Class 12 Accountancy - Reconstitution Retirement Or Death Of A Partner - Goodwill Settlement Hard Quiz

Accountancy Reconstitution Retirement Or Death Of A Partner Goodwill Settlement Hard Class 12 Level 19

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Question 1/50 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 2/50 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 3/50 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 4/50 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 5/50 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 6/50 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 7/50 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 8/50 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 9/50 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 10/50 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 11/50 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 12/50 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 13/50 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 14/50 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 15/50 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 16/50 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 17/50 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 18/50 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 19/50 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 20/50 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 21/50 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 22/50 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 23/50 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 24/50 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 25/50 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 26/50 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 27/50 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 28/50 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 29/50 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 30/50 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 31/50 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 32/50 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 33/50 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 34/50 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 35/50 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 36/50 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 37/50 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 38/50 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 39/50 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 40/50 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 41/50 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 42/50 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 43/50 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 44/50 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 45/50 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 46/50 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 47/50 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 48/50 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 49/50 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 50/50 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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