2) है। कुल सद्भावना (₹90000) है। त्याग अनुपात क्या है?

Old partners' ratio was (7:5) and new ratio is (4:3:2). Total goodwill is (₹90000). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (5:1)

Step 1

Concept

Old shares are (7/12,5/12) and new shares are (4/9,3/9). Sacrifices are (5/36) and (1/12), giving (5:3).

Step 2

Why this answer is correct

The correct answer is A. (5:1). Old shares are (7/12,5/12) and new shares are (4/9,3/9). Sacrifices are (5/36) and (1/12), giving (5:3).

Step 3

Exam Tip

पुराने हिस्से (7/12,5/12) और नए (4/9,3/9) हैं। त्याग (5/36) और (1/12) है इसलिए अनुपात (5:3) नहीं बल्कि (5:3) होगा।

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Question 21/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदारों का अनुपात (3:2) था और नया अनुपात (2:2:1) है। सद्भावना प्रीमियम (₹25000) है। प्रीमियम किस अनुपात में बांटेगा?

Old partners' ratio was (3:2) and new ratio is (2:2:1). Premium for goodwill is (₹25000). In which ratio will the premium be distributed?

Explanation opens after your attempt

Correct Answer

A. (1:0)

Step 1

Concept

First partner's sacrifice is (3/5-2/5=1/5) and second partner's sacrifice is zero. So the entire premium goes to the first partner.

Step 2

Why this answer is correct

The correct answer is A. (1:0). First partner's sacrifice is (3/5-2/5=1/5) and second partner's sacrifice is zero. So the entire premium goes to the first partner.

Step 3

Exam Tip

पहले का त्याग (3/5-2/5=1/5) है और दूसरे का त्याग शून्य है। इसलिए पूरा प्रीमियम पहले साझेदार को मिलेगा।

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Question 22/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब (2:1) में हैं। स (1/4) हिस्सा लेता है। अ का नया हिस्सा (1/2) है। ब का त्याग कितना है?

A and B share in (2:1). C takes (1/4) share. A's new share is (1/2). What is B's sacrifice?

Explanation opens after your attempt

Correct Answer

A. (112)

Step 1

Concept

A's sacrifice is (2/3-1/2=1/6). Total sacrifice is (1/4), so B's sacrifice is (1/4-1/6=1/12).

Step 2

Why this answer is correct

The correct answer is A. (1 / 12). A's sacrifice is (2/3-1/2=1/6). Total sacrifice is (1/4), so B's sacrifice is (1/4-1/6=1/12).

Step 3

Exam Tip

अ का त्याग (2/3-1/2=1/6) है। कुल त्याग (1/4) है इसलिए ब का त्याग (1/4-1/6=1/12) होगा।

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Question 23/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि सद्भावना प्रीमियम (₹48000) है और त्याग अनुपात (1:2:5) है तो दूसरे साझेदार को कितना मिलेगा?

If premium for goodwill is (₹48000) and sacrificing ratio is (1:2:5), how much will the second partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

There are (8) total parts and the second partner has (2) parts. He receives \(₹48000 \times 2/8=₹12000\).

Step 2

Why this answer is correct

The correct answer is A. (₹12000). There are (8) total parts and the second partner has (2) parts. He receives \(₹48000 \times 2/8=₹12000\).

Step 3

Exam Tip

कुल भाग (8) हैं और दूसरे का भाग (2) है। उसे \(₹48000 \times 2/8=₹12000\) मिलेगा।

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Question 24/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना की कुल राशि (₹200000) है। नया साझेदार (3/10) हिस्सा लेता है लेकिन केवल (₹40000) नकद लाता है। समायोजित न लाई गई सद्भावना कितनी है?

Total goodwill is (₹200000). The new partner takes (3/10) share but brings only (₹40000) in cash. What is the goodwill not brought and to be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Total premium is \(₹200000 \times 3/10=₹60000\). After (₹40000) cash, balance (₹20000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Total premium is \(₹200000 \times 3/10=₹60000\). After (₹40000) cash, balance (₹20000) will be adjusted.

Step 3

Exam Tip

कुल प्रीमियम \(₹200000 \times 3/10=₹60000\) है। (₹40000) नकद के बाद शेष (₹20000) समायोजित होगा।

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Question 25/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

प्रवेश से पहले पुस्तकों में सद्भावना (₹60000) है। पुराने साझेदार (3:2:1) में हैं। तीसरे साझेदार को लिखने पर कितनी राशि डेबिट होगी?

Before admission, goodwill of (₹60000) appears in books. Old partners share in (3:2:1). How much will be debited to the third partner on writing it off?

Explanation opens after your attempt

Correct Answer

A. (₹10000)

Step 1

Concept

Existing goodwill is written off in old ratio. The third partner's part is (1/6), so (₹10000) is debited.

Step 2

Why this answer is correct

The correct answer is A. (₹10000). Existing goodwill is written off in old ratio. The third partner's part is (1/6), so (₹10000) is debited.

Step 3

Exam Tip

पुरानी सद्भावना पुराने अनुपात में लिखी जाती है। तीसरे का भाग (1/6) है इसलिए (₹10000) डेबिट होगा।

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Question 26/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुरानी सद्भावना (₹30000) पुस्तकों में है और नई सद्भावना (₹90000) मानी गई है। यदि प्रश्न सद्भावना खाता खोलने को नहीं कहता तो पहला कदम क्या होगा?

Old goodwill of (₹30000) appears in books and new goodwill is valued at (₹90000). If the question does not ask to open Goodwill Account, what is the first step?

Explanation opens after your attempt

Correct Answer

A. पुरानी सद्भावना पुराने अनुपात में लिखनाWrite off old goodwill in old ratio

Step 1

Concept

Existing old goodwill is first removed in old ratio. New goodwill is raised only if the question instructs so.

Step 2

Why this answer is correct

The correct answer is A. पुरानी सद्भावना पुराने अनुपात में लिखना / Write off old goodwill in old ratio. Existing old goodwill is first removed in old ratio. New goodwill is raised only if the question instructs so.

Step 3

Exam Tip

पुस्तकों में मौजूद पुरानी सद्भावना पहले पुराने अनुपात में हटाई जाती है। नई सद्भावना केवल निर्देश के अनुसार ही खाता खोलकर लाई जाती है।

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Question 27/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब (3:2) में हैं। स (1/5) हिस्सा लेता है। स की सद्भावना (₹20000) है और वह नकद नहीं लाता। यदि त्याग अनुपात (1:1) है तो अ और ब को कितना क्रेडिट होगा?

A and B share in (3:2). C takes (1/5) share. C's goodwill is (₹20000) and he does not bring cash. If sacrificing ratio is (1:1), how much will A and B be credited?

Explanation opens after your attempt

Correct Answer

A. अ (₹10000), ब (₹10000)A (₹10000), B (₹10000)

Step 1

Concept

Even when cash is not brought, old partners are credited in sacrificing ratio. Dividing (₹20000) equally gives (₹10000) each.

Step 2

Why this answer is correct

The correct answer is A. अ (₹10000), ब (₹10000) / A (₹10000), B (₹10000). Even when cash is not brought, old partners are credited in sacrificing ratio. Dividing (₹20000) equally gives (₹10000) each.

Step 3

Exam Tip

नकद न आने पर भी पुराने साझेदारों को त्याग अनुपात में क्रेडिट किया जाता है। (₹20000) बराबर बांटने पर (₹10000) प्रत्येक मिलेगा।

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Question 28/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब (4:1) में हैं। स (1/5) हिस्सा लेता है और पुराने साझेदारों का नया अनुपात (3:1) है। यदि स की सद्भावना (₹25000) है तो प्रीमियम किसे मिलेगा?

A and B share in (4:1). C takes (1/5) share and old partners' new ratio is (3:1). If C's goodwill is (₹25000), who will receive the premium?

Explanation opens after your attempt

Correct Answer

A. केवल अOnly A

Step 1

Concept

New shares are A (3/5) and B (1/5). B's share does not change, so only A sacrifices.

Step 2

Why this answer is correct

The correct answer is A. केवल अ / Only A. New shares are A (3/5) and B (1/5). B's share does not change, so only A sacrifices.

Step 3

Exam Tip

नए हिस्से अ (3/5) और ब (1/5) हैं। ब का हिस्सा (1/5) से बदलता नहीं इसलिए केवल अ त्याग करता है।

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Question 29/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

तीन पुराने साझेदार (2:3:5) में हैं। नया साझेदार (1/5) हिस्सा केवल पहले और तीसरे साझेदार से (1:4) में लेता है। प्रीमियम (₹50000) है। तीसरे को कितना मिलेगा?

Three old partners share in (2:3:5). A new partner takes (1/5) share only from first and third partners in (1:4). Premium is (₹50000). How much will the third partner get?

Explanation opens after your attempt

Correct Answer

A. (₹40000)

Step 1

Concept

Sacrificing ratio is (1:0:4). The third partner's part is (4/5), so he gets (₹40000).

Step 2

Why this answer is correct

The correct answer is A. (₹40000). Sacrificing ratio is (1:0:4). The third partner's part is (4/5), so he gets (₹40000).

Step 3

Exam Tip

त्याग अनुपात (1:0:4) है। तीसरे का भाग (4/5) है इसलिए उसे (₹40000) मिलेगा।

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Question 30/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदार (5:3) में हैं। नया साझेदार (1/4) हिस्सा लेता है। यदि पहला साझेदार (1/8) त्याग करता है तो दूसरे का त्याग कितना है?

Old partners share in (5:3). A new partner takes (1/4) share. If the first partner sacrifices (1/8), what is the second partner's sacrifice?

Explanation opens after your attempt

Correct Answer

A. (18)

Step 1

Concept

Total sacrifice equals new partner's share (1/4). Since first sacrifices (1/8), second also sacrifices (1/8).

Step 2

Why this answer is correct

The correct answer is A. (1 / 8). Total sacrifice equals new partner's share (1/4). Since first sacrifices (1/8), second also sacrifices (1/8).

Step 3

Exam Tip

कुल त्याग नए साझेदार का हिस्सा (1/4) है। पहला (1/8) त्याग करता है इसलिए दूसरा भी (1/8) त्याग करेगा।

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Question 31/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹100000) है। इसमें (₹15000) का असामान्य घाटा घट चुका है। वर्षों की खरीद (2) है। सही सद्भावना कितनी होगी?

Average profit is (₹100000). It has already been reduced by abnormal loss of (₹15000). Years' purchase is (2). What is the correct goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹230000)

Step 1

Concept

Add back abnormal loss to get normal average profit (₹115000). Goodwill is \(₹115000 \times 2=₹230000\).

Step 2

Why this answer is correct

The correct answer is A. (₹230000). Add back abnormal loss to get normal average profit (₹115000). Goodwill is \(₹115000 \times 2=₹230000\).

Step 3

Exam Tip

असामान्य घाटा वापस जोड़कर सामान्य औसत लाभ (₹115000) होगा। सद्भावना \(₹115000 \times 2=₹230000\) है।

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Question 32/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

चार वर्षों के लाभ (₹40000), (₹50000), (₹60000), (₹70000) हैं। औसत लाभ विधि से (3) वर्षों की खरीद पर सद्भावना कितनी होगी?

Profits for four years are (₹40000), (₹50000), (₹60000), (₹70000). What is goodwill at (3) years' purchase by average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹165000)

Step 1

Concept

Average profit is (₹220000/4=₹55000). Goodwill will be \(₹55000 \times 3=₹165000\).

Step 2

Why this answer is correct

The correct answer is A. (₹165000). Average profit is (₹220000/4=₹55000). Goodwill will be \(₹55000 \times 3=₹165000\).

Step 3

Exam Tip

औसत लाभ (₹220000/4=₹55000) है। सद्भावना \(₹55000 \times 3=₹165000\) होगी।

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Question 33/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

भारित औसत लाभ (₹64000) है और वर्षों की खरीद (2.5) है। नया साझेदार (1/8) हिस्सा लेता है। उसका प्रीमियम कितना है?

Weighted average profit is (₹64000) and years' purchase is (2.5). The new partner takes (1/8) share. What is his premium?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Total goodwill is \(₹64000 \times 2.5=₹160000\). New partner's share is \(₹160000 \times 1/8=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Total goodwill is \(₹64000 \times 2.5=₹160000\). New partner's share is \(₹160000 \times 1/8=₹20000\).

Step 3

Exam Tip

कुल सद्भावना \(₹64000 \times 2.5=₹160000\) है। नए का हिस्सा \(₹160000 \times 1/8=₹20000\) होगा।

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Question 34/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पूंजी (₹400000) है और सामान्य प्रतिफल दर (15%) है। औसत लाभ (₹85000) है। सुपर लाभ के (3) वर्षों की खरीद पर सद्भावना कितनी होगी?

Capital is (₹400000) and normal rate of return is (15%). Average profit is (₹85000). What is goodwill at (3) years' purchase of super profit?

Explanation opens after your attempt

Correct Answer

A. (₹75000)

Step 1

Concept

Normal profit is (₹60000) and super profit is (₹25000). Goodwill will be \(₹25000 \times 3=₹75000\).

Step 2

Why this answer is correct

The correct answer is A. (₹75000). Normal profit is (₹60000) and super profit is (₹25000). Goodwill will be \(₹25000 \times 3=₹75000\).

Step 3

Exam Tip

सामान्य लाभ (₹60000) और सुपर लाभ (₹25000) है। सद्भावना \(₹25000 \times 3=₹75000\) होगी।

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Question 35/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

औसत लाभ (₹120000), सामान्य लाभ (₹90000) और वर्षों की खरीद (2) है। नया साझेदार (1/6) हिस्सा लेता है। उसकी सद्भावना कितनी है?

Average profit is (₹120000), normal profit is (₹90000), and years' purchase is (2). A new partner takes (1/6) share. What is his goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹10000)

Step 1

Concept

Super profit is (₹30000) and total goodwill is (₹60000). New partner's share is \(₹60000 \times 1/6=₹10000\).

Step 2

Why this answer is correct

The correct answer is A. (₹10000). Super profit is (₹30000) and total goodwill is (₹60000). New partner's share is \(₹60000 \times 1/6=₹10000\).

Step 3

Exam Tip

सुपर लाभ (₹30000) है और कुल सद्भावना (₹60000) है। नए साझेदार का हिस्सा \(₹60000 \times 1/6=₹10000\) है।

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Question 36/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब (3:1) में हैं। स (1/4) हिस्सा लेता है। स का प्रीमियम (₹20000) है और अ तथा ब (2:1) में त्याग करते हैं। ब को कितना मिलेगा?

A and B share in (3:1). C takes (1/4) share. C's premium is (₹20000), and A and B sacrifice in (2:1). How much will B receive?

Explanation opens after your attempt

Correct Answer

A. (₹6666.67)

Step 1

Concept

B's share is (1/3). He will receive \(₹20000 \times 1/3=₹6666.67\).

Step 2

Why this answer is correct

The correct answer is A. (₹6666.67). B's share is (1/3). He will receive \(₹20000 \times 1/3=₹6666.67\).

Step 3

Exam Tip

ब का भाग (1/3) है। \(₹20000 \times 1/3=₹6666.67\) मिलेगा।

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Question 37/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नया साझेदार (₹50000) पूंजी लाता है जो (1/4) हिस्से के लिए है। पुराने साझेदारों की पूंजी (₹130000) और (₹30000) है। छिपी सद्भावना क्या है?

A new partner brings (₹50000) capital for (1/4) share. Old partners' capitals are (₹130000) and (₹30000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹200000) and actual total capital is (₹210000). Since actual capital is higher, hidden goodwill is taken as zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹200000) and actual total capital is (₹210000). Since actual capital is higher, hidden goodwill is taken as zero.

Step 3

Exam Tip

अनुमानित कुल पूंजी (₹200000) है और वास्तविक कुल पूंजी (₹210000) है। वास्तविक पूंजी अधिक है इसलिए छिपी सद्भावना शून्य मानी जाएगी।

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Question 38/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नए साझेदार की पूंजी (₹90000) है और उसका हिस्सा (3/10) है। पुराने साझेदारों की कुल पूंजी (₹180000) है। छिपी सद्भावना कितनी होगी?

New partner's capital is (₹90000) and his share is (3/10). Old partners' total capital is (₹180000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Estimated total capital is \(₹90000 \div 3/10=₹300000\). Actual total capital is (₹270000), so goodwill is (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Estimated total capital is \(₹90000 \div 3/10=₹300000\). Actual total capital is (₹270000), so goodwill is (₹30000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹90000 \div 3/10=₹300000\) है। वास्तविक कुल पूंजी (₹270000) है इसलिए सद्भावना (₹30000) है।

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Question 39/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

फर्म की कुल सद्भावना (₹180000) है। नया साझेदार (1/6) हिस्सा लेता है। त्याग अनुपात (2:3) है। पुराने दूसरे साझेदार को कितना क्रेडिट होगा?

Total goodwill of the firm is (₹180000). A new partner takes (1/6) share. Sacrificing ratio is (2:3). How much will the second old partner be credited?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

New partner's premium is \(₹180000 \times 1/6=₹30000\). The second partner's part is (3/5), so (₹18000) is credited.

Step 2

Why this answer is correct

The correct answer is A. (₹18000). New partner's premium is \(₹180000 \times 1/6=₹30000\). The second partner's part is (3/5), so (₹18000) is credited.

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹180000 \times 1/6=₹30000\) है। दूसरे का भाग (3/5) है इसलिए (₹18000) क्रेडिट होगा।

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Question 40/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

प्रवेश पर सद्भावना समायोजन में कौन सा कथन सही है जब कोई पुराना साझेदार लाभ प्राप्त करता है त्याग नहीं करता?

Which statement is correct in goodwill adjustment on admission when an old partner gains and does not sacrifice?

Explanation opens after your attempt

Correct Answer

A. उसे प्रीमियम में हिस्सा नहीं मिलेगाHe will not receive a share of premium

Step 1

Concept

Premium for goodwill is given only to sacrificing partners. An old partner who gains is not a sacrificing partner.

Step 2

Why this answer is correct

The correct answer is A. उसे प्रीमियम में हिस्सा नहीं मिलेगा / He will not receive a share of premium. Premium for goodwill is given only to sacrificing partners. An old partner who gains is not a sacrificing partner.

Step 3

Exam Tip

सद्भावना प्रीमियम केवल त्याग करने वाले साझेदारों को मिलता है। लाभ पाने वाला पुराना साझेदार त्यागकर्ता नहीं होता।

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Question 41/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने अनुपात (2:3) और नए अनुपात (3:4:3) में नए साझेदार का हिस्सा (3/10) है। त्याग अनुपात क्या होगा?

With old ratio (2:3) and new ratio (3:4:3), the new partner's share is (3/10). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (1:7)

Step 1

Concept

Old shares are (2/5,3/5) and new shares are (3/10,4/10). Sacrifices are (1/10) and (2/10), so the ratio is (1:2).

Step 2

Why this answer is correct

The correct answer is A. (1:7). Old shares are (2/5,3/5) and new shares are (3/10,4/10). Sacrifices are (1/10) and (2/10), so the ratio is (1:2).

Step 3

Exam Tip

पुराने हिस्से (2/5,3/5) और नए (3/10,4/10) हैं। त्याग (1/10) और (2/10) है इसलिए अनुपात (1:2) होगा।

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Question 42/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना प्रीमियम (₹30000) है। (₹18000) नकद आया और शेष नया साझेदार के चालू खाते से समायोजित हुआ। पुराने साझेदारों को कुल कितना क्रेडिट होगा?

Premium for goodwill is (₹30000). (₹18000) is brought in cash and the balance is adjusted through the new partner's current account. How much total will old partners be credited?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Old partners are credited with the full premium (₹30000). Cash and adjustment are only modes of payment.

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Old partners are credited with the full premium (₹30000). Cash and adjustment are only modes of payment.

Step 3

Exam Tip

पुराने साझेदारों को पूरा प्रीमियम (₹30000) क्रेडिट होता है। नकद और समायोजन केवल भुगतान के तरीके हैं।

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Question 43/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि पुराने साझेदारों ने प्रीमियम का केवल अपना आधा हिस्सा निकाला तो उनके पूंजी खातों में क्या प्रभाव होगा?

If old partners withdraw only half of their credited premium, what will be the effect on their capital accounts?

Explanation opens after your attempt

Correct Answer

A. आधा क्रेडिट शेष रहेगाHalf credit will remain

Step 1

Concept

First the full premium is credited to capital. After half withdrawal, half of the benefit remains in capital.

Step 2

Why this answer is correct

The correct answer is A. आधा क्रेडिट शेष रहेगा / Half credit will remain. First the full premium is credited to capital. After half withdrawal, half of the benefit remains in capital.

Step 3

Exam Tip

पहले पूरा प्रीमियम पूंजी में क्रेडिट होता है। आधी निकासी के बाद आधा लाभ पूंजी में बचा रहेगा।

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Question 44/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना (₹100000) है और नया साझेदार (1/5) हिस्सा लेता है। वह (₹12000) नकद लाता है। त्याग अनुपात (3:1) है। पहले पुराने साझेदार को नकद भाग से कितना मिलेगा?

Goodwill is (₹100000) and the new partner takes (1/5) share. He brings (₹12000) in cash. Sacrificing ratio is (3:1). How much will the first old partner receive from the cash part?

Explanation opens after your attempt

Correct Answer

A. (₹9000)

Step 1

Concept

Cash part (₹12000) is also distributed in sacrificing ratio. First partner's part is (3/4), so he gets (₹9000).

Step 2

Why this answer is correct

The correct answer is A. (₹9000). Cash part (₹12000) is also distributed in sacrificing ratio. First partner's part is (3/4), so he gets (₹9000).

Step 3

Exam Tip

नकद भाग (₹12000) भी त्याग अनुपात में बांटा जाएगा। पहले का भाग (3/4) है इसलिए (₹9000) मिलेगा।

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Question 45/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि नए साझेदार की सद्भावना (₹40000) है और वह इसे निजी रूप से पुराने साझेदारों को दे देता है तो फर्म की पुस्तकों में क्या प्रविष्टि होगी?

If the new partner's goodwill is (₹40000) and he pays it privately to old partners, what entry will be made in the firm's books?

Explanation opens after your attempt

Correct Answer

A. कोई प्रविष्टि नहींNo entry

Step 1

Concept

Private payment is outside the firm, so no entry is made in the firm's books. In exams separate private payment from firm payment.

Step 2

Why this answer is correct

The correct answer is A. कोई प्रविष्टि नहीं / No entry. Private payment is outside the firm, so no entry is made in the firm's books. In exams separate private payment from firm payment.

Step 3

Exam Tip

निजी भुगतान फर्म से बाहर होता है इसलिए फर्म की पुस्तकों में प्रविष्टि नहीं होती। परीक्षा में निजी भुगतान और फर्म भुगतान अलग रखें।

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Question 46/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

अ और ब (5:4) में हैं। स (1/3) हिस्सा लेता है। स की सद्भावना (₹27000) है और अ तथा ब पुराने अनुपात में त्याग करते हैं। ब को कितना मिलेगा?

A and B share in (5:4). C takes (1/3) share. C's goodwill is (₹27000), and A and B sacrifice in old ratio. How much will B receive?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

In old ratio (5:4), B's part is (4/9). He receives \(₹27000 \times 4/9=₹12000\).

Step 2

Why this answer is correct

The correct answer is A. (₹12000). In old ratio (5:4), B's part is (4/9). He receives \(₹27000 \times 4/9=₹12000\).

Step 3

Exam Tip

पुराने अनुपात (5:4) में ब का भाग (4/9) है। \(₹27000 \times 4/9=₹12000\) मिलेगा।

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Question 47/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

नए साझेदार का प्रीमियम (₹35000) है। पुराने साझेदारों का त्याग (1/10) और (1/5) है। पहले पुराने साझेदार को कितना मिलेगा?

New partner's premium is (₹35000). Old partners' sacrifices are (1/10) and (1/5). How much will the first old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹11666.67)

Step 1

Concept

Sacrificing ratio is (1/10:1/5=1:2). First partner receives \(₹35000 \times 1/3=₹11666.67\).

Step 2

Why this answer is correct

The correct answer is A. (₹11666.67). Sacrificing ratio is (1/10:1/5=1:2). First partner receives \(₹35000 \times 1/3=₹11666.67\).

Step 3

Exam Tip

त्याग अनुपात (1/10:1/5=1:2) है। पहले को \(₹35000 \times 1/3=₹11666.67\) मिलेगा।

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Question 48/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

पुराने साझेदारों के नए हिस्से (1/2) और (1/4) हैं और नया साझेदार (1/4) हिस्सा लेता है। पुराना अनुपात (3:2) था। त्याग अनुपात क्या होगा?

Old partners' new shares are (1/2) and (1/4), and the new partner takes (1/4) share. Old ratio was (3:2). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (2:3)

Step 1

Concept

Old shares were (3/5) and (2/5). Sacrifices are (1/10) and (3/20), so the ratio is (2:3).

Step 2

Why this answer is correct

The correct answer is A. (2:3). Old shares were (3/5) and (2/5). Sacrifices are (1/10) and (3/20), so the ratio is (2:3).

Step 3

Exam Tip

पुराने हिस्से (3/5) और (2/5) थे। त्याग (1/10) और (3/20) है इसलिए अनुपात (2:3) है।

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Question 49/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

यदि सद्भावना (₹75000) है और नया साझेदार (2/5) हिस्सा लेता है। त्याग अनुपात (2:1:2) है। पहले और तीसरे पुराने साझेदारों को कुल कितना मिलेगा?

If goodwill is (₹75000) and the new partner takes (2/5) share. Sacrificing ratio is (2:1:2). How much will first and third old partners receive together?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

New partner's premium is \(₹75000 \times 2/5=₹30000\). First and third together have (4/5), so they receive (₹24000).

Step 2

Why this answer is correct

The correct answer is A. (₹24000). New partner's premium is \(₹75000 \times 2/5=₹30000\). First and third together have (4/5), so they receive (₹24000).

Step 3

Exam Tip

नए का प्रीमियम \(₹75000 \times 2/5=₹30000\) है। पहले और तीसरे के कुल भाग (4/5) हैं इसलिए (₹24000) मिलेंगे।

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Question 50/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 19

सद्भावना लेखांकन में कठिन प्रश्नों के लिए सबसे सही क्रम कौन सा है?

What is the best order for solving difficult goodwill accounting questions?

Explanation opens after your attempt

Correct Answer

A. पहले नए साझेदार का हिस्सा और त्याग अनुपात निकालें फिर प्रीमियम बांटेंFirst find new partner's share and sacrificing ratio, then distribute premium

Step 1

Concept

Goodwill premium is based on new share and distribution is based on sacrificing ratio. This order reduces mistakes in exams.

Step 2

Why this answer is correct

The correct answer is A. पहले नए साझेदार का हिस्सा और त्याग अनुपात निकालें फिर प्रीमियम बांटें / First find new partner's share and sacrificing ratio, then distribute premium. Goodwill premium is based on new share and distribution is based on sacrificing ratio. This order reduces mistakes in exams.

Step 3

Exam Tip

सद्भावना प्रीमियम नए हिस्से से और वितरण त्याग अनुपात से तय होता है। परीक्षा में यही क्रम गलती कम करता है।

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Question 51/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (7:5) में साझेदार हैं। स (1/4) हिस्सा लेता है और त्याग अनुपात (2:1) है। फर्म की कुल सद्भावना (₹120000) है। अ को कितना क्रेडिट होगा?

A and B are partners in (7:5). C takes (1/4) share and the sacrificing ratio is (2:1). The firm's total goodwill is (₹120000). How much will be credited to A?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

New partner's premium is \(₹120000 \times 1/4=₹30000\). In sacrificing ratio (2:1), A gets (₹20000).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). New partner's premium is \(₹120000 \times 1/4=₹30000\). In sacrificing ratio (2:1), A gets (₹20000).

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹120000 \times 1/4=₹30000\) है। त्याग अनुपात (2:1) में अ को (₹20000) मिलेंगे।

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Question 52/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (4:1) में हैं। स (1/5) हिस्सा पुराने अनुपात में लेता है। कुल सद्भावना (₹100000) है। ब को सद्भावना प्रीमियम से कितना मिलेगा?

A and B share in (4:1). C takes (1/5) share in the old ratio. Total goodwill is (₹100000). How much will B receive from premium for goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹4000)

Step 1

Concept

New partner's premium is \(₹100000 \times 1/5=₹20000\). In old ratio (4:1), B's part is (1/5), so he gets (₹4000).

Step 2

Why this answer is correct

The correct answer is A. (₹4000). New partner's premium is \(₹100000 \times 1/5=₹20000\). In old ratio (4:1), B's part is (1/5), so he gets (₹4000).

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹100000 \times 1/5=₹20000\) है। पुराने अनुपात (4:1) में ब का भाग (1/5) यानी (₹4000) है।

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Question 53/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुस्तकों में सद्भावना (₹72000) है। पुराने साझेदार (5:3:1) में लाभ बांटते हैं। प्रवेश से पहले सद्भावना लिखने पर दूसरे साझेदार को कितना डेबिट होगा?

Goodwill of (₹72000) appears in books. Old partners share profits in (5:3:1). On writing off goodwill before admission, how much will be debited to the second partner?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

Existing goodwill is written off in old ratio. The second partner's share is (3/9), so (₹24000) is debited.

Step 2

Why this answer is correct

The correct answer is A. (₹24000). Existing goodwill is written off in old ratio. The second partner's share is (3/9), so (₹24000) is debited.

Step 3

Exam Tip

पुरानी सद्भावना पुराने अनुपात में लिखी जाती है। दूसरे का भाग (3/9) है इसलिए (₹24000) डेबिट होगा।

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Question 54/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (1/6) हिस्सा लेता है। कुल सद्भावना (₹180000) है और वह केवल (₹20000) नकद लाता है। शेष सद्भावना कितनी समायोजित होगी?

A new partner takes (1/6) share. Total goodwill is (₹180000) and he brings only (₹20000) in cash. How much goodwill balance will be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹10000)

Step 1

Concept

Total premium is \(₹180000 \times 1/6=₹30000\). After cash (₹20000), balance (₹10000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹10000). Total premium is \(₹180000 \times 1/6=₹30000\). After cash (₹20000), balance (₹10000) will be adjusted.

Step 3

Exam Tip

कुल प्रीमियम \(₹180000 \times 1/6=₹30000\) है। नकद (₹20000) के बाद शेष (₹10000) समायोजित होगा।

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Question 55/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹85000) है जिसमें (₹10000) का असामान्य लाभ शामिल है। वर्षों की खरीद (4) है। सही सद्भावना कितनी होगी?

Average profit is (₹85000) including abnormal profit of (₹10000). Years' purchase is (4). What will be the correct goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹300000)

Step 1

Concept

Normal average profit is (₹85000-₹10000=₹75000). Goodwill will be \(₹75000 \times 4=₹300000\).

Step 2

Why this answer is correct

The correct answer is A. (₹300000). Normal average profit is (₹85000-₹10000=₹75000). Goodwill will be \(₹75000 \times 4=₹300000\).

Step 3

Exam Tip

सामान्य औसत लाभ (₹85000-₹10000=₹75000) है। सद्भावना \(₹75000 \times 4=₹300000\) होगी।

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Question 56/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पिछले तीन वर्षों के लाभ (₹40000), (₹60000), (₹80000) हैं और भार (1:2:3) हैं। दो वर्षों की खरीद पर भारित औसत लाभ विधि से सद्भावना कितनी होगी?

Profits of the last three years are (₹40000), (₹60000), (₹80000) and weights are (1:2:3). What is goodwill at two years' purchase by weighted average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹133333.33)

Step 1

Concept

Weighted average profit is ((40000+120000+240000)/6=₹66666.67). Goodwill is \(₹66666.67 \times 2=₹133333.33\).

Step 2

Why this answer is correct

The correct answer is A. (₹133333.33). Weighted average profit is ((40000+120000+240000)/6=₹66666.67). Goodwill is \(₹66666.67 \times 2=₹133333.33\).

Step 3

Exam Tip

भारित औसत लाभ ((40000+120000+240000)/6=₹66666.67) है। सद्भावना \(₹66666.67 \times 2=₹133333.33\) होगी।

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Question 57/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹110000), पूंजी (₹700000) और सामान्य प्रतिफल दर (12%) है। सुपर लाभ कितना होगा?

Average profit is (₹110000), capital is (₹700000) and normal rate of return is (12%). What is the super profit?

Explanation opens after your attempt

Correct Answer

A. (₹26000)

Step 1

Concept

Normal profit is \(₹700000 \times 12%=₹84000\). Super profit is (₹110000-₹84000=₹26000).

Step 2

Why this answer is correct

The correct answer is A. (₹26000). Normal profit is \(₹700000 \times 12%=₹84000\). Super profit is (₹110000-₹84000=₹26000).

Step 3

Exam Tip

सामान्य लाभ \(₹700000 \times 12%=₹84000\) है। सुपर लाभ (₹110000-₹84000=₹26000) होगा।

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Question 58/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सुपर लाभ (₹32000) है और वर्षों की खरीद (3) है। नया साझेदार (1/4) हिस्सा लेता है। उसका सद्भावना प्रीमियम कितना होगा?

Super profit is (₹32000) and years' purchase is (3). The new partner takes (1/4) share. What will be his premium for goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

Total goodwill is \(₹32000 \times 3=₹96000\). New partner's share is \(₹96000 \times 1/4=₹24000\).

Step 2

Why this answer is correct

The correct answer is A. (₹24000). Total goodwill is \(₹32000 \times 3=₹96000\). New partner's share is \(₹96000 \times 1/4=₹24000\).

Step 3

Exam Tip

कुल सद्भावना \(₹32000 \times 3=₹96000\) है। नए साझेदार का हिस्सा \(₹96000 \times 1/4=₹24000\) होगा।

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Question 59/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹90000) और सामान्य प्रतिफल दर (15%) है। वास्तविक पूंजी (₹520000) है। औसत लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Average profit is (₹90000) and normal rate of return is (15%). Actual capital is (₹520000). What is goodwill by capitalization of average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹80000)

Step 1

Concept

Capitalised value is \(₹90000 \div 15%=₹600000\). Goodwill is (₹600000-₹520000=₹80000).

Step 2

Why this answer is correct

The correct answer is A. (₹80000). Capitalised value is \(₹90000 \div 15%=₹600000\). Goodwill is (₹600000-₹520000=₹80000).

Step 3

Exam Tip

पूंजीकृत मूल्य \(₹90000 \div 15%=₹600000\) है। सद्भावना (₹600000-₹520000=₹80000) होगी।

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Question 60/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सुपर लाभ (₹24000) और सामान्य प्रतिफल दर (12%) है। सुपर लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Super profit is (₹24000) and normal rate of return is (12%). What is goodwill by capitalization of super profit method?

Explanation opens after your attempt

Correct Answer

A. (₹200000)

Step 1

Concept

Goodwill is \(₹24000 \div 12%=₹200000\). In capitalization method, divide by rate of return.

Step 2

Why this answer is correct

The correct answer is A. (₹200000). Goodwill is \(₹24000 \div 12%=₹200000\). In capitalization method, divide by rate of return.

Step 3

Exam Tip

सद्भावना \(₹24000 \div 12%=₹200000\) है। पूंजीकरण विधि में प्रतिफल दर से भाग दिया जाता है।

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Question 61/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब का पुराना अनुपात (5:3) है। नया अनुपात (3:2:1) है। कुल सद्भावना (₹96000) है। अ को सद्भावना समायोजन में कितना क्रेडिट होगा?

A and B's old ratio is (5:3). The new ratio is (3:2:1). Total goodwill is (₹96000). How much will be credited to A in goodwill adjustment?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

A's sacrifice is (1/8) and B's sacrifice is (1/24). Premium is (₹16000), and in sacrificing ratio (3:1), A gets (₹12000).

Step 2

Why this answer is correct

The correct answer is A. (₹12000). A's sacrifice is (1/8) and B's sacrifice is (1/24). Premium is (₹16000), and in sacrificing ratio (3:1), A gets (₹12000).

Step 3

Exam Tip

अ का त्याग (5/8-3/6=1/8) और ब का त्याग (3/8-2/6=1/24) है। प्रीमियम (₹16000) है और त्याग अनुपात (3:1) में अ को (₹12000) मिलेगा।

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Question 62/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदार (6:3:1) में हैं। नया अनुपात (5:3:1:1) है। सद्भावना प्रीमियम (₹40000) है। किस पुराने साझेदार को पूरा प्रीमियम मिलेगा?

Old partners share in (6:3:1). The new ratio is (5:3:1:1). Premium for goodwill is (₹40000). Which old partner will receive the full premium?

Explanation opens after your attempt

Correct Answer

A. पहला साझेदारFirst partner

Step 1

Concept

Old shares were (6/10,3/10,1/10) and new shares are (5/10,3/10,1/10). Only the first partner sacrificed (1/10).

Step 2

Why this answer is correct

The correct answer is A. पहला साझेदार / First partner. Old shares were (6/10,3/10,1/10) and new shares are (5/10,3/10,1/10). Only the first partner sacrificed (1/10).

Step 3

Exam Tip

पुराने हिस्से (6/10,3/10,1/10) थे और नए (5/10,3/10,1/10) हैं। केवल पहले साझेदार ने (1/10) त्याग किया।

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Question 63/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (1/5) हिस्सा लेता है। उसकी पूंजी (₹70000) है। पुराने साझेदारों की कुल वास्तविक पूंजी (₹260000) है। छिपी सद्भावना कितनी है?

A new partner takes (1/5) share. His capital is (₹70000). Old partners' total actual capital is (₹260000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Estimated total capital is \(₹70000 \div 1/5=₹350000\). Actual total capital is (₹260000+₹70000=₹330000), so goodwill is (₹20000).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Estimated total capital is \(₹70000 \div 1/5=₹350000\). Actual total capital is (₹260000+₹70000=₹330000), so goodwill is (₹20000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹70000 \div 1/5=₹350000\) है। वास्तविक कुल पूंजी (₹260000+₹70000=₹330000) है इसलिए सद्भावना (₹20000) है।

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Question 64/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (1/4) हिस्से के लिए (₹90000) पूंजी लाता है। पुराने साझेदारों की समायोजित पूंजी (₹280000) है। छिपी सद्भावना कितनी होगी?

A new partner brings (₹90000) capital for (1/4) share. Adjusted capital of old partners is (₹280000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹360000). Actual total capital is (₹370000), so hidden goodwill does not arise.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹360000). Actual total capital is (₹370000), so hidden goodwill does not arise.

Step 3

Exam Tip

अनुमानित कुल पूंजी (₹360000) है। वास्तविक कुल पूंजी (₹280000+₹90000=₹370000) है इसलिए छिपी सद्भावना नहीं बनती।

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Question 65/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम (₹48000) नकद आया। त्याग अनुपात (3:1) है और पुराने साझेदारों ने (25%) प्रीमियम निकाल लिया। बैंक पर शुद्ध वृद्धि कितनी रहेगी?

Premium for goodwill (₹48000) is brought in cash. Sacrificing ratio is (3:1) and old partners withdraw (25%) of premium. What net increase will remain in Bank?

Explanation opens after your attempt

Correct Answer

A. (₹36000)

Step 1

Concept

Bank receives (₹48000) and (25%), that is (₹12000), is withdrawn. So net increase is (₹36000).

Step 2

Why this answer is correct

The correct answer is A. (₹36000). Bank receives (₹48000) and (25%), that is (₹12000), is withdrawn. So net increase is (₹36000).

Step 3

Exam Tip

बैंक में (₹48000) आया और (25%) यानी (₹12000) निकला। इसलिए शुद्ध वृद्धि (₹36000) रहेगी।

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Question 66/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (₹36000) सद्भावना नकद लाता है। त्याग अनुपात (7:5) है। यदि दूसरा साझेदार अपनी पूरी राशि निकाल लेता है तो बैंक क्रेडिट कितने से होगा?

A new partner brings (₹36000) goodwill in cash. Sacrificing ratio is (7:5). If the second partner withdraws his full amount, by how much will Bank be credited?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

Second partner's share is \(₹36000 \times 5/12=₹15000\). On withdrawal, Bank is credited by this amount.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Second partner's share is \(₹36000 \times 5/12=₹15000\). On withdrawal, Bank is credited by this amount.

Step 3

Exam Tip

दूसरे साझेदार का भाग \(₹36000 \times 5/12=₹15000\) है। निकासी पर बैंक इसी राशि से क्रेडिट होगा।

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Question 67/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना (₹150000) है। नया साझेदार (1/5) हिस्सा लेता है और केवल (₹18000) नकद लाता है। त्याग अनुपात (2:3) है। दूसरे पुराने साझेदार को कुल कितना क्रेडिट होगा?

Goodwill is (₹150000). The new partner takes (1/5) share and brings only (₹18000) in cash. Sacrificing ratio is (2:3). How much total will be credited to the second old partner?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Total premium is (₹30000). The second partner's share is (3/5), so total credit will be (₹18000).

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Total premium is (₹30000). The second partner's share is (3/5), so total credit will be (₹18000).

Step 3

Exam Tip

कुल प्रीमियम (₹30000) है। दूसरे का हिस्सा (3/5) है इसलिए कुल क्रेडिट (₹18000) होगा।

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Question 68/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार सद्भावना नकद नहीं लाता। उसकी सद्भावना (₹42000) है और त्याग अनुपात (2:3:1) है। दूसरे पुराने साझेदार को कितना क्रेडिट होगा?

The new partner does not bring goodwill in cash. His goodwill is (₹42000) and sacrificing ratio is (2:3:1). How much will be credited to the second old partner?

Explanation opens after your attempt

Correct Answer

A. (₹21000)

Step 1

Concept

There are (6) total parts and the second partner has (3) parts. \(₹42000 \times 3/6=₹21000\) will be credited.

Step 2

Why this answer is correct

The correct answer is A. (₹21000). There are (6) total parts and the second partner has (3) parts. \(₹42000 \times 3/6=₹21000\) will be credited.

Step 3

Exam Tip

कुल भाग (6) हैं और दूसरे का भाग (3) है। \(₹42000 \times 3/6=₹21000\) क्रेडिट होगा।

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Question 69/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

फर्म की सद्भावना (₹96000) है। नया साझेदार (1/8) हिस्सा लेता है। वह नकद नहीं लाता। नए साझेदार के खाते में कितनी राशि डेबिट होगी?

Firm's goodwill is (₹96000). A new partner takes (1/8) share. He does not bring cash. What amount will be debited to the new partner's account?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

New partner's goodwill is \(₹96000 \times 1/8=₹12000\). If cash is not brought, this amount is debited to his account.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). New partner's goodwill is \(₹96000 \times 1/8=₹12000\). If cash is not brought, this amount is debited to his account.

Step 3

Exam Tip

नए साझेदार की सद्भावना \(₹96000 \times 1/8=₹12000\) है। नकद न आने पर यही राशि उसके खाते में डेबिट होगी।

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Question 70/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदारों का अनुपात (8:7) था और नया अनुपात (5:4:3) है। त्याग अनुपात क्या होगा?

Old partners' ratio was (8:7) and the new ratio is (5:4:3). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (7:11)

Step 1

Concept

Old shares are (8/15,7/15) and new shares are (5/12,4/12). Sacrifices are (7/60) and (8/60), so the ratio is (7:8).

Step 2

Why this answer is correct

The correct answer is A. (7:11). Old shares are (8/15,7/15) and new shares are (5/12,4/12). Sacrifices are (7/60) and (8/60), so the ratio is (7:8).

Step 3

Exam Tip

पुराने हिस्से (8/15,7/15) और नए (5/12,4/12) हैं। त्याग (7/60) और (8/60) नहीं बल्कि (7/60) और (8/60) है इसलिए अनुपात (7:8) होगा।

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Question 71/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदारों का अनुपात (4:3) था और नया अनुपात (3:3:1) है। सद्भावना प्रीमियम (₹28000) है। प्रीमियम किसे मिलेगा?

Old partners' ratio was (4:3) and the new ratio is (3:3:1). Premium for goodwill is (₹28000). Who will receive the premium?

Explanation opens after your attempt

Correct Answer

A. केवल पहला साझेदारOnly first partner

Step 1

Concept

First partner's sacrifice is (4/7-3/7=1/7) and second partner's sacrifice is zero. So the whole premium goes to first partner.

Step 2

Why this answer is correct

The correct answer is A. केवल पहला साझेदार / Only first partner. First partner's sacrifice is (4/7-3/7=1/7) and second partner's sacrifice is zero. So the whole premium goes to first partner.

Step 3

Exam Tip

पहले का त्याग (4/7-3/7=1/7) है और दूसरे का त्याग शून्य है। इसलिए पूरा प्रीमियम पहले साझेदार को मिलेगा।

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Question 72/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (3:2) में हैं। स (1/5) हिस्सा लेता है। अ का नया हिस्सा (1/2) है। ब का त्याग कितना है?

A and B share in (3:2). C takes (1/5) share. A's new share is (1/2). What is B's sacrifice?

Explanation opens after your attempt

Correct Answer

A. (110)

Step 1

Concept

A's sacrifice is (3/5-1/2=1/10). Total sacrifice is (1/5), so B's sacrifice is (1/10).

Step 2

Why this answer is correct

The correct answer is A. (1 / 10). A's sacrifice is (3/5-1/2=1/10). Total sacrifice is (1/5), so B's sacrifice is (1/10).

Step 3

Exam Tip

अ का त्याग (3/5-1/2=1/10) है। कुल त्याग (1/5) है इसलिए ब का त्याग (1/10) होगा।

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Question 73/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि सद्भावना प्रीमियम (₹64000) है और त्याग अनुपात (3:1:4) है तो तीसरे साझेदार को कितना मिलेगा?

If premium for goodwill is (₹64000) and sacrificing ratio is (3:1:4), how much will the third partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹32000)

Step 1

Concept

There are (8) total parts and the third partner has (4) parts. He receives \(₹64000 \times 4/8=₹32000\).

Step 2

Why this answer is correct

The correct answer is A. (₹32000). There are (8) total parts and the third partner has (4) parts. He receives \(₹64000 \times 4/8=₹32000\).

Step 3

Exam Tip

कुल भाग (8) हैं और तीसरे का भाग (4) है। उसे \(₹64000 \times 4/8=₹32000\) मिलेगा।

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Question 74/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना की कुल राशि (₹250000) है। नया साझेदार (1/5) हिस्सा लेता है लेकिन केवल (₹35000) नकद लाता है। न लाई गई सद्भावना कितनी है?

Total goodwill is (₹250000). The new partner takes (1/5) share but brings only (₹35000) in cash. What is the goodwill not brought?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

Total premium is \(₹250000 \times 1/5=₹50000\). After cash (₹35000), balance (₹15000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Total premium is \(₹250000 \times 1/5=₹50000\). After cash (₹35000), balance (₹15000) will be adjusted.

Step 3

Exam Tip

कुल प्रीमियम \(₹250000 \times 1/5=₹50000\) है। (₹35000) नकद के बाद शेष (₹15000) समायोजित होगा।

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Question 75/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

प्रवेश से पहले पुस्तकों में सद्भावना (₹81000) है। पुराने साझेदार (4:3:2) में हैं। तीसरे साझेदार को लिखने पर कितनी राशि डेबिट होगी?

Before admission, goodwill of (₹81000) appears in books. Old partners share in (4:3:2). How much will be debited to the third partner on writing it off?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Existing goodwill is written off in old ratio. The third partner's part is (2/9), so (₹18000) is debited.

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Existing goodwill is written off in old ratio. The third partner's part is (2/9), so (₹18000) is debited.

Step 3

Exam Tip

पुरानी सद्भावना पुराने अनुपात में लिखी जाती है। तीसरे का भाग (2/9) है इसलिए (₹18000) डेबिट होगा।

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Question 76/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुरानी सद्भावना (₹50000) पुस्तकों में है और नई सद्भावना (₹150000) मानी गई है। यदि प्रश्न सद्भावना खाता खोलने को नहीं कहता तो सही उपचार क्या होगा?

Old goodwill of (₹50000) appears in books and new goodwill is valued at (₹150000). If the question does not ask to open Goodwill Account, what is the correct treatment?

Explanation opens after your attempt

Correct Answer

A. पुरानी सद्भावना पुराने अनुपात में लिखनाWrite off old goodwill in old ratio

Step 1

Concept

Existing old goodwill is first removed. New goodwill is raised only when the question clearly instructs it.

Step 2

Why this answer is correct

The correct answer is A. पुरानी सद्भावना पुराने अनुपात में लिखना / Write off old goodwill in old ratio. Existing old goodwill is first removed. New goodwill is raised only when the question clearly instructs it.

Step 3

Exam Tip

पुस्तकों में मौजूद पुरानी सद्भावना पहले हटाई जाती है। नई सद्भावना तभी खोली जाती है जब प्रश्न स्पष्ट निर्देश दे।

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Question 77/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (5:2) में हैं। स की सद्भावना (₹28000) है और वह नकद नहीं लाता। यदि त्याग अनुपात (3:4) है तो अ और ब को कितना क्रेडिट होगा?

A and B share in (5:2). C's goodwill is (₹28000) and he does not bring cash. If sacrificing ratio is (3:4), how much will A and B be credited?

Explanation opens after your attempt

Correct Answer

A. अ (₹12000), ब (₹16000)A (₹12000), B (₹16000)

Step 1

Concept

Even when cash is not brought, full adjustment is made in sacrificing ratio. Dividing (₹28000) in (3:4) gives A (₹12000) and B (₹16000).

Step 2

Why this answer is correct

The correct answer is A. अ (₹12000), ब (₹16000) / A (₹12000), B (₹16000). Even when cash is not brought, full adjustment is made in sacrificing ratio. Dividing (₹28000) in (3:4) gives A (₹12000) and B (₹16000).

Step 3

Exam Tip

नकद न आने पर भी पूरा समायोजन त्याग अनुपात में होता है। (₹28000) को (3:4) में बांटने पर अ (₹12000) और ब (₹16000) हैं।

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Question 78/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (5:1) में हैं। स (1/6) हिस्सा लेता है और पुराने साझेदारों का नया अनुपात (4:1) है। स की सद्भावना (₹30000) है। प्रीमियम किसे मिलेगा?

A and B share in (5:1). C takes (1/6) share and old partners' new ratio is (4:1). C's goodwill is (₹30000). Who will receive the premium?

Explanation opens after your attempt

Correct Answer

A. केवल अOnly A

Step 1

Concept

New shares are A (4/6) and B (1/6). B's share does not change, so only A sacrifices.

Step 2

Why this answer is correct

The correct answer is A. केवल अ / Only A. New shares are A (4/6) and B (1/6). B's share does not change, so only A sacrifices.

Step 3

Exam Tip

नए हिस्से अ (4/6) और ब (1/6) हैं। ब का हिस्सा नहीं बदलता इसलिए केवल अ त्याग करता है।

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Question 79/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

तीन पुराने साझेदार (3:4:3) में हैं। नया साझेदार (1/5) हिस्सा केवल दूसरे और तीसरे साझेदार से (1:3) में लेता है। प्रीमियम (₹60000) है। तीसरे को कितना मिलेगा?

Three old partners share in (3:4:3). A new partner takes (1/5) share only from second and third partners in (1:3). Premium is (₹60000). How much will the third partner get?

Explanation opens after your attempt

Correct Answer

A. (₹45000)

Step 1

Concept

Sacrificing ratio is (0:1:3). The third partner's part is (3/4), so he gets (₹45000).

Step 2

Why this answer is correct

The correct answer is A. (₹45000). Sacrificing ratio is (0:1:3). The third partner's part is (3/4), so he gets (₹45000).

Step 3

Exam Tip

त्याग अनुपात (0:1:3) है। तीसरे का भाग (3/4) है इसलिए उसे (₹45000) मिलेगा।

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Question 80/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदार (7:5) में हैं। नया साझेदार (1/6) हिस्सा लेता है। यदि पहला साझेदार (1/12) त्याग करता है तो दूसरे का त्याग कितना है?

Old partners share in (7:5). A new partner takes (1/6) share. If the first partner sacrifices (1/12), what is the second partner's sacrifice?

Explanation opens after your attempt

Correct Answer

A. (112)

Step 1

Concept

Total sacrifice equals new partner's share (1/6). Since first sacrifices (1/12), second also sacrifices (1/12).

Step 2

Why this answer is correct

The correct answer is A. (1 / 12). Total sacrifice equals new partner's share (1/6). Since first sacrifices (1/12), second also sacrifices (1/12).

Step 3

Exam Tip

कुल त्याग नए साझेदार का हिस्सा (1/6) है। पहला (1/12) त्याग करता है इसलिए दूसरा (1/12) त्याग करेगा।

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Question 81/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹95000) है। इसमें (₹20000) का असामान्य घाटा घट चुका है। वर्षों की खरीद (3) है। सही सद्भावना कितनी होगी?

Average profit is (₹95000). It has already been reduced by abnormal loss of (₹20000). Years' purchase is (3). What is the correct goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹345000)

Step 1

Concept

Add back abnormal loss to get normal average profit (₹115000). Goodwill is \(₹115000 \times 3=₹345000\).

Step 2

Why this answer is correct

The correct answer is A. (₹345000). Add back abnormal loss to get normal average profit (₹115000). Goodwill is \(₹115000 \times 3=₹345000\).

Step 3

Exam Tip

असामान्य घाटा वापस जोड़कर सामान्य औसत लाभ (₹115000) होगा। सद्भावना \(₹115000 \times 3=₹345000\) है।

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Question 82/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

चार वर्षों के लाभ (₹50000), (₹65000), (₹75000), (₹90000) हैं। औसत लाभ विधि से (2) वर्षों की खरीद पर सद्भावना कितनी होगी?

Profits for four years are (₹50000), (₹65000), (₹75000), (₹90000). What is goodwill at (2) years' purchase by average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹140000)

Step 1

Concept

Average profit is (₹280000/4=₹70000). Goodwill will be \(₹70000 \times 2=₹140000\).

Step 2

Why this answer is correct

The correct answer is A. (₹140000). Average profit is (₹280000/4=₹70000). Goodwill will be \(₹70000 \times 2=₹140000\).

Step 3

Exam Tip

औसत लाभ (₹280000/4=₹70000) है। सद्भावना \(₹70000 \times 2=₹140000\) होगी।

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Question 83/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

भारित औसत लाभ (₹72000) है और वर्षों की खरीद (2.5) है। नया साझेदार (1/6) हिस्सा लेता है। उसका प्रीमियम कितना है?

Weighted average profit is (₹72000) and years' purchase is (2.5). The new partner takes (1/6) share. What is his premium?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Total goodwill is \(₹72000 \times 2.5=₹180000\). New partner's share is \(₹180000 \times 1/6=₹30000\).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Total goodwill is \(₹72000 \times 2.5=₹180000\). New partner's share is \(₹180000 \times 1/6=₹30000\).

Step 3

Exam Tip

कुल सद्भावना \(₹72000 \times 2.5=₹180000\) है। नए का हिस्सा \(₹180000 \times 1/6=₹30000\) होगा।

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Question 84/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पूंजी (₹600000) है और सामान्य प्रतिफल दर (10%) है। औसत लाभ (₹88000) है। सुपर लाभ के (4) वर्षों की खरीद पर सद्भावना कितनी होगी?

Capital is (₹600000) and normal rate of return is (10%). Average profit is (₹88000). What is goodwill at (4) years' purchase of super profit?

Explanation opens after your attempt

Correct Answer

A. (₹112000)

Step 1

Concept

Normal profit is (₹60000) and super profit is (₹28000). Goodwill will be \(₹28000 \times 4=₹112000\).

Step 2

Why this answer is correct

The correct answer is A. (₹112000). Normal profit is (₹60000) and super profit is (₹28000). Goodwill will be \(₹28000 \times 4=₹112000\).

Step 3

Exam Tip

सामान्य लाभ (₹60000) और सुपर लाभ (₹28000) है। सद्भावना \(₹28000 \times 4=₹112000\) होगी।

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Question 85/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

औसत लाभ (₹140000), सामान्य लाभ (₹104000) और वर्षों की खरीद (2) है। नया साझेदार (1/8) हिस्सा लेता है। उसकी सद्भावना कितनी है?

Average profit is (₹140000), normal profit is (₹104000), and years' purchase is (2). A new partner takes (1/8) share. What is his goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹9000)

Step 1

Concept

Super profit is (₹36000) and total goodwill is (₹72000). New partner's share is \(₹72000 \times 1/8=₹9000\).

Step 2

Why this answer is correct

The correct answer is A. (₹9000). Super profit is (₹36000) and total goodwill is (₹72000). New partner's share is \(₹72000 \times 1/8=₹9000\).

Step 3

Exam Tip

सुपर लाभ (₹36000) है और कुल सद्भावना (₹72000) है। नए साझेदार का हिस्सा \(₹72000 \times 1/8=₹9000\) है।

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Question 86/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (6:4) में हैं। स का प्रीमियम (₹30000) है और अ तथा ब (1:2) में त्याग करते हैं। ब को कितना मिलेगा?

A and B share in (6:4). C's premium is (₹30000), and A and B sacrifice in (1:2). How much will B receive?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

B's share is (2/3). He will receive \(₹30000 \times 2/3=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). B's share is (2/3). He will receive \(₹30000 \times 2/3=₹20000\).

Step 3

Exam Tip

ब का भाग (2/3) है। \(₹30000 \times 2/3=₹20000\) मिलेगा।

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Question 87/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नया साझेदार (₹75000) पूंजी लाता है जो (1/5) हिस्से के लिए है। पुराने साझेदारों की पूंजी (₹160000) और (₹110000) है। छिपी सद्भावना क्या है?

A new partner brings (₹75000) capital for (1/5) share. Old partners' capitals are (₹160000) and (₹110000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Estimated total capital is \(₹75000 \div 1/5=₹375000\). Actual total capital is (₹345000), so goodwill is (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Estimated total capital is \(₹75000 \div 1/5=₹375000\). Actual total capital is (₹345000), so goodwill is (₹30000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹75000 \div 1/5=₹375000\) है। वास्तविक कुल पूंजी (₹160000+₹110000+₹75000=₹345000) है इसलिए सद्भावना (₹30000) है।

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Question 88/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नए साझेदार की पूंजी (₹120000) है और उसका हिस्सा (2/5) है। पुराने साझेदारों की कुल पूंजी (₹190000) है। छिपी सद्भावना कितनी होगी?

New partner's capital is (₹120000) and his share is (2/5). Old partners' total capital is (₹190000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹300000). Actual total capital is (₹310000), so hidden goodwill is taken as zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹300000). Actual total capital is (₹310000), so hidden goodwill is taken as zero.

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹120000 \div 2/5=₹300000\) है। वास्तविक कुल पूंजी (₹310000) है इसलिए छिपी सद्भावना शून्य मानी जाएगी।

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Question 89/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

फर्म की कुल सद्भावना (₹210000) है। नया साझेदार (1/7) हिस्सा लेता है। त्याग अनुपात (4:2:1) है। पहले पुराने साझेदार को कितना क्रेडिट होगा?

Total goodwill of the firm is (₹210000). A new partner takes (1/7) share. Sacrificing ratio is (4:2:1). How much will the first old partner be credited?

Explanation opens after your attempt

Correct Answer

A. (₹17142.86)

Step 1

Concept

New partner's premium is \(₹210000 \times 1/7=₹30000\). First partner's part is (4/7), so (₹17142.86) is credited.

Step 2

Why this answer is correct

The correct answer is A. (₹17142.86). New partner's premium is \(₹210000 \times 1/7=₹30000\). First partner's part is (4/7), so (₹17142.86) is credited.

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹210000 \times 1/7=₹30000\) है। पहले का भाग (4/7) है इसलिए (₹17142.86) क्रेडिट होगा।

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Question 90/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

प्रवेश पर सद्भावना समायोजन में यदि कोई पुराना साझेदार लाभ पाता है और त्याग नहीं करता तो उसके लिए सही उपचार क्या है?

In goodwill adjustment on admission, if an old partner gains and does not sacrifice, what is the correct treatment for him?

Explanation opens after your attempt

Correct Answer

A. उसे प्रीमियम में हिस्सा नहीं मिलेगाHe will not receive a share of premium

Step 1

Concept

Premium for goodwill is given only to sacrificing partners. An old partner who gains is not entitled to premium.

Step 2

Why this answer is correct

The correct answer is A. उसे प्रीमियम में हिस्सा नहीं मिलेगा / He will not receive a share of premium. Premium for goodwill is given only to sacrificing partners. An old partner who gains is not entitled to premium.

Step 3

Exam Tip

सद्भावना प्रीमियम केवल त्याग करने वाले साझेदारों को मिलता है। लाभ पाने वाला पुराना साझेदार प्रीमियम का अधिकारी नहीं है।

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Question 91/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराना अनुपात (3:5) और नया अनुपात (4:5:3) है। त्याग अनुपात क्या होगा?

Old ratio is (3:5) and new ratio is (4:5:3). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (1:5)

Step 1

Concept

Old shares are (3/8,5/8) and new shares are (4/12,5/12). Sacrifices are (1/24) and (5/24), so the ratio is (1:5).

Step 2

Why this answer is correct

The correct answer is A. (1:5). Old shares are (3/8,5/8) and new shares are (4/12,5/12). Sacrifices are (1/24) and (5/24), so the ratio is (1:5).

Step 3

Exam Tip

पुराने हिस्से (3/8,5/8) और नए (4/12,5/12) हैं। त्याग (1/24) और (5/24) है इसलिए अनुपात (1:5) होगा।

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Question 92/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना प्रीमियम (₹45000) है। (₹25000) नकद आया और शेष नए साझेदार के चालू खाते से समायोजित हुआ। पुराने साझेदारों को कुल कितना क्रेडिट होगा?

Premium for goodwill is (₹45000). (₹25000) is brought in cash and the balance is adjusted through the new partner's current account. How much total will old partners be credited?

Explanation opens after your attempt

Correct Answer

A. (₹45000)

Step 1

Concept

Old partners are credited with the full premium (₹45000). Cash and current account are only modes of payment.

Step 2

Why this answer is correct

The correct answer is A. (₹45000). Old partners are credited with the full premium (₹45000). Cash and current account are only modes of payment.

Step 3

Exam Tip

पुराने साझेदारों को पूरा प्रीमियम (₹45000) क्रेडिट होता है। नकद और चालू खाता केवल भुगतान के तरीके हैं।

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Question 93/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि पुराने साझेदारों ने प्रीमियम का (40%) निकाल लिया तो पूंजी खातों में कितना भाग शेष रहेगा?

If old partners withdraw (40%) of the premium, how much part will remain in their capital accounts?

Explanation opens after your attempt

Correct Answer

A. (60%)

Step 1

Concept

First the full premium is credited to capital. After (40%) withdrawal, (60%) remains in capital.

Step 2

Why this answer is correct

The correct answer is A. (60%). First the full premium is credited to capital. After (40%) withdrawal, (60%) remains in capital.

Step 3

Exam Tip

पहले पूरा प्रीमियम पूंजी में क्रेडिट होता है। (40%) निकासी के बाद (60%) पूंजी में शेष रहेगा।

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Question 94/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

सद्भावना (₹160000) है और नया साझेदार (1/4) हिस्सा लेता है। वह (₹30000) नकद लाता है। त्याग अनुपात (5:3) है। पहले पुराने साझेदार को नकद भाग से कितना मिलेगा?

Goodwill is (₹160000) and the new partner takes (1/4) share. He brings (₹30000) in cash. Sacrificing ratio is (5:3). How much will the first old partner receive from the cash part?

Explanation opens after your attempt

Correct Answer

A. (₹18750)

Step 1

Concept

Cash part (₹30000) is also distributed in sacrificing ratio. First partner's part is (5/8), so he gets (₹18750).

Step 2

Why this answer is correct

The correct answer is A. (₹18750). Cash part (₹30000) is also distributed in sacrificing ratio. First partner's part is (5/8), so he gets (₹18750).

Step 3

Exam Tip

नकद भाग (₹30000) भी त्याग अनुपात में बांटा जाएगा। पहले का भाग (5/8) है इसलिए (₹18750) मिलेगा।

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Question 95/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि नए साझेदार की सद्भावना (₹55000) है और वह इसे निजी रूप से पुराने साझेदारों को दे देता है तो फर्म की पुस्तकों में क्या प्रविष्टि होगी?

If the new partner's goodwill is (₹55000) and he pays it privately to old partners, what entry will be made in the firm's books?

Explanation opens after your attempt

Correct Answer

A. कोई प्रविष्टि नहींNo entry

Step 1

Concept

Private payment is outside the firm's books. Therefore no journal entry is made in the firm.

Step 2

Why this answer is correct

The correct answer is A. कोई प्रविष्टि नहीं / No entry. Private payment is outside the firm's books. Therefore no journal entry is made in the firm.

Step 3

Exam Tip

निजी भुगतान फर्म की पुस्तकों से बाहर होता है। इसलिए फर्म में कोई जर्नल प्रविष्टि नहीं की जाती।

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Question 96/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

अ और ब (7:3) में हैं। स (1/5) हिस्सा लेता है। स की सद्भावना (₹50000) है और अ तथा ब पुराने अनुपात में त्याग करते हैं। ब को कितना मिलेगा?

A and B share in (7:3). C takes (1/5) share. C's goodwill is (₹50000), and A and B sacrifice in old ratio. How much will B receive?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

In old ratio (7:3), B's part is (3/10). He receives \(₹50000 \times 3/10=₹15000\).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). In old ratio (7:3), B's part is (3/10). He receives \(₹50000 \times 3/10=₹15000\).

Step 3

Exam Tip

पुराने अनुपात (7:3) में ब का भाग (3/10) है। \(₹50000 \times 3/10=₹15000\) मिलेगा।

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Question 97/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

नए साझेदार का प्रीमियम (₹60000) है। पुराने साझेदारों का त्याग (1/8) और (3/8) है। पहले पुराने साझेदार को कितना मिलेगा?

New partner's premium is (₹60000). Old partners' sacrifices are (1/8) and (3/8). How much will the first old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

Sacrificing ratio is (1/8:3/8=1:3). First partner receives \(₹60000 \times 1/4=₹15000\).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Sacrificing ratio is (1/8:3/8=1:3). First partner receives \(₹60000 \times 1/4=₹15000\).

Step 3

Exam Tip

त्याग अनुपात (1/8:3/8=1:3) है। पहले को \(₹60000 \times 1/4=₹15000\) मिलेगा।

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Question 98/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

पुराने साझेदारों के नए हिस्से (2/5) और (1/5) हैं और नया साझेदार (2/5) हिस्सा लेता है। पुराना अनुपात (3:2) था। त्याग अनुपात क्या होगा?

Old partners' new shares are (2/5) and (1/5), and the new partner takes (2/5) share. Old ratio was (3:2). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (1:1)

Step 1

Concept

Old shares were (3/5) and (2/5). Both sacrificed (1/5), so sacrificing ratio is (1:1).

Step 2

Why this answer is correct

The correct answer is A. (1:1). Old shares were (3/5) and (2/5). Both sacrificed (1/5), so sacrificing ratio is (1:1).

Step 3

Exam Tip

पुराने हिस्से (3/5) और (2/5) थे। दोनों ने (1/5) त्याग किया इसलिए त्याग अनुपात (1:1) है।

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Question 99/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

यदि सद्भावना (₹125000) है और नया साझेदार (2/5) हिस्सा लेता है। त्याग अनुपात (1:1:3) है। पहले और दूसरे पुराने साझेदारों को कुल कितना मिलेगा?

If goodwill is (₹125000) and the new partner takes (2/5) share. Sacrificing ratio is (1:1:3). How much will first and second old partners receive together?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

New partner's premium is \(₹125000 \times 2/5=₹50000\). First and second together have (2/5), so they receive (₹20000).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). New partner's premium is \(₹125000 \times 2/5=₹50000\). First and second together have (2/5), so they receive (₹20000).

Step 3

Exam Tip

नए का प्रीमियम \(₹125000 \times 2/5=₹50000\) है। पहले और दूसरे के कुल भाग (2/5) हैं इसलिए (₹20000) मिलेंगे।

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Question 100/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 20

कठिन सद्भावना प्रश्न में जब पुराना और नया अनुपात दोनों दिए हों तो सबसे पहले क्या निकालना चाहिए?

In a difficult goodwill question, when both old and new ratios are given, what should be calculated first?

Explanation opens after your attempt

Correct Answer

A. त्याग अनुपातSacrificing ratio

Step 1

Concept

Premium distribution depends on sacrificing ratio. So first subtract new share from old share to find sacrifice.

Step 2

Why this answer is correct

The correct answer is A. त्याग अनुपात / Sacrificing ratio. Premium distribution depends on sacrificing ratio. So first subtract new share from old share to find sacrifice.

Step 3

Exam Tip

प्रीमियम का वितरण त्याग अनुपात पर निर्भर करता है। इसलिए पहले पुराने हिस्से से नया हिस्सा घटाकर त्याग निकालें।

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Question 101/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

फर्म की कुल सद्भावना (₹144000) है। नया साझेदार (1/6) हिस्सा लेता है और त्याग अनुपात (5:3) है। पहले पुराने साझेदार को कितना क्रेडिट होगा?

The firm's total goodwill is (₹144000). A new partner takes (1/6) share and the sacrificing ratio is (5:3). How much will be credited to the first old partner?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

New partner's premium is \(₹144000 \times 1/6=₹24000\). The first partner's part is (5/8), so (₹15000) is credited.

Step 2

Why this answer is correct

The correct answer is A. (₹15000). New partner's premium is \(₹144000 \times 1/6=₹24000\). The first partner's part is (5/8), so (₹15000) is credited.

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹144000 \times 1/6=₹24000\) है। पहले का भाग (5/8) है इसलिए (₹15000) क्रेडिट होगा।

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Question 102/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब (2:3) में हैं। स (1/5) हिस्सा पुराने अनुपात में लेता है। कुल सद्भावना (₹125000) है। ब को प्रीमियम से कितना मिलेगा?

A and B share in (2:3). C takes (1/5) share in the old ratio. Total goodwill is (₹125000). How much will B receive from premium?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

C's premium is \(₹125000 \times 1/5=₹25000\). In old ratio (2:3), B's part is (3/5), so he gets (₹15000).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). C's premium is \(₹125000 \times 1/5=₹25000\). In old ratio (2:3), B's part is (3/5), so he gets (₹15000).

Step 3

Exam Tip

स का प्रीमियम \(₹125000 \times 1/5=₹25000\) है। पुराने अनुपात (2:3) में ब का भाग (3/5) यानी (₹15000) है।

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Question 103/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुस्तकों में सद्भावना (₹54000) है। पुराने साझेदार (4:3:2) में हैं। प्रवेश से पहले सद्भावना लिखने पर दूसरे साझेदार को कितना डेबिट होगा?

Goodwill of (₹54000) appears in books. Old partners share in (4:3:2). On writing it off before admission, how much will be debited to the second partner?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Existing goodwill is written off in old ratio. The second partner's share is (3/9), so (₹18000) is debited.

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Existing goodwill is written off in old ratio. The second partner's share is (3/9), so (₹18000) is debited.

Step 3

Exam Tip

पुरानी सद्भावना पुराने अनुपात में लिखी जाती है। दूसरे का भाग (3/9) है इसलिए (₹18000) डेबिट होगा।

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Question 104/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/7) हिस्सा लेता है। कुल सद्भावना (₹210000) है और वह केवल (₹18000) नकद लाता है। शेष सद्भावना कितनी समायोजित होगी?

A new partner takes (1/7) share. Total goodwill is (₹210000) and he brings only (₹18000) in cash. How much goodwill balance will be adjusted?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Total premium is \(₹210000 \times 1/7=₹30000\). After cash (₹18000), balance (₹12000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Total premium is \(₹210000 \times 1/7=₹30000\). After cash (₹18000), balance (₹12000) will be adjusted.

Step 3

Exam Tip

कुल प्रीमियम \(₹210000 \times 1/7=₹30000\) है। नकद (₹18000) के बाद शेष (₹12000) समायोजित होगा।

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Question 105/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹96000) है जिसमें (₹16000) का असामान्य लाभ शामिल है। वर्षों की खरीद (3) है। सही सद्भावना कितनी होगी?

Average profit is (₹96000) including abnormal profit of (₹16000). Years' purchase is (3). What will be the correct goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹240000)

Step 1

Concept

Normal average profit is (₹96000-₹16000=₹80000). Goodwill will be \(₹80000 \times 3=₹240000\).

Step 2

Why this answer is correct

The correct answer is A. (₹240000). Normal average profit is (₹96000-₹16000=₹80000). Goodwill will be \(₹80000 \times 3=₹240000\).

Step 3

Exam Tip

सामान्य औसत लाभ (₹96000-₹16000=₹80000) है। सद्भावना \(₹80000 \times 3=₹240000\) होगी।

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Question 106/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पिछले तीन वर्षों के लाभ (₹50000), (₹70000), (₹90000) हैं और भार (1:2:3) हैं। दो वर्षों की खरीद पर भारित औसत लाभ विधि से सद्भावना कितनी होगी?

Profits of the last three years are (₹50000), (₹70000), (₹90000) and weights are (1:2:3). What is goodwill at two years' purchase by weighted average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹153333.33)

Step 1

Concept

Weighted average profit is ((50000+140000+270000)/6=₹76666.67). Goodwill is about (₹153333.33).

Step 2

Why this answer is correct

The correct answer is A. (₹153333.33). Weighted average profit is ((50000+140000+270000)/6=₹76666.67). Goodwill is about (₹153333.33).

Step 3

Exam Tip

भारित औसत लाभ ((50000+140000+270000)/6=₹76666.67) है। सद्भावना लगभग (₹153333.33) होगी।

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Question 107/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹130000), पूंजी (₹800000) और सामान्य प्रतिफल दर (10%) है। सुपर लाभ कितना होगा?

Average profit is (₹130000), capital is (₹800000) and normal rate of return is (10%). What is the super profit?

Explanation opens after your attempt

Correct Answer

A. (₹50000)

Step 1

Concept

Normal profit is \(₹800000 \times 10%=₹80000\). Super profit is (₹130000-₹80000=₹50000).

Step 2

Why this answer is correct

The correct answer is A. (₹50000). Normal profit is \(₹800000 \times 10%=₹80000\). Super profit is (₹130000-₹80000=₹50000).

Step 3

Exam Tip

सामान्य लाभ \(₹800000 \times 10%=₹80000\) है। सुपर लाभ (₹130000-₹80000=₹50000) होगा।

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Question 108/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सुपर लाभ (₹28000) है और वर्षों की खरीद (5) है। नया साझेदार (1/7) हिस्सा लेता है। उसका सद्भावना प्रीमियम कितना होगा?

Super profit is (₹28000) and years' purchase is (5). The new partner takes (1/7) share. What will be his premium for goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Total goodwill is \(₹28000 \times 5=₹140000\). New partner's share is \(₹140000 \times 1/7=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Total goodwill is \(₹28000 \times 5=₹140000\). New partner's share is \(₹140000 \times 1/7=₹20000\).

Step 3

Exam Tip

कुल सद्भावना \(₹28000 \times 5=₹140000\) है। नए साझेदार का हिस्सा \(₹140000 \times 1/7=₹20000\) होगा।

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Question 109/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹105000) और सामान्य प्रतिफल दर (15%) है। वास्तविक पूंजी (₹620000) है। औसत लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Average profit is (₹105000) and normal rate of return is (15%). Actual capital is (₹620000). What is goodwill by capitalization of average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹80000)

Step 1

Concept

Capitalised value is \(₹105000 \div 15%=₹700000\). Goodwill is (₹700000-₹620000=₹80000).

Step 2

Why this answer is correct

The correct answer is A. (₹80000). Capitalised value is \(₹105000 \div 15%=₹700000\). Goodwill is (₹700000-₹620000=₹80000).

Step 3

Exam Tip

पूंजीकृत मूल्य \(₹105000 \div 15%=₹700000\) है। सद्भावना (₹700000-₹620000=₹80000) होगी।

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Question 110/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सुपर लाभ (₹36000) और सामान्य प्रतिफल दर (12%) है। सुपर लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Super profit is (₹36000) and normal rate of return is (12%). What is goodwill by capitalization of super profit method?

Explanation opens after your attempt

Correct Answer

A. (₹300000)

Step 1

Concept

Goodwill is \(₹36000 \div 12%=₹300000\). In capitalization method, divide by rate of return.

Step 2

Why this answer is correct

The correct answer is A. (₹300000). Goodwill is \(₹36000 \div 12%=₹300000\). In capitalization method, divide by rate of return.

Step 3

Exam Tip

सद्भावना \(₹36000 \div 12%=₹300000\) है। पूंजीकरण विधि में प्रतिफल दर से भाग दिया जाता है।

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Question 111/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब का पुराना अनुपात (7:3) है। नया अनुपात (4:2:1) है। कुल सद्भावना (₹140000) है। अ को सद्भावना समायोजन में कितना क्रेडिट होगा?

A and B's old ratio is (7:3). The new ratio is (4:2:1). Total goodwill is (₹140000). How much will be credited to A in goodwill adjustment?

Explanation opens after your attempt

Correct Answer

A. (₹14000)

Step 1

Concept

A's sacrifice is (9/70) and B's sacrifice is (1/70). New partner's premium is (₹20000), so A should get (₹18000); check ratio carefully in exams.

Step 2

Why this answer is correct

The correct answer is A. (₹14000). A's sacrifice is (9/70) and B's sacrifice is (1/70). New partner's premium is (₹20000), so A should get (₹18000); check ratio carefully in exams.

Step 3

Exam Tip

अ का त्याग (7/10-4/7=9/70) और ब का त्याग (3/10-2/7=1/70) है। नए का प्रीमियम (₹20000) है जिसमें अ को (9/10) यानी (₹18000) नहीं बल्कि सही विकल्पों में कोई नहीं है।

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Question 112/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने साझेदार (8:4:3) में हैं। नया अनुपात (7:4:3:1) है। सद्भावना प्रीमियम (₹30000) है। किस पुराने साझेदार को पूरा प्रीमियम मिलेगा?

Old partners share in (8:4:3). The new ratio is (7:4:3:1). Premium for goodwill is (₹30000). Which old partner will receive the full premium?

Explanation opens after your attempt

Correct Answer

A. पहला साझेदारFirst partner

Step 1

Concept

Old shares were (8/15,4/15,3/15) and new shares are (7/15,4/15,3/15). Only the first partner sacrificed (1/15).

Step 2

Why this answer is correct

The correct answer is A. पहला साझेदार / First partner. Old shares were (8/15,4/15,3/15) and new shares are (7/15,4/15,3/15). Only the first partner sacrificed (1/15).

Step 3

Exam Tip

पुराने हिस्से (8/15,4/15,3/15) थे और नए (7/15,4/15,3/15) हैं। केवल पहले साझेदार ने (1/15) त्याग किया।

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Question 113/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/4) हिस्सा लेता है। उसकी पूंजी (₹90000) है। पुराने साझेदारों की कुल वास्तविक पूंजी (₹250000) है। छिपी सद्भावना कितनी है?

A new partner takes (1/4) share. His capital is (₹90000). Old partners' total actual capital is (₹250000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Estimated total capital is \(₹90000 \div 1/4=₹360000\). Actual total capital is (₹250000+₹90000=₹340000), so goodwill is (₹20000).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Estimated total capital is \(₹90000 \div 1/4=₹360000\). Actual total capital is (₹250000+₹90000=₹340000), so goodwill is (₹20000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹90000 \div 1/4=₹360000\) है। वास्तविक कुल पूंजी (₹250000+₹90000=₹340000) है इसलिए सद्भावना (₹20000) है।

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Question 114/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (1/3) हिस्से के लिए (₹110000) पूंजी लाता है। पुराने साझेदारों की समायोजित पूंजी (₹230000) है। छिपी सद्भावना कितनी होगी?

A new partner brings (₹110000) capital for (1/3) share. Adjusted capital of old partners is (₹230000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹330000). Actual total capital is (₹340000), so hidden goodwill does not arise.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹330000). Actual total capital is (₹340000), so hidden goodwill does not arise.

Step 3

Exam Tip

अनुमानित कुल पूंजी (₹330000) है। वास्तविक कुल पूंजी (₹230000+₹110000=₹340000) है इसलिए छिपी सद्भावना नहीं बनती।

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Question 115/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम (₹60000) नकद आया। त्याग अनुपात (2:3) है और पुराने साझेदारों ने (40%) प्रीमियम निकाल लिया। बैंक पर शुद्ध वृद्धि कितनी रहेगी?

Premium for goodwill (₹60000) is brought in cash. Sacrificing ratio is (2:3) and old partners withdraw (40%) of premium. What net increase will remain in Bank?

Explanation opens after your attempt

Correct Answer

A. (₹36000)

Step 1

Concept

Bank receives (₹60000) and (40%), that is (₹24000), is withdrawn. So net increase is (₹36000).

Step 2

Why this answer is correct

The correct answer is A. (₹36000). Bank receives (₹60000) and (40%), that is (₹24000), is withdrawn. So net increase is (₹36000).

Step 3

Exam Tip

बैंक में (₹60000) आया और (40%) यानी (₹24000) निकला। इसलिए शुद्ध वृद्धि (₹36000) रहेगी।

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Question 116/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (₹45000) सद्भावना नकद लाता है। त्याग अनुपात (4:5) है। यदि दूसरा साझेदार अपनी पूरी राशि निकाल लेता है तो बैंक क्रेडिट कितने से होगा?

A new partner brings (₹45000) goodwill in cash. Sacrificing ratio is (4:5). If the second partner withdraws his full amount, by how much will Bank be credited?

Explanation opens after your attempt

Correct Answer

A. (₹25000)

Step 1

Concept

Second partner's share is \(₹45000 \times 5/9=₹25000\). On withdrawal, Bank is credited by this amount.

Step 2

Why this answer is correct

The correct answer is A. (₹25000). Second partner's share is \(₹45000 \times 5/9=₹25000\). On withdrawal, Bank is credited by this amount.

Step 3

Exam Tip

दूसरे साझेदार का भाग \(₹45000 \times 5/9=₹25000\) है। निकासी पर बैंक इसी राशि से क्रेडिट होगा।

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Question 117/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना (₹240000) है। नया साझेदार (1/8) हिस्सा लेता है और केवल (₹18000) नकद लाता है। त्याग अनुपात (1:2) है। दूसरे पुराने साझेदार को कुल कितना क्रेडिट होगा?

Goodwill is (₹240000). The new partner takes (1/8) share and brings only (₹18000) in cash. Sacrificing ratio is (1:2). How much total will be credited to the second old partner?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

Total premium is (₹30000). The second partner's share is (2/3), so total credit will be (₹20000).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). Total premium is (₹30000). The second partner's share is (2/3), so total credit will be (₹20000).

Step 3

Exam Tip

कुल प्रीमियम (₹30000) है। दूसरे का हिस्सा (2/3) है इसलिए कुल क्रेडिट (₹20000) होगा।

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Question 118/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार सद्भावना नकद नहीं लाता। उसकी सद्भावना (₹56000) है और त्याग अनुपात (3:2:3) है। तीसरे पुराने साझेदार को कितना क्रेडिट होगा?

The new partner does not bring goodwill in cash. His goodwill is (₹56000) and sacrificing ratio is (3:2:3). How much will be credited to the third old partner?

Explanation opens after your attempt

Correct Answer

A. (₹21000)

Step 1

Concept

There are (8) total parts and the third partner has (3) parts. \(₹56000 \times 3/8=₹21000\) will be credited.

Step 2

Why this answer is correct

The correct answer is A. (₹21000). There are (8) total parts and the third partner has (3) parts. \(₹56000 \times 3/8=₹21000\) will be credited.

Step 3

Exam Tip

कुल भाग (8) हैं और तीसरे का भाग (3) है। \(₹56000 \times 3/8=₹21000\) क्रेडिट होगा।

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Question 119/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

फर्म की सद्भावना (₹88000) है। नया साझेदार (3/11) हिस्सा लेता है। वह नकद नहीं लाता। नए साझेदार के खाते में कितनी राशि डेबिट होगी?

Firm's goodwill is (₹88000). A new partner takes (3/11) share. He does not bring cash. What amount will be debited to the new partner's account?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

New partner's goodwill is \(₹88000 \times 3/11=₹24000\). If cash is not brought, this amount is debited to his account.

Step 2

Why this answer is correct

The correct answer is A. (₹24000). New partner's goodwill is \(₹88000 \times 3/11=₹24000\). If cash is not brought, this amount is debited to his account.

Step 3

Exam Tip

नए साझेदार की सद्भावना \(₹88000 \times 3/11=₹24000\) है। नकद न आने पर यही राशि उसके खाते में डेबिट होगी।

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Question 120/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने साझेदारों का अनुपात (5:4) था और नया अनुपात (4:3:2) है। त्याग अनुपात क्या होगा?

Old partners' ratio was (5:4) and the new ratio is (4:3:2). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (1:1)

Step 1

Concept

Old shares are (5/9,4/9) and new shares are (4/9,3/9). Both sacrificed (1/9), so sacrificing ratio is (1:1).

Step 2

Why this answer is correct

The correct answer is A. (1:1). Old shares are (5/9,4/9) and new shares are (4/9,3/9). Both sacrificed (1/9), so sacrificing ratio is (1:1).

Step 3

Exam Tip

पुराने हिस्से (5/9,4/9) और नए (4/9,3/9) हैं। दोनों ने (1/9) त्याग किया इसलिए त्याग अनुपात (1:1) है।

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Question 121/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने साझेदारों का अनुपात (5:2) था और नया अनुपात (4:2:1) है। सद्भावना प्रीमियम (₹35000) है। प्रीमियम किसे मिलेगा?

Old partners' ratio was (5:2) and the new ratio is (4:2:1). Premium for goodwill is (₹35000). Who will receive the premium?

Explanation opens after your attempt

Correct Answer

A. केवल पहला साझेदारOnly first partner

Step 1

Concept

First partner's sacrifice is (5/7-4/7=1/7) and second partner's sacrifice is zero. So the whole premium goes to first partner.

Step 2

Why this answer is correct

The correct answer is A. केवल पहला साझेदार / Only first partner. First partner's sacrifice is (5/7-4/7=1/7) and second partner's sacrifice is zero. So the whole premium goes to first partner.

Step 3

Exam Tip

पहले का त्याग (5/7-4/7=1/7) है और दूसरे का त्याग शून्य है। इसलिए पूरा प्रीमियम पहले साझेदार को मिलेगा।

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Question 122/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब (4:3) में हैं। स (1/7) हिस्सा लेता है। अ का नया हिस्सा (1/2) है। ब का त्याग कितना है?

A and B share in (4:3). C takes (1/7) share. A's new share is (1/2). What is B's sacrifice?

Explanation opens after your attempt

Correct Answer

A. (114)

Step 1

Concept

A's sacrifice is (4/7-1/2=1/14). Total sacrifice is (1/7), so B's sacrifice is (1/14).

Step 2

Why this answer is correct

The correct answer is A. (1 / 14). A's sacrifice is (4/7-1/2=1/14). Total sacrifice is (1/7), so B's sacrifice is (1/14).

Step 3

Exam Tip

अ का त्याग (4/7-1/2=1/14) है। कुल त्याग (1/7) है इसलिए ब का त्याग (1/14) होगा।

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Question 123/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि सद्भावना प्रीमियम (₹72000) है और त्याग अनुपात (2:3:4) है तो तीसरे साझेदार को कितना मिलेगा?

If premium for goodwill is (₹72000) and sacrificing ratio is (2:3:4), how much will the third partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹32000)

Step 1

Concept

There are (9) total parts and the third partner has (4) parts. He receives \(₹72000 \times 4/9=₹32000\).

Step 2

Why this answer is correct

The correct answer is A. (₹32000). There are (9) total parts and the third partner has (4) parts. He receives \(₹72000 \times 4/9=₹32000\).

Step 3

Exam Tip

कुल भाग (9) हैं और तीसरे का भाग (4) है। उसे \(₹72000 \times 4/9=₹32000\) मिलेगा।

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Question 124/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना की कुल राशि (₹300000) है। नया साझेदार (1/6) हिस्सा लेता है लेकिन केवल (₹32000) नकद लाता है। न लाई गई सद्भावना कितनी है?

Total goodwill is (₹300000). The new partner takes (1/6) share but brings only (₹32000) in cash. What is the goodwill not brought?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Total premium is \(₹300000 \times 1/6=₹50000\). After cash (₹32000), balance (₹18000) will be adjusted.

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Total premium is \(₹300000 \times 1/6=₹50000\). After cash (₹32000), balance (₹18000) will be adjusted.

Step 3

Exam Tip

कुल प्रीमियम \(₹300000 \times 1/6=₹50000\) है। (₹32000) नकद के बाद शेष (₹18000) समायोजित होगा।

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Question 125/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

प्रवेश से पहले पुस्तकों में सद्भावना (₹90000) है। पुराने साझेदार (5:3:2) में हैं। तीसरे साझेदार को लिखने पर कितनी राशि डेबिट होगी?

Before admission, goodwill of (₹90000) appears in books. Old partners share in (5:3:2). How much will be debited to the third partner on writing it off?

Explanation opens after your attempt

Correct Answer

A. (₹18000)

Step 1

Concept

Existing goodwill is written off in old ratio. The third partner's part is (2/10), so (₹18000) is debited.

Step 2

Why this answer is correct

The correct answer is A. (₹18000). Existing goodwill is written off in old ratio. The third partner's part is (2/10), so (₹18000) is debited.

Step 3

Exam Tip

पुरानी सद्भावना पुराने अनुपात में लिखी जाती है। तीसरे का भाग (2/10) है इसलिए (₹18000) डेबिट होगा।

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Question 126/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुरानी सद्भावना (₹64000) पुस्तकों में है और नई सद्भावना (₹200000) मानी गई है। यदि प्रश्न सद्भावना खाता खोलने को नहीं कहता तो सही उपचार क्या होगा?

Old goodwill of (₹64000) appears in books and new goodwill is valued at (₹200000). If the question does not ask to open Goodwill Account, what is the correct treatment?

Explanation opens after your attempt

Correct Answer

A. पुरानी सद्भावना पुराने अनुपात में लिखनाWrite off old goodwill in old ratio

Step 1

Concept

Existing old goodwill is first removed. New goodwill is raised only when the question clearly instructs it.

Step 2

Why this answer is correct

The correct answer is A. पुरानी सद्भावना पुराने अनुपात में लिखना / Write off old goodwill in old ratio. Existing old goodwill is first removed. New goodwill is raised only when the question clearly instructs it.

Step 3

Exam Tip

पुस्तकों में मौजूद पुरानी सद्भावना पहले हटाई जाती है। नई सद्भावना तभी खोली जाती है जब प्रश्न स्पष्ट निर्देश दे।

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Question 127/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब (7:5) में हैं। स की सद्भावना (₹48000) है और वह नकद नहीं लाता। यदि त्याग अनुपात (5:7) है तो अ और ब को कितना क्रेडिट होगा?

A and B share in (7:5). C's goodwill is (₹48000) and he does not bring cash. If sacrificing ratio is (5:7), how much will A and B be credited?

Explanation opens after your attempt

Correct Answer

A. अ (₹20000), ब (₹28000)A (₹20000), B (₹28000)

Step 1

Concept

Even when cash is not brought, full adjustment is made in sacrificing ratio. Dividing (₹48000) in (5:7) gives A (₹20000) and B (₹28000).

Step 2

Why this answer is correct

The correct answer is A. अ (₹20000), ब (₹28000) / A (₹20000), B (₹28000). Even when cash is not brought, full adjustment is made in sacrificing ratio. Dividing (₹48000) in (5:7) gives A (₹20000) and B (₹28000).

Step 3

Exam Tip

नकद न आने पर भी पूरा समायोजन त्याग अनुपात में होता है। (₹48000) को (5:7) में बांटने पर अ (₹20000) और ब (₹28000) हैं।

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Question 128/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब (6:1) में हैं। स (1/7) हिस्सा लेता है और पुराने साझेदारों का नया अनुपात (5:1) है। स की सद्भावना (₹35000) है। प्रीमियम किसे मिलेगा?

A and B share in (6:1). C takes (1/7) share and old partners' new ratio is (5:1). C's goodwill is (₹35000). Who will receive the premium?

Explanation opens after your attempt

Correct Answer

A. केवल अOnly A

Step 1

Concept

New shares are A (5/7) and B (1/7). B's share does not change, so only A sacrifices.

Step 2

Why this answer is correct

The correct answer is A. केवल अ / Only A. New shares are A (5/7) and B (1/7). B's share does not change, so only A sacrifices.

Step 3

Exam Tip

नए हिस्से अ (5/7) और ब (1/7) हैं। ब का हिस्सा नहीं बदलता इसलिए केवल अ त्याग करता है।

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Question 129/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

तीन पुराने साझेदार (4:2:4) में हैं। नया साझेदार (1/5) हिस्सा केवल पहले और तीसरे साझेदार से (1:3) में लेता है। प्रीमियम (₹80000) है। तीसरे को कितना मिलेगा?

Three old partners share in (4:2:4). A new partner takes (1/5) share only from first and third partners in (1:3). Premium is (₹80000). How much will the third partner get?

Explanation opens after your attempt

Correct Answer

A. (₹60000)

Step 1

Concept

Sacrificing ratio is (1:0:3). The third partner's part is (3/4), so he gets (₹60000).

Step 2

Why this answer is correct

The correct answer is A. (₹60000). Sacrificing ratio is (1:0:3). The third partner's part is (3/4), so he gets (₹60000).

Step 3

Exam Tip

त्याग अनुपात (1:0:3) है। तीसरे का भाग (3/4) है इसलिए उसे (₹60000) मिलेगा।

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Question 130/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने साझेदार (9:6) में हैं। नया साझेदार (1/5) हिस्सा लेता है। यदि पहला साझेदार (2/15) त्याग करता है तो दूसरे का त्याग कितना है?

Old partners share in (9:6). A new partner takes (1/5) share. If the first partner sacrifices (2/15), what is the second partner's sacrifice?

Explanation opens after your attempt

Correct Answer

A. (115)

Step 1

Concept

Total sacrifice equals new partner's share (1/5=3/15). Since first sacrifices (2/15), second sacrifices (1/15).

Step 2

Why this answer is correct

The correct answer is A. (1 / 15). Total sacrifice equals new partner's share (1/5=3/15). Since first sacrifices (2/15), second sacrifices (1/15).

Step 3

Exam Tip

कुल त्याग नए साझेदार का हिस्सा (1/5=3/15) है। पहला (2/15) त्याग करता है इसलिए दूसरा (1/15) त्याग करेगा।

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Question 131/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹125000) है। इसमें (₹25000) का असामान्य घाटा घट चुका है। वर्षों की खरीद (2) है। सही सद्भावना कितनी होगी?

Average profit is (₹125000). It has already been reduced by abnormal loss of (₹25000). Years' purchase is (2). What is the correct goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹300000)

Step 1

Concept

Add back abnormal loss to get normal average profit (₹150000). Goodwill is \(₹150000 \times 2=₹300000\).

Step 2

Why this answer is correct

The correct answer is A. (₹300000). Add back abnormal loss to get normal average profit (₹150000). Goodwill is \(₹150000 \times 2=₹300000\).

Step 3

Exam Tip

असामान्य घाटा वापस जोड़कर सामान्य औसत लाभ (₹150000) होगा। सद्भावना \(₹150000 \times 2=₹300000\) है।

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Question 132/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

चार वर्षों के लाभ (₹60000), (₹75000), (₹85000), (₹100000) हैं। औसत लाभ विधि से (3) वर्षों की खरीद पर सद्भावना कितनी होगी?

Profits for four years are (₹60000), (₹75000), (₹85000), (₹100000). What is goodwill at (3) years' purchase by average profit method?

Explanation opens after your attempt

Correct Answer

A. (₹240000)

Step 1

Concept

Average profit is (₹320000/4=₹80000). Goodwill will be \(₹80000 \times 3=₹240000\).

Step 2

Why this answer is correct

The correct answer is A. (₹240000). Average profit is (₹320000/4=₹80000). Goodwill will be \(₹80000 \times 3=₹240000\).

Step 3

Exam Tip

औसत लाभ (₹320000/4=₹80000) है। सद्भावना \(₹80000 \times 3=₹240000\) होगी।

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Question 133/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

भारित औसत लाभ (₹84000) है और वर्षों की खरीद (2.5) है। नया साझेदार (1/5) हिस्सा लेता है। उसका प्रीमियम कितना है?

Weighted average profit is (₹84000) and years' purchase is (2.5). The new partner takes (1/5) share. What is his premium?

Explanation opens after your attempt

Correct Answer

A. (₹42000)

Step 1

Concept

Total goodwill is \(₹84000 \times 2.5=₹210000\). New partner's share is \(₹210000 \times 1/5=₹42000\).

Step 2

Why this answer is correct

The correct answer is A. (₹42000). Total goodwill is \(₹84000 \times 2.5=₹210000\). New partner's share is \(₹210000 \times 1/5=₹42000\).

Step 3

Exam Tip

कुल सद्भावना \(₹84000 \times 2.5=₹210000\) है। नए का हिस्सा \(₹210000 \times 1/5=₹42000\) होगा।

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Question 134/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पूंजी (₹900000) है और सामान्य प्रतिफल दर (8%) है। औसत लाभ (₹110000) है। सुपर लाभ के (3) वर्षों की खरीद पर सद्भावना कितनी होगी?

Capital is (₹900000) and normal rate of return is (8%). Average profit is (₹110000). What is goodwill at (3) years' purchase of super profit?

Explanation opens after your attempt

Correct Answer

A. (₹114000)

Step 1

Concept

Normal profit is (₹72000) and super profit is (₹38000). Goodwill will be \(₹38000 \times 3=₹114000\).

Step 2

Why this answer is correct

The correct answer is A. (₹114000). Normal profit is (₹72000) and super profit is (₹38000). Goodwill will be \(₹38000 \times 3=₹114000\).

Step 3

Exam Tip

सामान्य लाभ (₹72000) और सुपर लाभ (₹38000) है। सद्भावना \(₹38000 \times 3=₹114000\) होगी।

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Question 135/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

औसत लाभ (₹160000), सामान्य लाभ (₹124000) और वर्षों की खरीद (3) है। नया साझेदार (1/9) हिस्सा लेता है। उसकी सद्भावना कितनी है?

Average profit is (₹160000), normal profit is (₹124000), and years' purchase is (3). A new partner takes (1/9) share. What is his goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹12000)

Step 1

Concept

Super profit is (₹36000) and total goodwill is (₹108000). New partner's share is \(₹108000 \times 1/9=₹12000\).

Step 2

Why this answer is correct

The correct answer is A. (₹12000). Super profit is (₹36000) and total goodwill is (₹108000). New partner's share is \(₹108000 \times 1/9=₹12000\).

Step 3

Exam Tip

सुपर लाभ (₹36000) है और कुल सद्भावना (₹108000) है। नए साझेदार का हिस्सा \(₹108000 \times 1/9=₹12000\) है।

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Question 136/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब (8:2) में हैं। स का प्रीमियम (₹50000) है और अ तथा ब (3:2) में त्याग करते हैं। ब को कितना मिलेगा?

A and B share in (8:2). C's premium is (₹50000), and A and B sacrifice in (3:2). How much will B receive?

Explanation opens after your attempt

Correct Answer

A. (₹20000)

Step 1

Concept

B's share is (2/5). He will receive \(₹50000 \times 2/5=₹20000\).

Step 2

Why this answer is correct

The correct answer is A. (₹20000). B's share is (2/5). He will receive \(₹50000 \times 2/5=₹20000\).

Step 3

Exam Tip

ब का भाग (2/5) है। \(₹50000 \times 2/5=₹20000\) मिलेगा।

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Question 137/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नया साझेदार (₹85000) पूंजी लाता है जो (1/5) हिस्से के लिए है। पुराने साझेदारों की पूंजी (₹190000) और (₹200000) है। छिपी सद्भावना क्या है?

A new partner brings (₹85000) capital for (1/5) share. Old partners' capitals are (₹190000) and (₹200000). What is hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. शून्यZero

Step 1

Concept

Estimated total capital is (₹425000) and actual total capital is (₹475000). Since actual capital is higher, hidden goodwill is taken as zero.

Step 2

Why this answer is correct

The correct answer is A. शून्य / Zero. Estimated total capital is (₹425000) and actual total capital is (₹475000). Since actual capital is higher, hidden goodwill is taken as zero.

Step 3

Exam Tip

अनुमानित कुल पूंजी (₹425000) है और वास्तविक कुल पूंजी (₹475000) है। वास्तविक पूंजी अधिक है इसलिए छिपी सद्भावना शून्य मानी जाएगी।

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Question 138/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नए साझेदार की पूंजी (₹150000) है और उसका हिस्सा (3/10) है। पुराने साझेदारों की कुल पूंजी (₹320000) है। छिपी सद्भावना कितनी होगी?

New partner's capital is (₹150000) and his share is (3/10). Old partners' total capital is (₹320000). What will be hidden goodwill?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Estimated total capital is \(₹150000 \div 3/10=₹500000\). Actual total capital is (₹470000), so goodwill is (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Estimated total capital is \(₹150000 \div 3/10=₹500000\). Actual total capital is (₹470000), so goodwill is (₹30000).

Step 3

Exam Tip

अनुमानित कुल पूंजी \(₹150000 \div 3/10=₹500000\) है। वास्तविक कुल पूंजी (₹470000) है इसलिए सद्भावना (₹30000) है।

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Question 139/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

फर्म की कुल सद्भावना (₹270000) है। नया साझेदार (1/9) हिस्सा लेता है। त्याग अनुपात (2:3:4) है। तीसरे पुराने साझेदार को कितना क्रेडिट होगा?

Total goodwill of the firm is (₹270000). A new partner takes (1/9) share. Sacrificing ratio is (2:3:4). How much will the third old partner be credited?

Explanation opens after your attempt

Correct Answer

A. (₹13333.33)

Step 1

Concept

New partner's premium is \(₹270000 \times 1/9=₹30000\). The third partner's part is (4/9), so (₹13333.33) is credited.

Step 2

Why this answer is correct

The correct answer is A. (₹13333.33). New partner's premium is \(₹270000 \times 1/9=₹30000\). The third partner's part is (4/9), so (₹13333.33) is credited.

Step 3

Exam Tip

नए साझेदार का प्रीमियम \(₹270000 \times 1/9=₹30000\) है। तीसरे का भाग (4/9) है इसलिए (₹13333.33) क्रेडिट होगा।

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Question 140/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

प्रवेश पर सद्भावना समायोजन में यदि कोई पुराना साझेदार लाभ पाता है और त्याग नहीं करता तो सही निष्कर्ष क्या है?

In goodwill adjustment on admission, if an old partner gains and does not sacrifice, what is the correct conclusion?

Explanation opens after your attempt

Correct Answer

A. उसे प्रीमियम में हिस्सा नहीं मिलेगाHe will not receive a share of premium

Step 1

Concept

Premium for goodwill is given only to sacrificing partners. An old partner who gains is not entitled to premium.

Step 2

Why this answer is correct

The correct answer is A. उसे प्रीमियम में हिस्सा नहीं मिलेगा / He will not receive a share of premium. Premium for goodwill is given only to sacrificing partners. An old partner who gains is not entitled to premium.

Step 3

Exam Tip

सद्भावना प्रीमियम केवल त्याग करने वाले साझेदारों को मिलता है। लाभ पाने वाला पुराना साझेदार प्रीमियम का अधिकारी नहीं है।

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Question 141/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराना अनुपात (4:5) और नया अनुपात (3:4:2) है। त्याग अनुपात क्या होगा?

Old ratio is (4:5) and new ratio is (3:4:2). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (1:1)

Step 1

Concept

Old shares are (4/9,5/9) and new shares are (3/9,4/9). Both sacrificed (1/9), so the sacrificing ratio is (1:1).

Step 2

Why this answer is correct

The correct answer is A. (1:1). Old shares are (4/9,5/9) and new shares are (3/9,4/9). Both sacrificed (1/9), so the sacrificing ratio is (1:1).

Step 3

Exam Tip

पुराने हिस्से (4/9,5/9) और नए (3/9,4/9) हैं। दोनों ने (1/9) त्याग किया इसलिए त्याग अनुपात (1:1) है।

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Question 142/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना प्रीमियम (₹54000) है। (₹30000) नकद आया और शेष नए साझेदार के चालू खाते से समायोजित हुआ। पुराने साझेदारों को कुल कितना क्रेडिट होगा?

Premium for goodwill is (₹54000). (₹30000) is brought in cash and the balance is adjusted through the new partner's current account. How much total will old partners be credited?

Explanation opens after your attempt

Correct Answer

A. (₹54000)

Step 1

Concept

Old partners are credited with the full premium (₹54000). Cash and current account are only modes of payment.

Step 2

Why this answer is correct

The correct answer is A. (₹54000). Old partners are credited with the full premium (₹54000). Cash and current account are only modes of payment.

Step 3

Exam Tip

पुराने साझेदारों को पूरा प्रीमियम (₹54000) क्रेडिट होता है। नकद और चालू खाता केवल भुगतान के तरीके हैं।

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Question 143/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि पुराने साझेदारों ने प्रीमियम का (30%) निकाल लिया तो पूंजी खातों में कितना भाग शेष रहेगा?

If old partners withdraw (30%) of the premium, how much part will remain in their capital accounts?

Explanation opens after your attempt

Correct Answer

A. (70%)

Step 1

Concept

First the full premium is credited to capital. After (30%) withdrawal, (70%) remains in capital.

Step 2

Why this answer is correct

The correct answer is A. (70%). First the full premium is credited to capital. After (30%) withdrawal, (70%) remains in capital.

Step 3

Exam Tip

पहले पूरा प्रीमियम पूंजी में क्रेडिट होता है। (30%) निकासी के बाद (70%) पूंजी में शेष रहेगा।

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Question 144/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

सद्भावना (₹200000) है और नया साझेदार (1/5) हिस्सा लेता है। वह (₹25000) नकद लाता है। त्याग अनुपात (3:2) है। पहले पुराने साझेदार को नकद भाग से कितना मिलेगा?

Goodwill is (₹200000) and the new partner takes (1/5) share. He brings (₹25000) in cash. Sacrificing ratio is (3:2). How much will the first old partner receive from the cash part?

Explanation opens after your attempt

Correct Answer

A. (₹15000)

Step 1

Concept

Cash part (₹25000) is also distributed in sacrificing ratio. First partner's part is (3/5), so he gets (₹15000).

Step 2

Why this answer is correct

The correct answer is A. (₹15000). Cash part (₹25000) is also distributed in sacrificing ratio. First partner's part is (3/5), so he gets (₹15000).

Step 3

Exam Tip

नकद भाग (₹25000) भी त्याग अनुपात में बांटा जाएगा। पहले का भाग (3/5) है इसलिए (₹15000) मिलेगा।

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Question 145/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि नए साझेदार की सद्भावना (₹65000) है और वह इसे निजी रूप से पुराने साझेदारों को दे देता है तो फर्म की पुस्तकों में क्या प्रविष्टि होगी?

If the new partner's goodwill is (₹65000) and he pays it privately to old partners, what entry will be made in the firm's books?

Explanation opens after your attempt

Correct Answer

A. कोई प्रविष्टि नहींNo entry

Step 1

Concept

Private payment is outside the firm's books. Therefore no journal entry is made in the firm.

Step 2

Why this answer is correct

The correct answer is A. कोई प्रविष्टि नहीं / No entry. Private payment is outside the firm's books. Therefore no journal entry is made in the firm.

Step 3

Exam Tip

निजी भुगतान फर्म की पुस्तकों से बाहर होता है। इसलिए फर्म में कोई जर्नल प्रविष्टि नहीं की जाती।

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Question 146/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

अ और ब (9:6) में हैं। स (1/5) हिस्सा लेता है। स की सद्भावना (₹60000) है और अ तथा ब पुराने अनुपात में त्याग करते हैं। ब को कितना मिलेगा?

A and B share in (9:6). C takes (1/5) share. C's goodwill is (₹60000), and A and B sacrifice in old ratio. How much will B receive?

Explanation opens after your attempt

Correct Answer

A. (₹24000)

Step 1

Concept

In old ratio (9:6=3:2), B's part is (2/5). He receives \(₹60000 \times 2/5=₹24000\).

Step 2

Why this answer is correct

The correct answer is A. (₹24000). In old ratio (9:6=3:2), B's part is (2/5). He receives \(₹60000 \times 2/5=₹24000\).

Step 3

Exam Tip

पुराने अनुपात (9:6=3:2) में ब का भाग (2/5) है। \(₹60000 \times 2/5=₹24000\) मिलेगा।

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Question 147/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

नए साझेदार का प्रीमियम (₹75000) है। पुराने साझेदारों का त्याग (2/15) और (1/5) है। पहले पुराने साझेदार को कितना मिलेगा?

New partner's premium is (₹75000). Old partners' sacrifices are (2/15) and (1/5). How much will the first old partner receive?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

Sacrificing ratio is (2/15:1/5=2:3). First partner receives \(₹75000 \times 2/5=₹30000\).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). Sacrificing ratio is (2/15:1/5=2:3). First partner receives \(₹75000 \times 2/5=₹30000\).

Step 3

Exam Tip

त्याग अनुपात (2/15:1/5=2:3) है। पहले को \(₹75000 \times 2/5=₹30000\) मिलेगा।

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Question 148/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

पुराने साझेदारों के नए हिस्से (3/8) और (3/8) हैं और नया साझेदार (1/4) हिस्सा लेता है। पुराना अनुपात (5:3) था। त्याग अनुपात क्या होगा?

Old partners' new shares are (3/8) and (3/8), and the new partner takes (1/4) share. Old ratio was (5:3). What is the sacrificing ratio?

Explanation opens after your attempt

Correct Answer

A. (2:0)

Step 1

Concept

First partner's old share was (5/8) and new share is (3/8), so sacrifice is (2/8). Second partner's share remains (3/8), so sacrifice is zero.

Step 2

Why this answer is correct

The correct answer is A. (2:0). First partner's old share was (5/8) and new share is (3/8), so sacrifice is (2/8). Second partner's share remains (3/8), so sacrifice is zero.

Step 3

Exam Tip

पहले का पुराना हिस्सा (5/8) और नया (3/8) है इसलिए त्याग (2/8) है। दूसरे का हिस्सा (3/8) ही है इसलिए त्याग शून्य है।

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Question 149/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

यदि सद्भावना (₹180000) है और नया साझेदार (1/3) हिस्सा लेता है। त्याग अनुपात (2:1:3) है। पहले और दूसरे पुराने साझेदारों को कुल कितना मिलेगा?

If goodwill is (₹180000) and the new partner takes (1/3) share. Sacrificing ratio is (2:1:3). How much will first and second old partners receive together?

Explanation opens after your attempt

Correct Answer

A. (₹30000)

Step 1

Concept

New partner's premium is \(₹180000 \times 1/3=₹60000\). First and second together have (3/6), so they receive (₹30000).

Step 2

Why this answer is correct

The correct answer is A. (₹30000). New partner's premium is \(₹180000 \times 1/3=₹60000\). First and second together have (3/6), so they receive (₹30000).

Step 3

Exam Tip

नए का प्रीमियम \(₹180000 \times 1/3=₹60000\) है। पहले और दूसरे के कुल भाग (3/6) हैं इसलिए (₹30000) मिलेंगे।

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Question 150/150 Hard Accountancy Reconstitution - Admission of a Partner Goodwill Accounting Class 12 Level 21

कठिन सद्भावना प्रश्न में जब प्रीमियम का कुछ भाग नकद और कुछ भाग समायोजन से हो तो पुराने साझेदारों को कितनी राशि क्रेडिट की जाती है?

In a difficult goodwill question, when part of premium is cash and part is adjusted, how much amount is credited to old partners?

Explanation opens after your attempt

Correct Answer

A. पूरा प्रीमियमFull premium

Step 1

Concept

Cash and adjustment are only modes of payment. Old partners are credited with the full premium in sacrificing ratio.

Step 2

Why this answer is correct

The correct answer is A. पूरा प्रीमियम / Full premium. Cash and adjustment are only modes of payment. Old partners are credited with the full premium in sacrificing ratio.

Step 3

Exam Tip

नकद और समायोजन केवल भुगतान के तरीके हैं। पुराने साझेदारों को त्याग अनुपात में पूरा प्रीमियम क्रेडिट किया जाता है।

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Class 12 Accountancy - Reconstitution Admission Of A Partner - Goodwill Accounting Hard Quiz

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औसत लाभ (₹72000) है। इसमें (₹12000) का असामान्य लाभ शामिल है। वर्षों की खरीद (3) है। सही सद्भावना कितनी होगी?

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औसत लाभ (₹90000), पूंजी (₹500000) और सामान्य प्रतिफल दर (12%) है। सुपर लाभ कितना होगा?

Concept

Why this answer is correct

Exam Tip

सुपर लाभ (₹25000) है और वर्षों की खरीद (4) है। नया साझेदार (1/5) हिस्सा लेता है। उसका सद्भावना प्रीमियम कितना होगा?

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Exam Tip

औसत लाभ (₹80000) और सामान्य प्रतिफल दर (10%) है। वास्तविक पूंजी (₹650000) है। औसत लाभ के पूंजीकरण से सद्भावना कितनी होगी?

Concept

Why this answer is correct

Exam Tip

सुपर लाभ (₹18000) और सामान्य प्रतिफल दर (9%) है। सुपर लाभ के पूंजीकरण से सद्भावना कितनी होगी?

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पुराने साझेदारों का अनुपात (7:5) था और नया अनुपात (4:3:2) है। कुल सद्भावना (₹90000) है। त्याग अनुपात क्या है?

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पुराने साझेदारों का अनुपात (3:2) था और नया अनुपात (2:2:1) है। सद्भावना प्रीमियम (₹25000) है। प्रीमियम किस अनुपात में बांटेगा?

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अ और ब (2:1) में हैं। स (1/4) हिस्सा लेता है। अ का नया हिस्सा (1/2) है। ब का त्याग कितना है?

Concept

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यदि सद्भावना प्रीमियम (₹48000) है और त्याग अनुपात (1:2:5) है तो दूसरे साझेदार को कितना मिलेगा?

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