फर्म ने (90000) रुपये सद्भावना खाता उठाया। पुराने साझेदार अ और ब (3:2) में थे। बाद में इसे नए अनुपात (2:2:1) में लिख दिया गया। स पर कितना भार पड़ेगा?
The firm raises goodwill account at ₹90000. Old partners A and B were in (3:2). Later it is written off in new ratio (2:2:1). What burden will fall on C?
Explanation opens after your attempt
B. (18000) रुपये₹18000
Concept
C's new share is (1/5). On writing off goodwill C's capital will be debited by \(90000 \times 1/5 = ₹18000\).
Why this answer is correct
The correct answer is B. (18000) रुपये / ₹18000. C's new share is (1/5). On writing off goodwill C's capital will be debited by \(90000 \times 1/5 = ₹18000\).
Exam Tip
स का नया हिस्सा (1/5) है। लिखते समय स की पूंजी \(90000 \times 1/5 = 18000\) रुपये डेबिट होगी।
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