ज्ञापन पद्धति में सद्भावना लिखने की प्रविष्टि का सही स्वरूप क्या है?
What is the correct form of the entry for writing off goodwill under memorandum method?
Explanation opens after your attempt
A. शेष साझेदार पूंजी खाते नामे और सद्भावना खाता जमाContinuing partners capital accounts debit and goodwill account credit
Concept
If goodwill is not to be kept in the new firm it is written off among continuing partners in new ratio. This closes goodwill account.
Why this answer is correct
The correct answer is A. शेष साझेदार पूंजी खाते नामे और सद्भावना खाता जमा / Continuing partners capital accounts debit and goodwill account credit. If goodwill is not to be kept in the new firm it is written off among continuing partners in new ratio. This closes goodwill account.
Exam Tip
नई फर्म में सद्भावना नहीं रखनी हो तो उसे शेष साझेदारों में नए अनुपात से लिखते हैं। इससे सद्भावना खाता बंद हो जाता है।
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