A. सेवानिवृत्त साझेदार को भविष्य के लाभ में उसके हिस्से का मुआवजा देना/To compensate the retiring partner for his share in future profits
Step 1
Concept
The retiring partner will not share future profits so he is compensated through goodwill. In exams remember goodwill as compensation for future profit share.
Step 2
Why this answer is correct
The correct answer is A. सेवानिवृत्त साझेदार को भविष्य के लाभ में उसके हिस्से का मुआवजा देना / To compensate the retiring partner for his share in future profits. The retiring partner will not share future profits so he is compensated through goodwill. In exams remember goodwill as compensation for future profit share.
Step 3
Exam Tip
सेवानिवृत्त साझेदार भविष्य के लाभ में हिस्सा नहीं लेगा इसलिए उसे सद्भावना का मुआवजा मिलता है। परीक्षा में सद्भावना को भविष्य के लाभ से जोड़कर याद रखें।
The continuing partners get the benefit of goodwill so they compensate the retiring partner. In exams focus on gaining partners.
Step 2
Why this answer is correct
The correct answer is A. लाभ पाने वाले साझेदार / Gaining partners. The continuing partners get the benefit of goodwill so they compensate the retiring partner. In exams focus on gaining partners.
Step 3
Exam Tip
सद्भावना का लाभ जारी रहने वाले साझेदारों को मिलता है इसलिए वे मुआवजा देते हैं। परीक्षा में gaining partners को मुख्य पक्ष मानें।
A. जब वे सेवानिवृत्त साझेदार को सद्भावना का मुआवजा देते हैं/When they compensate the retiring partner for goodwill
Step 1
Concept
Gaining partners receive the benefit of goodwill so their capital accounts are debited. In exams link the debit side with those who gain.
Step 2
Why this answer is correct
The correct answer is A. जब वे सेवानिवृत्त साझेदार को सद्भावना का मुआवजा देते हैं / When they compensate the retiring partner for goodwill. Gaining partners receive the benefit of goodwill so their capital accounts are debited. In exams link the debit side with those who gain.
Step 3
Exam Tip
गैनिंग पार्टनर्स को सद्भावना का लाभ मिलता है इसलिए उनके पूंजी खाते डेबिट होते हैं। परीक्षा में डेबिट पक्ष को लाभ लेने वालों से जोड़ें।
A. क्योंकि उसे सद्भावना का मुआवजा मिलना है/Because he has to receive goodwill compensation
Step 1
Concept
The retiring partner is entitled to his share of goodwill. In exams connect the receiver with credit.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि उसे सद्भावना का मुआवजा मिलना है / Because he has to receive goodwill compensation. The retiring partner is entitled to his share of goodwill. In exams connect the receiver with credit.
Step 3
Exam Tip
सेवानिवृत्त साझेदार अपने हिस्से की सद्भावना पाने का अधिकारी होता है। परीक्षा में receiver को credit से जोड़ें।
After C retires A and B will earn future profits so they bear the burden. In exams look at the continuing partners.
Step 2
Why this answer is correct
The correct answer is A. ए और बी / A and B. After C retires A and B will earn future profits so they bear the burden. In exams look at the continuing partners.
Step 3
Exam Tip
सी के जाने पर ए और बी भविष्य के लाभ पाएंगे इसलिए वे भार उठाते हैं। परीक्षा में continuing partners को देखें।
A. मृत साझेदार के पूंजी खाते में/Deceased partner capital account
Step 1
Concept
The deceased partner entitlement is added to his capital account. In exams apply the retirement rule in death cases too.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के पूंजी खाते में / Deceased partner capital account. The deceased partner entitlement is added to his capital account. In exams apply the retirement rule in death cases too.
Step 3
Exam Tip
मृत साझेदार का अधिकार उसके पूंजी खाते में जोड़ा जाता है। परीक्षा में death case में भी retiring partner जैसा नियम लगाएं।
A. सद्भावना का मूल्यांकन और उचित समायोजन किया जाता है/Goodwill is valued and properly adjusted
Step 1
Concept
Goodwill is a right so it is valued and adjusted properly. In exams check goodwill settlement even if the deed is silent.
Step 2
Why this answer is correct
The correct answer is A. सद्भावना का मूल्यांकन और उचित समायोजन किया जाता है / Goodwill is valued and properly adjusted. Goodwill is a right so it is valued and adjusted properly. In exams check goodwill settlement even if the deed is silent.
Step 3
Exam Tip
सद्भावना एक अधिकार है इसलिए इसका उचित मूल्यांकन और समायोजन होता है। परीक्षा में deed silent होने पर भी goodwill settlement देखें।
A. ए और बी पूंजी खाते डेबिट टू सी पूंजी खाता/A and B Capital Accounts Dr To C Capital Account
Step 1
Concept
Gaining partners are debited and the retiring partner is credited. In exams note the direction of the entry.
Step 2
Why this answer is correct
The correct answer is A. ए और बी पूंजी खाते डेबिट टू सी पूंजी खाता / A and B Capital Accounts Dr To C Capital Account. Gaining partners are debited and the retiring partner is credited. In exams note the direction of the entry.
Step 3
Exam Tip
लाभ पाने वाले साझेदार डेबिट होते हैं और सेवानिवृत्त साझेदार क्रेडिट होता है। परीक्षा में entry direction ध्यान रखें।
A. पुराने लाभ अनुपात में/In old profit sharing ratio
Step 1
Concept
Old goodwill relates to all old partners so old ratio applies. In exams remember old goodwill with old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभ अनुपात में / In old profit sharing ratio. Old goodwill relates to all old partners so old ratio applies. In exams remember old goodwill with old ratio.
Step 3
Exam Tip
पुरानी सद्भावना पुराने सभी साझेदारों से संबंधित होती है इसलिए old ratio लागू होता है। परीक्षा में old goodwill और old ratio को साथ याद रखें।
A. पुराने लाभ अनुपात से/By old profit sharing ratio
Step 1
Concept
The retiring partner entitlement is based on his old profit share. In exams use old ratio for retiring share.
Step 2
Why this answer is correct
The correct answer is A. पुराने लाभ अनुपात से / By old profit sharing ratio. The retiring partner entitlement is based on his old profit share. In exams use old ratio for retiring share.
Step 3
Exam Tip
सेवानिवृत्त साझेदार का अधिकार उसके पुराने लाभ हिस्से पर आधारित होता है। परीक्षा में retiring share के लिए old ratio लगाएं।
A. मृत साझेदार की देय राशि बढ़ाएगा/It will increase the amount payable to the deceased partner
Step 1
Concept
Goodwill claim is added to the deceased partner capital. In exams add goodwill claim to the payable amount.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार की देय राशि बढ़ाएगा / It will increase the amount payable to the deceased partner. Goodwill claim is added to the deceased partner capital. In exams add goodwill claim to the payable amount.
Step 3
Exam Tip
सद्भावना दावा मृत साझेदार की पूंजी में जोड़ा जाता है। परीक्षा में goodwill claim को payable amount में add करें।
A. जब साझेदारी समझौता स्पष्ट रूप से ऐसा मना करे/When the partnership deed clearly disallows it
Step 1
Concept
If the deed clearly disallows it then the deed is followed. In exams read the deed conditions first.
Step 2
Why this answer is correct
The correct answer is A. जब साझेदारी समझौता स्पष्ट रूप से ऐसा मना करे / When the partnership deed clearly disallows it. If the deed clearly disallows it then the deed is followed. In exams read the deed conditions first.
Step 3
Exam Tip
यदि समझौते में स्पष्ट निषेध है तो उसका पालन किया जाता है। परीक्षा में deed की शर्तों को पहले पढ़ें।
Goodwill claim is credited so capital increases. In exams connect credit effect with increase.
Step 2
Why this answer is correct
The correct answer is A. पूंजी बढ़ेगी / Capital will increase. Goodwill claim is credited so capital increases. In exams connect credit effect with increase.
Step 3
Exam Tip
सद्भावना claim credit किया जाता है इसलिए पूंजी बढ़ती है। परीक्षा में credit effect को increase से जोड़ें।
A. मृत्यु की तिथि पर उसके हिस्से का अधिकार निकालते समय/While calculating his entitlement on the date of death
Step 1
Concept
The deceased partner final claim is calculated up to the date of death and may include goodwill. In exams note the date of death settlement.
Step 2
Why this answer is correct
The correct answer is A. मृत्यु की तिथि पर उसके हिस्से का अधिकार निकालते समय / While calculating his entitlement on the date of death. The deceased partner final claim is calculated up to the date of death and may include goodwill. In exams note the date of death settlement.
Step 3
Exam Tip
मृत साझेदार का अंतिम दावा मृत्यु तिथि तक निकाला जाता है और उसमें सद्भावना शामिल हो सकती है। परीक्षा में date of death settlement ध्यान रखें।
A. क्योंकि उसने फर्म की प्रतिष्ठा बनाने में योगदान दिया था/Because he contributed to building the firm reputation
Step 1
Concept
Goodwill is firm reputation and old partners helped build it. In exams take contribution to reputation as the base.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि उसने फर्म की प्रतिष्ठा बनाने में योगदान दिया था / Because he contributed to building the firm reputation. Goodwill is firm reputation and old partners helped build it. In exams take contribution to reputation as the base.
Step 3
Exam Tip
सद्भावना फर्म की प्रतिष्ठा है और पुराने साझेदारों ने इसे बनाया होता है। परीक्षा में contribution to reputation को आधार मानें।
A. जारी साझेदारों का पुराना अनुपात/Old ratio of continuing partners
Step 1
Concept
When continuing partners continue in their old ratio their gain is also taken in that ratio. In exams check the old ratio of continuing partners.
Step 2
Why this answer is correct
The correct answer is A. जारी साझेदारों का पुराना अनुपात / Old ratio of continuing partners. When continuing partners continue in their old ratio their gain is also taken in that ratio. In exams check the old ratio of continuing partners.
Step 3
Exam Tip
जब जारी साझेदार अपने पुराने अनुपात में ही आगे बढ़ते हैं तो gain भी उसी अनुपात में माना जाता है। परीक्षा में continuing partners का old ratio देखें।
When the new share decreases the partner does not gain but sacrifices. In exams if new share minus old share is negative treat it as sacrifice.
Step 2
Why this answer is correct
The correct answer is A. त्याग करने वाला साझेदार / Sacrificing partner. When the new share decreases the partner does not gain but sacrifices. In exams if new share minus old share is negative treat it as sacrifice.
Step 3
Exam Tip
नया हिस्सा कम होने पर साझेदार लाभ नहीं पाता बल्कि त्याग करता है। परीक्षा में new share minus old share ऋणात्मक हो तो sacrifice समझें।
