Class 12 Accountancy - Reconstitution Retirement Or Death Of A Partner - Deceased Partner’s Share Medium Quiz

Accountancy Reconstitution Retirement Or Death Of A Partner Deceased Partner’s Share Medium Class 12 Level 32

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Question 1/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार की सद्भावना राशि निकालते समय कौन सा अनुपात पहले देखा जाता है?

Which ratio is first considered to calculate the retiring partner goodwill amount?

Explanation opens after your attempt
Correct Answer

A. पुराना लाभ अनुपातOld profit sharing ratio

Step 1

Concept

The retiring partner entitlement is based on his old profit share. New ratio is relevant only for continuing partners.

Step 2

Why this answer is correct

The correct answer is A. पुराना लाभ अनुपात / Old profit sharing ratio. The retiring partner entitlement is based on his old profit share. New ratio is relevant only for continuing partners.

Step 3

Exam Tip

अवकाशग्रहण साझेदार का अधिकार उसके पुराने लाभ हिस्से पर आधारित होता है। नया अनुपात केवल शेष साझेदारों के लिए होता है।

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Question 2/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 7:2:1 में लाभ बांटते हैं। स अवकाशग्रहण करता है और सद्भावना ₹70000 है। स का हिस्सा कितना होगा?

A B and C share profits in 7:2:1. C retires and goodwill is ₹70000. What is C share?

Explanation opens after your attempt
Correct Answer

A. ₹7000

Step 1

Concept

C share is \( \frac{1}{10} \). Therefore \( \frac{1}{10} \) of ₹70000 is ₹7000.

Step 2

Why this answer is correct

The correct answer is A. ₹7000. C share is \( \frac{1}{10} \). Therefore \( \frac{1}{10} \) of ₹70000 is ₹7000.

Step 3

Exam Tip

स का हिस्सा \( \frac{1}{10} \) है। इसलिए ₹70000 का \( \frac{1}{10} \) ₹7000 होगा।

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Question 3/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स का अनुपात 3:5:2 है। ब अवकाशग्रहण करता है और सद्भावना ₹90000 है। ब को कितनी सद्भावना मिलेगी?

A B and C share in 3:5:2. B retires and goodwill is ₹90000. How much goodwill will B receive?

Explanation opens after your attempt
Correct Answer

C. ₹45000

Step 1

Concept

B share is \( \frac{5}{10} \). Therefore his goodwill share is ₹45000.

Step 2

Why this answer is correct

The correct answer is C. ₹45000. B share is \( \frac{5}{10} \). Therefore his goodwill share is ₹45000.

Step 3

Exam Tip

ब का हिस्सा \( \frac{5}{10} \) है। इसलिए सद्भावना का हिस्सा ₹45000 होगा।

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Question 4/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 4:1:5 में लाभ बांटते हैं। अ की मृत्यु होती है और सद्भावना ₹100000 है। अ के उत्तराधिकारी को कितना मिलेगा?

A B and C share profits in 4:1:5. A dies and goodwill is ₹100000. How much will A executor receive?

Explanation opens after your attempt
Correct Answer

C. ₹40000

Step 1

Concept

A share is \( \frac{4}{10} \). Therefore his executor will receive ₹40000 for goodwill.

Step 2

Why this answer is correct

The correct answer is C. ₹40000. A share is \( \frac{4}{10} \). Therefore his executor will receive ₹40000 for goodwill.

Step 3

Exam Tip

अ का हिस्सा \( \frac{4}{10} \) है। इसलिए उसके उत्तराधिकारी को सद्भावना के लिए ₹40000 मिलेंगे।

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Question 5/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

साझेदारों का अनुपात 2:5:3 है। स अवकाशग्रहण करता है और उसका सद्भावना हिस्सा ₹24000 है। कुल सद्भावना कितनी है?

Partners share in 2:5:3. C retires and his goodwill share is ₹24000. What is total goodwill?

Explanation opens after your attempt
Correct Answer

B. ₹80000

Step 1

Concept

C share is \( \frac{3}{10} \). Total goodwill is \(24000 \times \frac{10}{3}=80000\).

Step 2

Why this answer is correct

The correct answer is B. ₹80000. C share is \( \frac{3}{10} \). Total goodwill is \(24000 \times \frac{10}{3}=80000\).

Step 3

Exam Tip

स का हिस्सा \( \frac{3}{10} \) है। कुल सद्भावना \(24000 \times \frac{10}{3}=80000\) होगी।

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Question 6/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 1:2:2 में लाभ बांटते हैं। अ अवकाशग्रहण करता है और सद्भावना ₹75000 है। अ का सद्भावना हिस्सा क्या होगा?

A B and C share profits in 1:2:2. A retires and goodwill is ₹75000. What is A goodwill share?

Explanation opens after your attempt
Correct Answer

B. ₹15000

Step 1

Concept

A share is \( \frac{1}{5} \). Therefore \( \frac{1}{5} \) of ₹75000 is ₹15000.

Step 2

Why this answer is correct

The correct answer is B. ₹15000. A share is \( \frac{1}{5} \). Therefore \( \frac{1}{5} \) of ₹75000 is ₹15000.

Step 3

Exam Tip

अ का हिस्सा \( \frac{1}{5} \) है। इसलिए ₹75000 का \( \frac{1}{5} \) ₹15000 होगा।

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Question 7/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

पुराना अनुपात 3:4:3 है। ब अवकाशग्रहण करता है और अ स नया अनुपात बराबर रखते हैं। लाभ प्राप्ति अनुपात क्या होगा?

Old ratio is 3:4:3. B retires and A C share equally. What is the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 1:1

Step 1

Concept

Both A and C shares rise from \( \frac{3}{10} \) to \( \frac{5}{10} \). Their gain is equal so the ratio is 1:1.

Step 2

Why this answer is correct

The correct answer is A. 1:1. Both A and C shares rise from \( \frac{3}{10} \) to \( \frac{5}{10} \). Their gain is equal so the ratio is 1:1.

Step 3

Exam Tip

अ और स दोनों का हिस्सा \( \frac{3}{10} \) से \( \frac{5}{10} \) हो जाता है। दोनों का लाभ बराबर है इसलिए अनुपात 1:1 है।

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Question 8/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 2:3:5 में लाभ बांटते हैं। स अवकाशग्रहण करता है और अ ब नया अनुपात 1:1 रखते हैं। लाभ प्राप्ति अनुपात क्या होगा?

A B and C share profits in 2:3:5. C retires and A B new ratio is 1:1. What is the gaining ratio?

Explanation opens after your attempt
Correct Answer

A. 3:2

Step 1

Concept

A gain is \( \frac{5}{10}-\frac{2}{10}=\frac{3}{10} \) and B gain is \( \frac{5}{10}-\frac{3}{10}=\frac{2}{10} \). So the gaining ratio is 3:2.

Step 2

Why this answer is correct

The correct answer is A. 3:2. A gain is \( \frac{5}{10}-\frac{2}{10}=\frac{3}{10} \) and B gain is \( \frac{5}{10}-\frac{3}{10}=\frac{2}{10} \). So the gaining ratio is 3:2.

Step 3

Exam Tip

अ का लाभ \( \frac{5}{10}-\frac{2}{10}=\frac{3}{10} \) और ब का लाभ \( \frac{5}{10}-\frac{3}{10}=\frac{2}{10} \) है। इसलिए लाभ प्राप्ति अनुपात 3:2 है।

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Question 9/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

सद्भावना ₹96000 है और अवकाशग्रहण साझेदार का हिस्सा \( \frac{1}{6} \) है। लाभ प्राप्ति अनुपात 3:1 है। पहले साझेदार पर भार कितना होगा?

Goodwill is ₹96000 and the retiring partner share is \( \frac{1}{6} \). Gaining ratio is 3:1. What is the burden on the first partner?

Explanation opens after your attempt
Correct Answer

A. ₹12000

Step 1

Concept

The retiring partner share is ₹16000. In 3:1 the first partner burden is \(16000 \times \frac{3}{4}=12000\).

Step 2

Why this answer is correct

The correct answer is A. ₹12000. The retiring partner share is ₹16000. In 3:1 the first partner burden is \(16000 \times \frac{3}{4}=12000\).

Step 3

Exam Tip

अवकाशग्रहण साझेदार का हिस्सा ₹16000 है। 3:1 में पहले साझेदार का भार \(16000 \times \frac{3}{4}=12000\) होगा।

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Question 10/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

सद्भावना ₹84000 है और अवकाशग्रहण साझेदार का हिस्सा \( \frac{2}{7} \) है। लाभ प्राप्ति अनुपात 5:3 है। दूसरे साझेदार पर भार कितना होगा?

Goodwill is ₹84000 and the retiring partner share is \( \frac{2}{7} \). Gaining ratio is 5:3. What is the burden on the second partner?

Explanation opens after your attempt
Correct Answer

A. ₹9000

Step 1

Concept

The retiring partner share is ₹24000. In 5:3 the second partner burden is \(24000 \times \frac{3}{8}=9000\).

Step 2

Why this answer is correct

The correct answer is A. ₹9000. The retiring partner share is ₹24000. In 5:3 the second partner burden is \(24000 \times \frac{3}{8}=9000\).

Step 3

Exam Tip

अवकाशग्रहण साझेदार का हिस्सा ₹24000 है। 5:3 में दूसरे साझेदार का भार \(24000 \times \frac{3}{8}=9000\) होगा।

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Question 11/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 6:2:2 में लाभ बांटते हैं। ब अवकाशग्रहण करता है और सद्भावना ₹150000 है। ब का सद्भावना हिस्सा कितना होगा?

A B and C share profits in 6:2:2. B retires and goodwill is ₹150000. What is B goodwill share?

Explanation opens after your attempt
Correct Answer

B. ₹30000

Step 1

Concept

B share is \( \frac{2}{10} \). Therefore \( \frac{2}{10} \) of ₹150000 is ₹30000.

Step 2

Why this answer is correct

The correct answer is B. ₹30000. B share is \( \frac{2}{10} \). Therefore \( \frac{2}{10} \) of ₹150000 is ₹30000.

Step 3

Exam Tip

ब का हिस्सा \( \frac{2}{10} \) है। इसलिए ₹150000 का \( \frac{2}{10} \) ₹30000 होगा।

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Question 12/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 3:1:6 में लाभ बांटते हैं। स अवकाशग्रहण करता है और सद्भावना ₹50000 है। स का हिस्सा कितना होगा?

A B and C share profits in 3:1:6. C retires and goodwill is ₹50000. What is C share?

Explanation opens after your attempt
Correct Answer

C. ₹30000

Step 1

Concept

C share is \( \frac{6}{10} \). Therefore his share in goodwill is ₹30000.

Step 2

Why this answer is correct

The correct answer is C. ₹30000. C share is \( \frac{6}{10} \). Therefore his share in goodwill is ₹30000.

Step 3

Exam Tip

स का हिस्सा \( \frac{6}{10} \) है। इसलिए सद्भावना में उसका हिस्सा ₹30000 होगा।

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Question 13/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 4:4:2 में लाभ बांटते हैं। अ की मृत्यु होती है और सद्भावना ₹125000 है। अ के उत्तराधिकारी को कितना मिलेगा?

A B and C share profits in 4:4:2. A dies and goodwill is ₹125000. How much will A executor receive?

Explanation opens after your attempt
Correct Answer

C. ₹50000

Step 1

Concept

A share is \( \frac{4}{10} \). Therefore his executor will receive ₹50000.

Step 2

Why this answer is correct

The correct answer is C. ₹50000. A share is \( \frac{4}{10} \). Therefore his executor will receive ₹50000.

Step 3

Exam Tip

अ का हिस्सा \( \frac{4}{10} \) है। इसलिए उसके उत्तराधिकारी को ₹50000 मिलेंगे।

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Question 14/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

सद्भावना समायोजन में यदि एक शेष साझेदार का हिस्सा घटता है तो उसका लेखा अर्थ क्या है?

If one continuing partner share decreases in goodwill adjustment what is its accounting meaning?

Explanation opens after your attempt
Correct Answer

A. वह त्याग कर रहा हैHe is sacrificing

Step 1

Concept

Decrease in share shows sacrifice. In such a case the actual gaining partner bears the goodwill burden.

Step 2

Why this answer is correct

The correct answer is A. वह त्याग कर रहा है / He is sacrificing. Decrease in share shows sacrifice. In such a case the actual gaining partner bears the goodwill burden.

Step 3

Exam Tip

हिस्सा घटना त्याग को दिखाता है। ऐसी स्थिति में वास्तविक लाभ प्राप्त करने वाला साझेदार सद्भावना भार उठाता है।

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Question 15/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

पुरानी सद्भावना लिखते समय किस साझेदार को शामिल किया जाता है?

Which partners are included while writing off old goodwill?

Explanation opens after your attempt
Correct Answer

A. सभी पुराने साझेदारAll old partners

Step 1

Concept

Old goodwill was an asset of the old firm so it is written off among all old partners. It should be divided in old ratio.

Step 2

Why this answer is correct

The correct answer is A. सभी पुराने साझेदार / All old partners. Old goodwill was an asset of the old firm so it is written off among all old partners. It should be divided in old ratio.

Step 3

Exam Tip

पुरानी सद्भावना पुराने फर्म की संपत्ति थी इसलिए सभी पुराने साझेदारों में लिखी जाती है। इसे पुराने अनुपात से बांटना चाहिए।

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Question 16/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

सामान्य लाभ ₹60000 और वास्तविक लाभ ₹78000 है। सद्भावना 3 वर्ष की खरीद पर है। अवकाशग्रहण साझेदार का हिस्सा \( \frac{1}{6} \) है। उसका हिस्सा कितना होगा?

Normal profit is ₹60000 and actual profit is ₹78000. Goodwill is at 3 years purchase. The retiring partner share is \( \frac{1}{6} \). What is his share?

Explanation opens after your attempt
Correct Answer

B. ₹9000

Step 1

Concept

Super profit is ₹18000 and goodwill is ₹54000. The retiring partner \( \frac{1}{6} \) share is ₹9000.

Step 2

Why this answer is correct

The correct answer is B. ₹9000. Super profit is ₹18000 and goodwill is ₹54000. The retiring partner \( \frac{1}{6} \) share is ₹9000.

Step 3

Exam Tip

सुपर लाभ ₹18000 और सद्भावना ₹54000 है। अवकाशग्रहण साझेदार का \( \frac{1}{6} \) हिस्सा ₹9000 होगा।

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Question 17/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार को उसकी समायोजित पूंजी ₹90000 के बदले ₹110000 दिए जाते हैं। उसका हिस्सा \( \frac{1}{5} \) है। छिपी कुल सद्भावना कितनी है?

A retiring partner is paid ₹110000 against his adjusted capital of ₹90000. His share is \( \frac{1}{5} \). What is total hidden goodwill?

Explanation opens after your attempt
Correct Answer

C. ₹100000

Step 1

Concept

Excess payment is ₹20000 which equals his \( \frac{1}{5} \) share. Total hidden goodwill is ₹100000.

Step 2

Why this answer is correct

The correct answer is C. ₹100000. Excess payment is ₹20000 which equals his \( \frac{1}{5} \) share. Total hidden goodwill is ₹100000.

Step 3

Exam Tip

अधिक भुगतान ₹20000 है जो उसके \( \frac{1}{5} \) हिस्से के बराबर है। कुल छिपी सद्भावना ₹100000 होगी।

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Question 18/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार की समायोजित पूंजी ₹125000 है और अंतिम देय राशि ₹155000 है। उसका हिस्सा \( \frac{3}{10} \) है। छिपी सद्भावना कितनी होगी?

The retiring partner adjusted capital is ₹125000 and final amount due is ₹155000. His share is \( \frac{3}{10} \). What is hidden goodwill?

Explanation opens after your attempt
Correct Answer

D. ₹100000

Step 1

Concept

Excess amount due is ₹30000. This is \( \frac{3}{10} \) share so total hidden goodwill is \(30000 \times \frac{10}{3}=100000\).

Step 2

Why this answer is correct

The correct answer is D. ₹100000. Excess amount due is ₹30000. This is \( \frac{3}{10} \) share so total hidden goodwill is \(30000 \times \frac{10}{3}=100000\).

Step 3

Exam Tip

अधिक देय राशि ₹30000 है। यह \( \frac{3}{10} \) हिस्सा है इसलिए कुल छिपी सद्भावना \(30000 \times \frac{10}{3}=100000\) है।

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Question 19/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि अवकाशग्रहण साझेदार को समायोजित पूंजी से कम भुगतान किया जाता है तो छिपी सद्भावना के बारे में क्या संकेत मिलता है?

If the retiring partner is paid less than adjusted capital what does it indicate about hidden goodwill?

Explanation opens after your attempt
Correct Answer

A. छिपी सद्भावना सामान्यतः नहीं मानी जाएगीHidden goodwill will generally not be assumed

Step 1

Concept

Hidden goodwill is assumed when amount due exceeds adjusted capital. If payment is less this conclusion is generally not drawn.

Step 2

Why this answer is correct

The correct answer is A. छिपी सद्भावना सामान्यतः नहीं मानी जाएगी / Hidden goodwill will generally not be assumed. Hidden goodwill is assumed when amount due exceeds adjusted capital. If payment is less this conclusion is generally not drawn.

Step 3

Exam Tip

छिपी सद्भावना तब मानी जाती है जब देय राशि समायोजित पूंजी से अधिक हो। कम भुगतान होने पर सामान्यतः ऐसा निष्कर्ष नहीं निकलता।

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Question 20/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स का अनुपात 1:4:5 है। ब अवकाशग्रहण करता है और सद्भावना ₹80000 है। ब का हिस्सा क्या होगा?

A B and C share in 1:4:5. B retires and goodwill is ₹80000. What is B share?

Explanation opens after your attempt
Correct Answer

C. ₹32000

Step 1

Concept

B share is \( \frac{4}{10} \). Therefore \( \frac{4}{10} \) of ₹80000 is ₹32000.

Step 2

Why this answer is correct

The correct answer is C. ₹32000. B share is \( \frac{4}{10} \). Therefore \( \frac{4}{10} \) of ₹80000 is ₹32000.

Step 3

Exam Tip

ब का हिस्सा \( \frac{4}{10} \) है। इसलिए ₹80000 का \( \frac{4}{10} \) ₹32000 होगा।

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Question 21/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अ ब और स 3:2:5 में लाभ बांटते हैं। अ की मृत्यु होती है और सद्भावना ₹60000 है। अ के उत्तराधिकारी को कितना मिलेगा?

A B and C share profits in 3:2:5. A dies and goodwill is ₹60000. How much will A executor receive?

Explanation opens after your attempt
Correct Answer

B. ₹18000

Step 1

Concept

A share is \( \frac{3}{10} \). Therefore his executor will receive ₹18000.

Step 2

Why this answer is correct

The correct answer is B. ₹18000. A share is \( \frac{3}{10} \). Therefore his executor will receive ₹18000.

Step 3

Exam Tip

अ का हिस्सा \( \frac{3}{10} \) है। इसलिए उसके उत्तराधिकारी को ₹18000 मिलेंगे।

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Question 22/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि सद्भावना ₹54000 है और अवकाशग्रहण साझेदार का हिस्सा \( \frac{2}{9} \) है तो उसका हिस्सा कितना होगा?

If goodwill is ₹54000 and the retiring partner share is \( \frac{2}{9} \) what is his share?

Explanation opens after your attempt
Correct Answer

C. ₹12000

Step 1

Concept

Goodwill share is \(54000 \times \frac{2}{9}=12000\). It is better to simplify the fraction first.

Step 2

Why this answer is correct

The correct answer is C. ₹12000. Goodwill share is \(54000 \times \frac{2}{9}=12000\). It is better to simplify the fraction first.

Step 3

Exam Tip

सद्भावना का हिस्सा \(54000 \times \frac{2}{9}=12000\) है। भिन्न को पहले सरल करना बेहतर होता है।

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Question 23/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि सद्भावना ₹108000 है और अवकाशग्रहण साझेदार का हिस्सा \( \frac{5}{18} \) है तो देय सद्भावना कितनी होगी?

If goodwill is ₹108000 and the retiring partner share is \( \frac{5}{18} \) what is goodwill due?

Explanation opens after your attempt
Correct Answer

C. ₹30000

Step 1

Concept

Goodwill due is \(108000 \times \frac{5}{18}=30000\). In ratio based questions treat total parts as denominator.

Step 2

Why this answer is correct

The correct answer is C. ₹30000. Goodwill due is \(108000 \times \frac{5}{18}=30000\). In ratio based questions treat total parts as denominator.

Step 3

Exam Tip

देय सद्भावना \(108000 \times \frac{5}{18}=30000\) है। अनुपात आधारित प्रश्नों में कुल हिस्से को हर मानें।

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Question 24/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि सद्भावना समायोजन केवल साझेदारों के बीच निजी भुगतान से हो तो फर्म की पुस्तकों में क्या होगा?

If goodwill is adjusted only by private payment among partners what happens in the firm books?

Explanation opens after your attempt
Correct Answer

A. कोई प्रविष्टि आवश्यक नहींNo entry is required

Step 1

Concept

Private payment does not affect firm bank or assets. Therefore no entry is required in firm books.

Step 2

Why this answer is correct

The correct answer is A. कोई प्रविष्टि आवश्यक नहीं / No entry is required. Private payment does not affect firm bank or assets. Therefore no entry is required in firm books.

Step 3

Exam Tip

निजी भुगतान फर्म के बैंक या संपत्ति को प्रभावित नहीं करता। इसलिए फर्म की पुस्तकों में प्रविष्टि आवश्यक नहीं होती।

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Question 25/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

अवकाशग्रहण साझेदार की सद्भावना राशि अंतिम देय राशि में कब जोड़ी जाती है?

When is the retiring partner goodwill amount added to final amount due?

Explanation opens after your attempt
Correct Answer

A. जब वह सद्भावना में अपने हिस्से का अधिकारी होWhen he is entitled to his share in goodwill

Step 1

Concept

The retiring partner is entitled to goodwill share. Therefore it is added to the final amount payable.

Step 2

Why this answer is correct

The correct answer is A. जब वह सद्भावना में अपने हिस्से का अधिकारी हो / When he is entitled to his share in goodwill. The retiring partner is entitled to goodwill share. Therefore it is added to the final amount payable.

Step 3

Exam Tip

अवकाशग्रहण साझेदार को सद्भावना का हिस्सा देय होता है। इसलिए अंतिम भुगतान योग्य राशि में इसे जोड़ा जाता है।

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Question 26/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

मृत साझेदार के अंतिम खाते में सद्भावना का हिस्सा किस पक्ष में लिखा जाएगा?

On which side will goodwill share be recorded in the final account of a deceased partner?

Explanation opens after your attempt
Correct Answer

A. जमा पक्षCredit side

Step 1

Concept

Goodwill share increases the entitlement of the deceased partner. Therefore it is recorded on the credit side of his capital or executor account.

Step 2

Why this answer is correct

The correct answer is A. जमा पक्ष / Credit side. Goodwill share increases the entitlement of the deceased partner. Therefore it is recorded on the credit side of his capital or executor account.

Step 3

Exam Tip

सद्भावना का हिस्सा मृत साझेदार के अधिकार को बढ़ाता है। इसलिए इसे उसके पूंजी या उत्तराधिकारी खाते के जमा पक्ष में लिखते हैं।

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Question 27/27 Medium Accountancy Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32

यदि अवकाशग्रहण साझेदार का सद्भावना हिस्सा ₹18000 है और लाभ प्राप्ति अनुपात 2:1 है तो दूसरे शेष साझेदार पर भार कितना होगा?

If the retiring partner goodwill share is ₹18000 and the gaining ratio is 2:1 what is the burden on the second continuing partner?

Explanation opens after your attempt
Correct Answer

A. ₹6000

Step 1

Concept

The second partner share is \( \frac{1}{3} \). Therefore his burden is \(18000 \times \frac{1}{3}=6000\).

Step 2

Why this answer is correct

The correct answer is A. ₹6000. The second partner share is \( \frac{1}{3} \). Therefore his burden is \(18000 \times \frac{1}{3}=6000\).

Step 3

Exam Tip

दूसरे साझेदार का हिस्सा \( \frac{1}{3} \) है। इसलिए उसका भार \(18000 \times \frac{1}{3}=6000\) होगा।

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