<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="/assets/sitemap.xsl"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-will-go-to-the-debit-side-of-revaluation-account</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-will-go-to-the-credit-side-of-revaluation-account</loc><lastmod>2026-09-21T23:08:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-changes-in-old-values-kept-separate-from-the-new-partner-at-admission</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-are-old-partners-in-4-4-1-revaluation-loss-is-99000-what-is-the-third-partner-share</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/the-accountant-credited-decrease-in-asset-29000-to-revaluation-account-what-is-the-correct</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/the-accountant-credited-increase-in-liability-34000-to-revaluation-account-what-is-the-err</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/car-changes-from-240000-to-208000-and-bank-loan-changes-from-330000-to-312000-what-is-the</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/goods-worth-36000-in-old-stock-are-found-damaged-and-the-rest-of-stock-increases-by-21500</loc><lastmod>2026-10-05T14:03:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/advance-tax-48000-appears-as-an-asset-but-7500-is-no-longer-adjustable-what-happens-in-rev</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/tax-provision-was-84000-and-actual-tax-liability-is-found-to-be-91500-what-is-the-revaluat</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/tax-provision-was-102000-and-final-tax-liability-is-94300-what-happens-in-revaluation</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-normal-revaluation-which-value-is-shown-in-the-revised-balance-sheet</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-partners-want-to-keep-old-book-values-but-adjust-profit-or-loss-which-account-is-suitab</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-the-first-part-of-memorandum-revaluation-account-who-gets-the-gain-from-asset-increase</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-memorandum-revaluation-account-the-result-of-reverse-entries-is-generally-shared-in-whi</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-memorandum-revaluation-machinery-is-first-increased-by-56000-and-then-reversed-what-typ</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-3-on-c-admission-patents-increased-by-64000-and-were-reversed-in-memorandu</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/revaluation-profit-is-96000-old-partners-ratio-is-13-11-and-new-ratio-is-5-4-3-what-is-a-s</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/revaluation-loss-is-63000-old-ratio-is-2-5-2-and-new-ratio-is-3-2-2-2-in-which-ratio-will</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-does-the-new-partner-not-bear-normal-revaluation-loss</loc><lastmod>2026-10-05T14:04:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-equipment-changes-from-395000-to-358000-and-unrecorded-installation-liability-11500-is</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-vehicles-change-from-315000-to-299000-and-an-unrecorded-toolkit-12750-is-found-what-is</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/an-old-bill-payable-was-96000-the-creditor-accepted-88800-in-final-settlement-what-happens</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fixed-capital-method-where-is-revaluation-loss-generally-recorded</loc><lastmod>2026-09-27T07:25:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fluctuating-capital-method-where-is-revaluation-profit-generally-credited</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-normal-revaluation-if-the-new-value-of-a-liability-is-lower-than-old-value-which-val</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-statement-is-correct-for-revaluation-account</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/debtors-are-216000-old-provision-is-10800-and-new-provision-should-be-4-percent-of-debtors</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/asset-increases-from-158000-to-174500-and-liability-increases-from-88000-to-96000-what-is</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-liability-decreases-from-132000-to-124500-and-asset-decreases-from-97000-to-89500-what</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-royalty-liability-44400-was-not-recorded-by-mistake-it-is-now-recognised-what-happens</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-sharing-8-5-asset-increase-is-78000-and-liability-increase-is-260</loc><lastmod>2026-10-05T14:04:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-of-a-new-partner-to-whom-is-general-reserve-given</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-how-is-credit-balance-of-profit-and-loss-account-treated</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-what-does-debit-balance-of-profit-and-loss-account-show</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-3-2-general-reserve-is-50000-how-much-will-a-receive</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/x-and-y-share-old-profits-in-4-1-reserve-fund-is-25000-what-will-be-y-s-share</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-does-the-new-partner-not-get-a-share-in-old-general-reserve</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-is-the-correct-journal-entry-for-distributing-general-reserve</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-entry-is-made-for-writing-off-debit-balance-of-profit-and-loss-account</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-credit-balance-30000-a-and-b-share-in-2-1-how-much-will-be-cre</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-debit-balance-18000-a-and-b-share-in-5-4-how-much-will-be-debi</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-admission-of-a-new-partner-in-which-ratio-are-accumulated-profits-distributed</loc><lastmod>2026-09-21T20:42:08+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-admission-of-a-new-partner-in-which-ratio-are-accumulated-losses-distributed</loc><lastmod>2026-10-05T14:04:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-of-the-following-is-an-accumulated-profit-item</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-of-the-following-is-an-accumulated-loss-item</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-1-1-general-reserve-is-40000-how-much-will-each-partner-get</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-2-2-1-general-reserve-is-50000-what-is-c-s-share</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-of-60000-is-given-in-the-balance-sheet-then-at-admission-it-is-transfer</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/there-is-no-claim-against-workmen-compensation-reserve-what-is-its-treatment-on-admission</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-50000-and-claim-is-30000-how-much-will-old-partners-receiv</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-40000-and-claim-is-also-40000-how-much-will-be-distributed</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-25000-and-claim-is-31000-the-excess-claim-will-be-related</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-mainly-used-for-what-purpose</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investments-are-100000-and-investment-fluctuation-reserve-is-15000-value-of-investments-fa</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-20000-and-there-is-no-decrease-in-investments-what-is-it</loc><lastmod>2026-10-05T14:05:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-30000-and-fall-in-investments-is-12000-how-much-will-be</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-36000-and-old-partners-ratio-is-5-4-what-is-the-second-partner-s-share</loc><lastmod>2026-09-23T16:31:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-45000-a-and-b-share-old-profits-in-7-8-how-much-will-be-credited-to-a</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-ratio-is-not-given-what-is-generally-assumed-for-distributing-reserve</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-of-distributing-accumulated-profits-on-old-partners-capital</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-of-writing-off-accumulated-losses-on-old-partners-capital</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-it-wrong-to-distribute-old-reserve-in-new-profit-sharing-ratio-at-admission</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/credit-balance-of-profit-and-loss-account-24000-was-wrongly-distributed-in-new-ratio-what</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/how-is-advertisement-suspense-expenditure-treated-on-admission</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-12000-are-to-be-written-off-on-admission-a-and-b-share-in-3-1-how-muc</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-nature-of-balance-does-general-reserve-account-have</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-closing-debit-balance-of-profit-and-loss-account-which-account-is-credited</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-account-is-debited-while-closing-general-reserve</loc><lastmod>2026-09-27T13:14:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-reserve-fund-is-72000-and-old-partners-ratio-is-4-3-2-then-how-much-will-the-first-part</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-accumulated-profits-and-accumulated-losses-adjusted-before-admission</loc><lastmod>2026-10-05T14:05:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-main-reason-for-crediting-general-reserve-to-old-partners-on-admission-of-a-ne</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-3-2-advertisement-suspense-expenditure-is-10000-how-much-will-be-debited</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-90000-and-old-partners-ratio-is-2-3-4-then-what-is-the-third-partner</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-debit-balance-of-profit-and-loss-account-is-27000-and-ratio-is-2-1-then-how-much-loss-w</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-10000-and-fall-in-investments-is-14000-what-is-the-treat</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investments-are-80000-and-investment-fluctuation-reserve-is-12000-value-of-investments-bec</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-60000-and-claim-is-45000-if-a-and-b-share-in-3-2-then-how</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-account-is-debited-while-closing-credit-balance-of-profit-and-loss-account</loc><lastmod>2026-09-21T23:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-pair-is-correct-4</loc><lastmod>2026-09-21T01:52:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/adjustment-of-old-reserves-and-losses-on-admission-shows-which-principle</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-capital-reserve-appears-in-the-old-balance-sheet-what-is-the-corr</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-general-reserve-is-60000-old-partners-a-and-b-share-3-2-how-much</loc><lastmod>2026-10-05T14:05:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-credit-balance-40000-to-whom-will-it-be-given-before-admission</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-reserves-distributed-among-old-partners-at-admission</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-30000-and-old-partners-share-2-1-how-much-will-b-receive</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-a-b-c-share-4-3-1-reserve-fund-is-80000-what-is-c-share</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-account-is-debited-in-the-journal-entry-for-closing-general-reserve</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-is-the-correct-entry-for-distributing-reserve-on-admission</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-profit-and-loss-account-has-debit-balance-25000-what-is-its-treatment-on-admission</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-3-profit-and-loss-account-has-debit-balance-32000-how-much-will-be-debited</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-50000-and-there-is-no-claim-what-is-its-treatment-on-admis</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-70000-and-claim-is-30000-what-amount-will-be-distributed-a</loc><lastmod>2026-10-05T14:05:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-45000-and-claim-is-60000-what-will-be-the-effect-on-old-pa</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-20000-book-value-of-investment-is-100000-and-market-valu</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-15000-investment-value-increases-from-80000-to-87000-wha</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-employees-provident-fund-not-distributed-like-a-reserve-on-admission</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-admission-capital-reserve-is-24000-old-partners-share-1-1-what-is-the-correct-treatment</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/distributing-accumulated-profits-in-the-new-ratio-is-what-type-of-mistake</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-appears-on-the-liabilities-side-of-balance-sheet-what-does-it-mean</loc><lastmod>2026-09-20T20:43:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-7-3-general-reserve-is-50000-and-profit-and-loss-credit-balance-is-20000-wha</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-2-3-general-reserve-is-25000-and-profit-and-loss-debit-balance-is-10000-what</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/advertisement-suspense-account-is-18000-at-admission-how-will-it-be-adjusted</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-balance-is-kept-in-books-even-after-admission-what-may-be-its-effect</loc><lastmod>2026-10-05T14:05:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-immediate-effect-of-distributing-reserve-on-total-assets</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-on-old-partners-capital-accounts-when-reserve-is-distributed</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-on-old-partners-capital-accounts-when-accumulated-loss-is-distributed</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-firm-follows-fixed-capital-method-where-can-general-reserve-profit-be-credited</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-firm-follows-fluctuating-capital-method-where-will-accumulated-loss-be-debited</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-share-3-2-1-general-reserve-is-90000-what-is-b-share</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-48000-and-old-ratio-is-5-1-why-will-the-new-partner-get-no-share</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-credit-balance-of-profit-and-loss-account-is-given-in-balance-sheet-what-nature-of-item</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-debit-balance-of-profit-and-loss-account-is-given-in-balance-sheet-how-will-it-be-treat</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-ratio-is-the-basis-for-distributing-reserves</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-sacrificing-ratio-not-used-while-distributing-reserves</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-3-2-reserve-is-50000-and-new-partner-c-is-admitted-if-reserve-is-not-distrib</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-55000-and-claim-is-55000-what-amount-will-go-to-old-partne</loc><lastmod>2026-10-05T14:05:38+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-30000-and-loss-on-investment-is-30000-what-amount-will-b</loc><lastmod>2026-09-21T01:52:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-25000-and-loss-on-investment-is-35000-what-is-the-extra</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-both-accumulated-profit-and-accumulated-loss-exist-what-should-be-done-first</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-4-1-reserve-is-20000-and-advertisement-suspense-is-5000-what-is-a-net-credit</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-12600-if-it-is-a-free-reserve-like-general-reserve-what-happens-on-ad</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-special-reserve-is-created-for-a-real-liability-what-should-be-checked-first</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-36000-is-distributed-among-old-partners-what-will-be-the-final-balance-of</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-6-4-and-general-reserve-is-50000-if-it-is-wrongly-distributed-equally-w</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-falls-under-accumulated-profit</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-is-treated-as-accumulated-loss-or-item-to-be-written-off</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-15000-and-old-partners-share-2-1-how-much-will-be-debited-to-a</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-new-partner-is-admitted-after-adding-reserves-to-old-partners-capital-this-is-based-on-w</loc><lastmod>2026-09-27T07:25:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-reserve-fund-is-75500-and-old-partners-share-3-2-what-is-the-second-partner-share</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-adjustment-of-accumulated-profits-what-is-the-direct-effect-on-new-partner-capital</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-sharing-5-2-contingency-reserve-is-49000-and-there-is-no-known-li</loc><lastmod>2026-10-05T14:05:45+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-admission-general-reserve-is-84000-old-partners-a-and-b-share-4-3-how-much-will-be-cred</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-credit-balance-54000-a-b-and-c-are-old-partners-in-2-2-5-what</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-admission-reserve-fund-is-63000-and-old-partners-share-5-4-how-much-will-the-second-par</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-accumulated-profit-not-given-to-the-new-partner-at-admission</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-on-old-partners-capital-accounts-in-the-entry-for-closing-general-reser</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-is-the-correct-entry-to-close-general-reserve-72000</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-debit-balance-42000-old-partners-share-3-4-how-much-will-be-de</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/how-is-profit-and-loss-debit-balance-adjusted-among-old-partners</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-90000-and-there-is-no-claim-what-is-its-treatment</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-110000-and-claim-is-44000-what-amount-will-be-distributed</loc><lastmod>2026-09-27T13:14:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-36000-and-claim-is-50000-what-is-the-extra-effect</loc><lastmod>2026-09-27T07:25:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-68000-and-the-claim-is-also-68000-how-much-will-be-distrib</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-32000-book-value-of-investment-is-150000-and-market-valu</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-28000-and-loss-on-investment-is-37000-what-is-the-extra</loc><lastmod>2026-09-27T07:25:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-40000-and-investment-value-rises-from-225000-to-238000-w</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-employees-provident-fund-not-distributed-among-old-partners-on-admission</loc><lastmod>2026-10-05T14:05:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-33000-and-old-partners-share-6-5-how-much-will-be-credited-to-the-secon</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-5-4-capital-reserve-is-72000-what-is-b-share</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/accumulated-profits-were-wrongly-distributed-in-the-new-ratio-why-is-this-wrong</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-sacrificing-ratio-not-used-for-distributing-reserves</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/advertisement-suspense-account-is-27000-how-will-it-be-adjusted-at-admission</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-18000-and-old-partners-share-5-1-how-much-will-be-debited-to-the</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-comes-under-accumulated-profit</loc><lastmod>2026-09-27T23:11:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-profit-ratio-is-not-given-what-is-the-usual-assumption-for-distributing-re</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-distributing-reserve-what-will-be-the-balance-of-general-reserve-in-balance-sheet</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-reserve-is-not-distributed-what-unfair-benefit-may-the-new-partner-get</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-7-5-general-reserve-is-48000-and-profit-and-loss-credit-balance-is-24000-wha</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-2-3-reserve-is-45000-and-profit-and-loss-debit-balance-is-15000-what-will-be</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-3-1-general-reserve-is-28000-and-preliminary-expenses-are-12000-what-is-a-ne</loc><lastmod>2026-10-05T14:05:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-2-3-profit-and-loss-debit-balance-is-54000-how-much-will-be-debited-to-b</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fixed-capital-method-general-reserve-profit-may-be-credited-to-which-account</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fluctuating-capital-method-where-is-accumulated-loss-debited</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-6-2-1-and-general-reserve-is-81000-how-much-will-be-credited-to-the-thi</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-56000-and-old-partners-share-5-2-if-it-is-wrongly-shared-equally-who-wi</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-22000-if-there-is-no-related-claim-what-is-its-treatment-on-admission</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-58000-and-expected-liability-is-18000-what-amount-will-be-distribut</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-25000-and-actual-liability-is-31000-what-is-the-extra-loss</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-related-claim-is-given-with-a-special-reserve-what-is-done-first</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-type-of-item-is-credit-balance-of-profit-and-loss-account</loc><lastmod>2026-10-05T14:06:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-type-of-item-is-debit-balance-of-profit-and-loss-account</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-direct-effect-of-adjustment-of-accumulated-profits-on-new-partner-capital</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-of-adjustment-of-accumulated-losses-on-old-partners-capital</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-main-reason-for-distributing-reserve-in-old-ratio</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-normal-balance-of-a-reserve-account</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-both-accumulated-profit-and-accumulated-loss-exist-what-is-the-quick-exam-method</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-4-3-general-reserve-is-70000-and-advertisement-suspense-is-21000-what-is-b-n</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-3-2-general-reserve-is-50000-and-capital-reserve-is-25000-what-total-wi</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-appears-on-liabilities-side-of-balance-sheet-why-is-it-not-treated-as-o</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-sharing-9-4-bad-debts-reserve-is-26000-and-there-are-no-additiona</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-a-b-and-c-share-2-3-5-general-reserve-is-100000-and-new-partner-d-is-admitted</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-what-does-the-old-firm-s-general-reserve-represent</loc><lastmod>2026-10-05T14:06:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-admission-of-a-new-partner-to-whom-is-the-old-reserve-credited</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-debit-balance-of-profit-and-loss-account-is-given-what-is-it-treated-as</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-credit-balance-of-profit-and-loss-account-is-given-what-is-it-treated-as</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-3-1-general-reserve-is-32000-what-is-a-s-share</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/x-and-y-share-old-profits-in-5-3-reserve-fund-is-64000-how-much-will-y-get</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-it-wrong-to-distribute-old-reserve-in-the-new-profit-sharing-ratio</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-writing-off-accumulated-loss-old-partners-capital-accounts-will-be-on-which-side</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-distributing-accumulated-profit-old-partners-capital-accounts-will-be-on-which-side</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-2-3-profit-and-loss-account-has-credit-balance-25000-how-much-will-be-cre</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-4-5-profit-and-loss-account-has-debit-balance-18000-how-much-will-be-debi</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-of-the-following-is-an-old-accumulated-profit-item</loc><lastmod>2026-10-05T14:06:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-of-the-following-is-an-old-accumulated-loss-item</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/advertisement-suspense-expenditure-is-15000-a-and-b-share-in-2-1-how-much-will-be-debited</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-24000-old-partners-ratio-is-5-3-how-much-will-be-debited-to-the-f</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-70000-and-there-is-no-claim-what-will-be-its-treatment</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-80000-and-claim-is-50000-how-much-will-be-distributed-amon</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-45000-and-claim-is-60000-what-is-the-excess-claim</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-used-to-adjust-which-decrease</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investments-are-120000-and-investment-fluctuation-reserve-is-18000-value-of-investments-fa</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-25000-and-fall-in-investments-is-9000-how-much-balance-w</loc><lastmod>2026-09-21T20:42:08+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-10000-and-fall-in-investments-is-14000-what-is-the-tre-2</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-there-is-no-fall-in-investments-what-will-happen-to-investment-fluctuation-reserve</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-2-3-5-general-reserve-is-100000-what-is-c-s-share</loc><lastmod>2026-10-05T14:06:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-54000-and-old-partners-ratio-is-4-2-3-what-is-the-second-partner-s-share</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-ratio-is-1-2-and-capital-reserve-is-45000-then-how-much-will-the-second-pa</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-no-old-profit-sharing-ratio-is-given-what-is-the-usual-assumption-for-distributing-rese</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-normal-balance-of-reserve-fund-account</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-normal-balance-of-advertisement-suspense-expenditure</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-old-partners-given-the-benefit-of-old-reserve</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-old-losses-not-recovered-from-the-new-partner-on-admission</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-old-partners-capital-accounts-credited-in-the-entry-for-distributing-accumulated-p</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-old-partners-capital-accounts-debited-in-the-entry-for-writing-off-accumulated-los</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-account-is-closed-when-accumulated-profit-is-distributed</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-account-is-closed-when-accumulated-loss-is-written-off</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-has-general-reserve-75000-and-profit-and-loss-debit-balance-15000-what-i</loc><lastmod>2026-10-05T14:06:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-60000-and-advertisement-suspense-expenditure-is-18000-what-will-be-the</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-3-2-net-accumulated-profit-is-50000-how-much-will-be-credited-to-a</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-7-3-net-accumulated-loss-is-40000-how-much-will-be-debited-to-b</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-do-not-distribute-accumulated-profit-before-new-partner-joins-what-problem</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-accumulated-loss-is-not-adjusted-what-wrong-effect-may-occur</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/generally-what-is-the-new-partner-s-share-in-old-reserve-amount</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-admission-in-which-ratio-will-general-reserve-be-distributed-if-new-ratio-is-3-2-1-but</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-admission-credit-balance-of-profit-and-loss-account-will-be-distributed-in-which-ratio</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-admission-debit-balance-of-profit-and-loss-account-will-be-distributed-in-which-ratio</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-is-generally-credited-to-old-partners</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-is-generally-debited-to-old-partners</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-48000-and-a-b-ratio-is-5-1-how-much-will-be-credited-to-b</loc><lastmod>2026-10-05T14:06:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-purpose-of-adjusting-accumulated-profits-and-losses-at-the-time-of-admission</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-dividend-equalisation-reserve-appears-in-the-old-balance-sheet-what-is-its-usual-treatm</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-the-general-reserve-shown-in-old-balance-sheet-relates-to-which-p</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-basis-for-distributing-accumulated-profits-among-old-partners</loc><lastmod>2026-09-21T01:05:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/how-is-accumulated-loss-recorded-in-old-partners-capital-accounts</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/how-is-accumulated-profit-recorded-in-old-partners-capital-accounts</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-5-2-general-reserve-is-49000-what-is-a-s-share</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/x-and-y-share-old-profits-in-6-4-reserve-fund-is-30000-how-much-will-y-receive</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-credit-balance-42000-a-and-b-share-in-4-3-how-much-will-be-cre</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-debit-balance-28000-a-and-b-share-in-3-4-how-much-will-be-debi</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-the-correct-entry-for-closing-general-reserve-which-account-will-be-debited</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-closing-debit-balance-of-profit-and-loss-account-which-account-will-be-credited</loc><lastmod>2026-10-05T14:07:02+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-usually-given-to-whom-on-admission</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-the-new-partner-not-given-share-in-old-reserve</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/even-if-new-ratio-is-2-2-1-in-which-ratio-will-general-reserve-be-shared-if-old-ratio-was</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-of-the-following-is-an-example-of-accumulated-profit</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-of-the-following-is-an-example-of-accumulated-loss</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-18000-and-old-partners-ratio-is-2-1-how-much-will-be-debited-to-t</loc><lastmod>2026-09-21T23:09:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/advertisement-suspense-expenditure-is-21000-a-and-b-share-in-5-2-how-much-will-be-debited</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-56000-and-there-is-no-claim-what-will-be-its-treatment</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-90000-and-claim-is-70000-how-much-will-be-distributed-amon</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-35000-and-claim-is-42000-what-is-the-excess-claim</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-related-to-which-asset</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investments-are-150000-and-investment-fluctuation-reserve-is-22000-value-of-investments-fa</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-27000-and-fall-in-investments-is-11000-how-much-balance</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-16000-and-fall-in-investments-is-21000-what-is-the-treat</loc><lastmod>2026-10-05T14:07:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-value-of-investments-increases-instead-of-falling-what-is-the-usual-treatment-of-invest</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-1-2-3-general-reserve-is-60000-what-is-c-s-share</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-81000-and-old-partners-ratio-is-4-4-1-how-much-will-the-third-partner-rece</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-66000-and-a-b-ratio-is-7-4-how-much-will-be-credited-to-a</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-no-old-profit-sharing-ratio-is-given-how-are-partners-generally-assumed</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-type-of-balance-does-general-reserve-account-have</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-normal-balance-of-preliminary-expenses-account</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-on-old-partners-capital-when-old-reserve-is-distributed</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-effect-on-old-partners-capital-when-old-loss-is-written-off</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-52000-and-profit-and-loss-debit-balance-is-12000-what-is-the-net-accumu</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-70000-and-advertisement-suspense-expenditure-is-25000-what-is-the-net-old</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-3-2-net-accumulated-profit-is-65000-how-much-will-be-credited-to-a</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-8-5-net-accumulated-loss-is-39000-how-much-will-be-debited-to-b</loc><lastmod>2026-10-05T14:07:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-accumulated-profit-is-not-adjusted-the-new-partner-may-wrongly-get-share-in-what</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-accumulated-loss-is-not-adjusted-the-new-partner-may-be-wrongly-affected-by-what</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/for-what-purpose-are-accumulated-profits-and-losses-adjusted-on-admission</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-will-be-credited-to-old-partners</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-will-be-debited-to-old-partners</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-36000-and-a-b-ratio-is-5-4-how-much-will-be-credited-to-b</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/dividend-equalisation-reserve-is-24000-a-and-b-are-equal-partners-how-much-will-each-recei</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/how-is-contingency-reserve-usually-treated-on-admission-if-there-is-no-specific-liability</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-50000-and-expected-liability-is-38000-how-much-balance-will-go-to-o</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-accumulated-profit-is-distributed-in-new-ratio-what-should-be-the-correct-basis-for-cor</loc><lastmod>2026-09-21T01:52:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-accumulated-loss-is-shared-including-the-new-partner-what-is-the-main-mistake</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-the-time-of-admission-where-is-the-final-effect-of-old-reserves-and-old-losses-shown</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-insurance-reserve-appears-in-the-old-balance-sheet-and-no-claim-is-pending-what-is-its</loc><lastmod>2026-10-05T14:07:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/at-admission-general-reserve-is-96000-old-partners-a-and-b-share-5-3-how-much-will-be-cred</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-credit-balance-45000-old-partners-a-and-b-share-4-1-what-is-b</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-old-partners-sharing-2-3-4-reserve-fund-is-108000-how-much-will-be-credited</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-reserves-distributed-in-old-profit-sharing-ratio-at-admission</loc><lastmod>2026-09-27T13:14:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-is-the-correct-journal-entry-for-closing-general-reserve</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-account-has-debit-balance-36000-old-partners-a-and-b-share-7-5-how-much-wi</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-76000-and-there-is-no-claim-what-happens-on-admission</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-95000-and-claim-is-35000-what-amount-will-be-distributed-a</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-52000-and-claim-is-65000-what-is-the-extra-loss</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-42000-and-claim-is-also-42000-what-amount-will-go-to-old-p</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-50000-book-value-of-investments-is-200000-and-market-val</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-35000-and-investment-loss-is-48000-what-is-the-extra-los</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-24000-and-investment-value-rises-from-120000-to-129000-w</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-employees-provident-fund-not-distributed-like-a-reserve</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-44000-and-old-partners-share-8-3-how-much-will-be-credited-to-the-secon</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-2-1-capital-reserve-is-64000-what-is-b-share</loc><lastmod>2026-10-05T14:07:42+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-it-wrong-to-distribute-accumulated-profits-in-the-new-ratio</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/advertisement-suspense-account-is-35000-what-is-its-treatment-at-admission</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-24000-and-old-partners-share-7-1-how-much-will-be-debited-to-the</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-reserve-is-not-distributed-what-may-the-new-partner-unfairly-share</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-6-5-general-reserve-is-66000-and-profit-and-loss-credit-balance-is-33000-wha</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-4-reserve-is-54000-and-profit-and-loss-debit-balance-is-18000-what-will-be</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-2-1-general-reserve-is-45000-and-preliminary-expenses-are-15000-what-is-a-ne</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-1-2-profit-and-loss-debit-balance-is-48000-how-much-will-be-debited-to-c</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-7-2-3-and-general-reserve-is-96000-how-much-will-be-credited-to-the-sec</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-72000-and-old-partners-share-7-2-if-it-is-wrongly-shared-equally-who-wi</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-38000-and-there-is-no-related-claim-what-is-its-treatment-on-admissio</loc><lastmod>2026-10-05T14:07:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-82000-and-expected-liability-is-27000-what-amount-will-be-distribut</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-46000-and-actual-liability-is-59000-what-is-the-extra-loss</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-claim-related-to-a-special-reserve-is-given-what-is-done-first</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-2-general-reserve-is-84000-and-advertisement-suspense-is-28000-what-is-b-n</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-4-3-general-reserve-is-49000-and-capital-reserve-is-21000-what-total-wi</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-sharing-3-2-bad-debts-reserve-is-25000-and-there-are-no-additiona</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-a-b-and-c-share-1-3-2-general-reserve-is-72000-and-new-partner-d-is-admitted</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-a-and-b-share-11-4-contingency-reserve-is-75000-and-there-is-no-known-liabili</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-old-partners-sharing-2-5-3-bad-debts-reserve-is-50000-and-additional-bad-deb</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-18000-and-actual-bad-debts-are-25000-what-is-the-extra-loss</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-3-4-general-reserve-is-77000-and-profit-and-loss-debit-balance-is-28000</loc><lastmod>2026-09-21T23:10:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-a-and-b-share-8-7-capital-reserve-is-45000-and-advertisement-suspense-is-1500</loc><lastmod>2026-10-05T14:07:56+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-not-closed-what-problem-may-arise-in-the-new-firm-balance-sheet</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-general-reserve-account-debited-in-the-entry-for-distributing-reserve</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-the-entry-for-distributing-accumulated-loss-among-old-partners-which-account-will-be-cr</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-1-1-2-profit-and-loss-credit-balance-is-60000-and-preliminary-expenses</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-22000-and-market-value-of-investment-equals-book-value-w</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-64000-and-related-liability-is-49000-what-amount-will-be-distributed-am</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-both-general-reserve-and-capital-reserve-exist-what-is-their-usual-treatment</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-1-general-reserve-is-48000-if-the-full-reserve-is-distributed-in-new-ratio</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-2-3-profit-and-loss-debit-balance-is-25000-and-advertisement-suspense-i</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-capital-increases-after-reserve-distribution-what-does-it-show</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-2-contingency-reserve-is-90000-and-liability-is-18000-how-much-will-be</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-5-3-general-reserve-is-96000-and-profit-and-loss-account-has</loc><lastmod>2026-10-05T14:08:03+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/x-and-y-share-in-7-5-reserve-fund-is-84000-and-advertisement-suspense-expenditure-is-36000</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-2-3-5-general-reserve-is-150000-and-preliminary-expenses-ar</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-75000-and-actual-claim-is-92000-to-which-account-and-by-wh</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-120000-and-claim-is-85000-a-and-b-share-in-4-3-how-much-wi</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-50000-investments-decrease-from-300000-to-264000-how-muc</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-18000-value-of-investments-changes-from-210000-to-184000</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investments-increase-from-240000-to-255000-and-investment-fluctuation-reserve-is-32000-wha</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-3-2-general-reserve-50000-was-wrongly-distributed-among-a-b-a</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-4-1-profit-and-loss-debit-balance-25000-was-wrongly-shared-eq</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-90000-and-dividend-equalisation-reserve-is-30000-in-old-ratio-5-3-what</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-64000-and-expected-liability-is-40000-a-and-b-share-in-3-5-how-much</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-28000-and-liability-is-fixed-at-35000-what-is-the-correct-effect-of</loc><lastmod>2026-10-05T14:08:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-general-reserve-40000-and-capital-reserve-20000-new-partner-c-is-a</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-capital-accounts-are-debited-in-the-entry-for-closing-old-reserve-what-is</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-are-credited-while-closing-debit-balance-of-profit-and-loss-account-what-i</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-3-2-1-profit-and-loss-credit-balance-is-72000-and-advertise</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-is-9-6-general-reserve-is-75000-and-preliminary-expenses-are-45000-what-will-be</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/accumulated-profit-is-66000-and-accumulated-loss-is-84000-in-old-ratio-5-4-what-is-the-net</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-108000-old-partners-a-b-c-share-in-2-3-4-c-s-share-was-wrongly-recorded-as</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-65000-and-claim-is-also-65000-what-will-old-partners-recei</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-which-case-will-no-part-of-workmen-compensation-reserve-be-distributed-to-old-partners</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-42000-and-fall-in-investments-is-also-42000-how-much-wil</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-60000-and-fall-in-investments-is-only-25000-if-old-ratio</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-has-general-reserve-80000-on-admission-it-is-left-and-shown-in-the-new-b</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-33000-was-left-in-the-new-balance-sheet-if-there-was-no-spec</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-54000-and-capital-reserve-is-36000-a-and-b-share-in-2-1-how-much-total-wil</loc><lastmod>2026-10-05T14:08:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/dividend-equalisation-reserve-is-48000-and-profit-and-loss-debit-balance-is-18000-a-and-b</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-90000-expected-liability-is-52000-and-old-ratio-is-3-2-what-will-be</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-profits-are-adjusted-in-sacrificing-ratio-instead-of-old-ratio-what-is-the-error</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/accumulated-loss-was-shared-in-capital-ratio-instead-of-old-ratio-what-should-be-the-corre</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-6-4-general-reserve-70000-and-profit-and-loss-credit-balance</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-in-3-2-preliminary-expenses-are-25000-and-profit-and-loss-debit-balance-is-1</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/three-partners-share-in-1-4-5-general-reserve-is-80000-and-advertisement-suspense-expendit</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-insurance-reserve-44000-and-claim-16000-a-and-b-share-in-5-6-how-m</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-30000-and-claim-is-42000-how-will-the-excess-claim-be-treated</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-both-accumulated-profits-and-accumulated-losses-are-given-what-is-better-to-do-first</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-statement-is-correct-when-a-reserve-fund-has-separate-investments-shown-against-it</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-54000-was-distributed-in-capital-ratio-5-4-instead-of-old-ratio-2-1-how-mu</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-54000-was-written-off-in-capital-ratio-5-4-instead-of-old-ra</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-54000-was-written-off-in-capital-ratio-5-4-instead-of-old-2</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-in-2-3-general-reserve-is-50000-and-distributable-balance-of-workmen-co</loc><lastmod>2026-10-05T14:08:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-in-3-4-balance-of-investment-fluctuation-reserve-is-21000-and-prelimina</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-against-a-reserve-is-zero-what-is-its-usual-classification-in-exams</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-is-less-than-the-reserve-who-will-get-the-remaining-reserve</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-is-more-than-the-reserve-who-will-bear-the-excess-part</loc><lastmod>2026-09-21T20:42:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-general-reserve-60000-and-new-partner-is-admitted-for-1-4-share-wh</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-has-profit-and-loss-debit-balance-40000-and-a-new-partner-is-admitted-fo</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-4-3-1-total-accumulated-profit-is-96000-and-total-accumulat</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/through-which-account-does-the-final-adjustment-of-old-reserves-and-accumulated-losses-rea</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-old-partners-in-5-3-2-general-reserve-is-120000-and-profit-and-loss-account</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-84000-and-claim-is-100000-old-partners-share-7-5-what-extr</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-56000-book-value-of-investments-is-280000-and-market-val</loc><lastmod>2026-10-05T14:08:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-45000-and-preliminary-expenses-are-18000-old-partners-share-2-1-what-is</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-not-distributed-at-the-time-of-admission-which-statement-is-most-cor</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-2-1-profit-and-loss-credit-balance-is-72000-and-advertisement-suspense-i</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-120000-claim-is-45000-old-partners-share-5-4-3-how-much-wi</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-32000-and-actual-additional-bad-debts-are-41000-old-partners-share-3</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-pair-shows-the-correct-matching</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fixed-capital-method-where-will-the-net-profit-from-general-reserve-and-profit-and-l</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fluctuating-capital-method-what-is-the-effect-on-old-partners-accounts-when-advertis</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-4-3-general-reserve-is-70000-and-capital-reserve-is-42000-new-partner-c-is-a</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-92000-and-probable-liability-is-110000-old-partners-share-6-5-what</loc><lastmod>2026-10-05T14:09:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-investment-fluctuation-reserve-exists-and-market-value-of-investment-is-higher-than-boo</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-credit-balance-is-60000-and-general-reserve-is-30000-old-partners-share-2</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/employees-provident-fund-40000-is-given-at-admission-what-is-its-correct-treatment</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-in-3-2-general-reserve-50000-was-wrongly-distributed-among-all-in</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-45000-bad-debts-of-15000-are-found-and-new-provision-on-remaining-deb</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-4-5-general-reserve-is-50000-and-profit-and-loss-debit-balance-is-70000</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-most-correct-accounting-basis-for-distributing-reserves</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-75000-and-related-claim-is-28000-old-partners-share-9-6-how-much-will-b</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-66000-and-investment-fluctuation-reserve-is-33000-investment-loss-is-12</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-profit-and-loss-credit-balance-is-transferred-to-revaluation-account-what-is-the-error</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-accumulated-profits-and-losses-adjusted-before-admission</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-3-1-general-reserve-is-100000-but-accumulated-loss-is-20000-how-much-wil</loc><lastmod>2026-10-05T14:09:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-item-will-generally-not-be-credited-to-old-partners</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/free-insurance-reserve-is-36000-and-there-is-no-insurance-claim-old-partners-share-5-4-how</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-profit-and-loss-debit-balance-is-credited-to-old-partners-what-is-the-correct-correctio</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-2-1-at-admission-reserve-is-30000-and-later-new-ratio-will-be-3-2-1-in-which</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-60000-and-claim-is-25000-what-is-the-correct-journal-logic</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-share-2-5-3-investment-fluctuation-reserve-is-70000-and-investment-loss-is-10000-how</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-50000-and-employees-provident-fund-20000-appear-on-liabilities-side-what-a</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-the-new-partner-not-included-while-distributing-accumulated-profits</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-9-6-reserve-is-75000-and-profit-and-loss-debit-balance-is-30000-if-net-profi</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-may-recording-the-net-amount-instead-of-separately-recording-reserve-and-accumulated</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-4-2-contingency-reserve-is-50000-and-actual-liability-is-20000-how-much</loc><lastmod>2026-10-05T14:09:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-distributed-in-capital-ratio-while-profit-ratio-is-different-why-is</loc><lastmod>2026-09-27T03:08:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-is-24000-and-preliminary-expenses-are-16000-old-partners-sha</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-admission-of-a-new-partner-what-does-distributing-old-reserves-make-clear-for-the-new-f</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-30000-and-actual-bad-debts-are-12000-old-partners-share-7-3-how-much</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-entry-is-correct-for-distributing-accumulated-loss-42000-among-old-partners-in-old-r</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-48000-and-there-is-no-related-claim-what-is-the-correct-expert-level-co</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-3-2-general-reserve-is-64000-and-advertisement-suspense-is-24000-what-is</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-a-reserve-account-debited-while-closing-its-credit-balance</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-share-5-3-and-reserve-80000-is-wrongly-distributed-equally-which-partner-r</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-3-5-capital-reserve-is-100000-and-profit-and-loss-debit-balance-is-40000</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-statement-is-correct-for-investment-fluctuation-reserve-when-investment-loss-is-less</loc><lastmod>2026-10-05T14:09:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-does-new-partner-account-not-appear-in-the-entry-for-distributing-accumulated-profits</loc><lastmod>2026-09-21T23:11:07+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-13-7-general-reserve-is-80000-and-preliminary-expenses-are-20000-what-is-a-n</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-most-common-exam-mistake-in-adjustment-of-reserves-at-admission</loc><lastmod>2026-09-21T23:11:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-7-3-general-reserve-is-100000-and-profit-and-loss-account-has</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-96000-and-actual-claim-is-60000-in-old-ratio-5-3-how-much</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-55000-and-claim-is-72000-what-is-the-correct-accounting-ef</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-70000-investments-fall-from-500000-to-455000-how-much-ba</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-24000-and-investments-fall-from-180000-to-148000-what-wi</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-40000-and-investments-increase-from-250000-to-270000-wha</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-4-1-general-reserve-75000-was-wrongly-shared-among-a-b-c-in-n</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-36000-was-shared-equally-among-three-including-the-new-partn</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-45000-and-capital-reserve-is-27000-a-and-b-share-in-5-4-how-much-total</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/dividend-equalisation-reserve-is-64000-and-advertisement-suspense-expenditure-is-16000-in</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-88000-and-estimated-liability-is-52000-in-old-ratio-2-3-what-will-b</loc><lastmod>2026-10-05T14:09:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-34000-and-actual-liability-is-found-to-be-41000-what-is-the-correct</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-reserve-fund-100000-and-reserve-fund-investment-100000-what-will-b</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-account-is-credited-while-closing-old-reserve-what-is-the-error</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-capital-accounts-are-credited-while-writing-off-accumulated-loss-what-will</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-4-3-2-profit-and-loss-credit-balance-is-90000-and-prelimina</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-is-8-7-reserve-fund-is-75000-and-profit-and-loss-debit-balance-is-30000-what-is</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/accumulated-profit-is-54000-and-accumulated-loss-is-81000-in-old-ratio-4-5-what-is-the-net</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-126000-old-partners-share-in-2-5-7-third-partner-s-share-was-wrongly-recor</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-126000-old-partners-share-in-2-5-7-the-third-partner-s-share-was-recorded</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-48000-and-claim-is-also-48000-what-amount-is-distributable</loc><lastmod>2026-09-21T23:11:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-30000-and-fall-in-investments-is-also-30000-what-will-be</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-54000-and-fall-in-investments-is-18000-in-old-ratio-5-4</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-72000-from-old-balance-sheet-is-shown-in-new-balance-sheet-without-adjustm</loc><lastmod>2026-10-05T14:09:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-42000-was-left-in-the-new-balance-sheet-what-should-have-bee</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-63000-and-capital-reserve-is-27000-a-and-b-share-in-1-2-how-much-total-wil</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/dividend-equalisation-reserve-is-57000-and-profit-and-loss-debit-balance-is-21000-a-and-b</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-75000-fixed-liability-is-45000-and-old-ratio-is-4-1-what-is-the-sec</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-it-wrong-to-distribute-accumulated-profit-in-sacrificing-ratio</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/instead-of-capital-ratio-what-is-the-correct-ratio-for-sharing-accumulated-loss</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-7-5-general-reserve-84000-and-profit-and-loss-credit-balance</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-45000-was-shared-equally-instead-of-old-ratio-2-3-what-was-t</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-36000-and-advertisement-suspense-expenditure-is-24000-in-old-rati</loc><lastmod>2026-09-21T01:05:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/three-partners-share-old-profits-in-2-5-3-general-reserve-is-120000-and-profit-and-loss-de</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-52000-and-claim-is-22000-in-old-ratio-3-2-how-much-will-the-second-pa</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-26000-and-claim-is-39000-what-will-be-the-treatment-of-excess-claim</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-80000-and-profit-and-loss-debit-balance-is-95000-what-conclusion-sho</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-separate-investments-exist-against-reserve-fund-which-exam-caution-is-correct</loc><lastmod>2026-10-05T14:09:47+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-72000-was-distributed-in-capital-ratio-5-4-instead-of-old-ratio-3-1-how-mu</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-72000-was-written-off-in-capital-ratio-5-4-instead-of-old-ra</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-in-4-5-general-reserve-is-81000-and-distributable-balance-of-workmen-co</loc><lastmod>2026-09-21T23:11:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-is-5-2-balance-of-investment-fluctuation-reserve-is-28000-and-preliminary-expens</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-against-a-specific-reserve-is-zero-what-is-its-usual-treatment</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-is-less-than-the-reserve-who-will-receive-the-remaining-amount-after</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-is-more-than-the-reserve-through-which-account-can-the-excess-part-be</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-general-reserve-120000-and-a-new-partner-is-admitted-for-1-5-share</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-has-profit-and-loss-debit-balance-50000-and-new-partner-is-admitted-for</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-5-3-2-total-accumulated-profit-is-150000-and-total-accumula</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/where-is-final-adjustment-of-old-reserves-and-accumulated-losses-made-if-partners-capitals</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/the-adjustment-of-old-reserves-and-accumulated-losses-is-based-on-which-main-principle</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-old-partners-in-4-3-2-general-reserve-is-135000-and-profit-and-loss-account</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-72000-and-claim-is-92000-old-partners-share-3-2-what-extra</loc><lastmod>2026-10-05T14:09:59+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-63000-book-value-of-investments-is-350000-and-market-val</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-54000-and-preliminary-expenses-are-21000-old-partners-share-6-5-what-is</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-left-at-admission-and-kept-in-the-books-of-the-new-firm-what-is-the</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-1-2-profit-and-loss-credit-balance-is-96000-and-advertisement-suspense-i</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-144000-claim-is-60000-old-partners-share-7-3-2-how-much-wi</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-48000-and-actual-additional-bad-debts-are-58000-old-partners-share-4</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-pair-shows-the-correct-classification</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fixed-capital-method-where-will-the-net-profit-from-general-reserve-and-advertisemen</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fluctuating-capital-method-what-is-the-effect-on-old-partners-accounts-when-prelimin</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-4-general-reserve-is-81000-and-capital-reserve-is-63000-new-partner-c-is-a</loc><lastmod>2026-10-05T14:10:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-105000-and-probable-liability-is-126000-old-partners-share-2-5-what</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-investment-fluctuation-reserve-exists-and-market-value-of-investment-is-18000-higher-th</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-credit-balance-is-75000-and-general-reserve-is-45000-old-partners-share-1</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/employees-provident-fund-55000-is-given-at-admission-what-is-its-correct-treatment</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-in-7-5-general-reserve-96000-was-wrongly-distributed-among-all-in</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-52000-bad-debts-of-19000-are-found-and-new-provision-on-remaining-deb</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-6-4-general-reserve-is-72000-and-profit-and-loss-debit-balance-is-96000</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-basic-accounting-principle-for-distributing-reserves</loc><lastmod>2026-09-21T23:11:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-88000-and-related-claim-is-33000-old-partners-share-5-6-how-much-will-b</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-90000-and-investment-fluctuation-reserve-is-42000-investment-loss-is-18</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-profit-and-loss-credit-balance-is-sent-to-revaluation-account-what-is-the-error</loc><lastmod>2026-10-05T14:10:23+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-are-accumulated-profits-and-losses-adjusted-before-admission-of-a-new-partner</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-7-2-1-general-reserve-is-80000-but-accumulated-loss-is-30000-how-much-will</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/free-insurance-reserve-is-45000-and-there-is-no-insurance-claim-old-partners-share-8-7-how</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-profit-and-loss-debit-balance-has-been-credited-to-old-partners-what-is-the-correct-cor</loc><lastmod>2026-09-27T13:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-2-at-admission-reserve-is-49000-and-later-new-ratio-will-be-3-3-1-in-which</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-88000-and-claim-is-38000-what-is-the-correct-journal-logic</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-share-3-4-5-investment-fluctuation-reserve-is-96000-and-investment-loss-is-24000-how</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-68000-and-employees-provident-fund-32000-appear-on-liabilities-side-what-a</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-11-7-reserve-is-90000-and-profit-and-loss-debit-balance-is-36000-if-net-prof</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-may-recording-the-net-amount-instead-of-separately-recording-reserve-and-accumulate-2</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-3-2-contingency-reserve-is-70000-and-actual-liability-is-25000-how-much</loc><lastmod>2026-10-05T14:10:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-is-30000-and-preliminary-expenses-are-18000-old-partners-sha</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-admission-of-a-new-partner-what-position-becomes-clear-by-distributing-old-reserves</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-36000-and-actual-bad-debts-are-15000-old-partners-share-4-5-how-much</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-entry-is-correct-for-distributing-accumulated-loss-56000-among-old-partners-in-old-r</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-58000-and-there-is-no-related-claim-what-is-the-correct-conclusion</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-5-3-general-reserve-is-96000-and-advertisement-suspense-is-36000-what-is</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-share-7-5-and-reserve-96000-is-wrongly-distributed-equally-which-partner-r</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-2-5-capital-reserve-is-120000-and-profit-and-loss-debit-balance-is-50000</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-11-9-general-reserve-is-100000-and-preliminary-expenses-are-25000-what-is-b</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-most-common-higher-level-exam-mistake-in-adjustment-of-reserves-at-admission</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-2-3-general-reserve-is-125000-and-profit-and-loss-account-has</loc><lastmod>2026-10-05T14:10:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-168000-and-preliminary-expenses-are-48000-in-old-ratio-5-7-what-will-be-th</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-140000-and-claim-is-92000-in-old-ratio-7-5-how-much-will-t</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-65000-and-actual-claim-is-88000-what-is-the-correct-treatm</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-85000-investments-fall-from-420000-to-365000-what-balanc</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-28000-and-investments-fall-from-190000-to-145000-what-wi</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-39000-and-investments-increase-from-310000-to-328000-wha</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-5-3-general-reserve-96000-was-wrongly-shared-among-a-b-c-in-n</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-60000-was-shared-equally-among-three-including-the-new-partn</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-72000-and-capital-reserve-is-48000-a-and-b-share-in-7-5-how-much-total</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/dividend-equalisation-reserve-is-90000-and-advertisement-suspense-expenditure-is-30000-in</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-105000-and-estimated-liability-is-65000-in-old-ratio-3-5-what-will</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-46000-and-actual-liability-is-found-to-be-58000-what-is-the-correct</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-reserve-fund-160000-and-reserve-fund-investment-160000-what-is-the</loc><lastmod>2026-09-20T20:43:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-capital-accounts-are-debited-while-closing-general-reserve-what-error-will</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-are-credited-while-closing-debit-balance-of-profit-and-loss-account-what-o</loc><lastmod>2026-10-05T14:10:44+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-5-4-3-profit-and-loss-credit-balance-is-144000-and-prelimin</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-is-11-9-reserve-fund-is-120000-and-profit-and-loss-debit-balance-is-50000-what-i</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/accumulated-profit-is-64000-and-accumulated-loss-is-100000-in-old-ratio-7-5-what-is-the-ne</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-154000-old-partners-share-in-3-4-7-the-third-partner-s-share-was-wrongly-r</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-54000-and-claim-is-also-54000-what-amount-is-distributable</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-48000-and-fall-in-investments-is-also-48000-what-will-be</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-72000-and-fall-in-investments-is-27000-in-old-ratio-5-4</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-99000-from-old-balance-sheet-is-shown-in-new-balance-sheet-without-adjustm</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-56000-was-left-in-the-new-balance-sheet-what-should-have-bee</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/reserve-fund-is-81000-and-capital-reserve-is-45000-a-and-b-share-in-4-5-how-much-total-wil</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/dividend-equalisation-reserve-is-76000-and-profit-and-loss-debit-balance-is-28000-a-and-b</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-96000-fixed-liability-is-56000-and-old-ratio-is-6-4-what-is-the-fir</loc><lastmod>2026-10-05T14:10:51+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-it-wrong-to-distribute-accumulated-profit-in-the-new-profit-sharing-ratio</loc><lastmod>2026-09-21T01:52:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-main-error-in-sharing-accumulated-loss-including-the-new-partner</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-old-profits-in-9-6-general-reserve-105000-and-profit-and-loss-credit-balance</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-66000-was-shared-equally-instead-of-old-ratio-4-7-what-was-t</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/preliminary-expenses-are-42000-and-advertisement-suspense-expenditure-is-18000-in-old-rati</loc><lastmod>2026-09-21T01:52:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/three-partners-share-old-profits-in-3-4-5-general-reserve-is-180000-and-profit-and-loss-de</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-68000-and-claim-is-26000-in-old-ratio-2-5-how-much-will-the-second-pa</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/insurance-reserve-is-44000-and-claim-is-62000-what-will-be-the-treatment-of-excess-claim</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-is-95000-and-profit-and-loss-debit-balance-is-110000-what-is-the-first</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-statement-is-correct-when-separate-investment-exists-against-reserve-fund</loc><lastmod>2026-09-21T01:05:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-90000-was-distributed-in-capital-ratio-7-8-instead-of-old-ratio-4-1-how-mu</loc><lastmod>2026-09-21T20:42:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-90000-was-written-off-in-capital-ratio-7-8-instead-of-old-ra</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-in-5-4-general-reserve-is-99000-and-distributable-balance-of-workmen-co</loc><lastmod>2026-09-21T23:12:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-is-6-5-balance-of-investment-fluctuation-reserve-is-44000-and-preliminary-expens</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-there-is-no-related-claim-against-a-specific-reserve-who-will-get-the-entire-reserve</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-is-less-than-the-reserve-how-will-the-balance-be-distributed</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-related-claim-is-more-than-the-reserve-how-can-the-excess-part-be-treated</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-shows-general-reserve-150000-and-a-new-partner-is-admitted-for-1-6-share</loc><lastmod>2026-10-05T14:10:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-balance-sheet-has-profit-and-loss-debit-balance-72000-and-new-partner-is-admitted-for</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-old-profits-in-6-3-1-total-accumulated-profit-is-200000-and-total-accumula</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-partners-capitals-are-fixed-where-will-old-reserves-and-accumulated-losses-be-adjusted</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/adjustment-of-old-reserves-and-accumulated-losses-is-based-on-which-basic-idea</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-3-5-general-reserve-is-110000-and-bad-debts-reserve-is-40000-additional</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-7-3-profit-and-loss-credit-balance-is-50000-and-advertisement-suspense</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-120000-known-liability-is-45000-and-additional-probable-claim-is-30</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-reserve-60000-is-wrongly-distributed-including-new-partner-in-new-ratio-2-2-1-while-old</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-3-investment-fluctuation-reserve-is-65000-and-market-value-of-investme</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-a-and-b-share-5-3-general-reserve-is-80000-and-accumulated-loss-is-104000-wha</loc><lastmod>2026-10-05T14:11:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-old-partners-in-3-4-5-general-reserve-is-144000-and-profit-and-loss-account</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-96000-and-claim-is-126000-old-partners-share-5-3-what-extr</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-81000-book-value-of-investments-is-420000-and-market-val</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/capital-reserve-is-72000-and-preliminary-expenses-are-27000-old-partners-share-5-4-in-net</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-general-reserve-remains-in-the-books-of-the-new-firm-at-admission-what-is-the-most-corr</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-5-3-profit-and-loss-credit-balance-is-120000-and-advertisement-suspense</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-150000-and-claim-is-66000-old-partners-share-4-3-2-how-muc</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-55000-and-actual-additional-bad-debts-are-73000-old-partners-share-6</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fixed-capital-method-where-will-the-net-profit-from-general-reserve-and-preliminary</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/under-fluctuating-capital-method-what-is-the-effect-on-old-partners-accounts-when-profit-a</loc><lastmod>2026-10-05T14:11:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-8-5-general-reserve-is-78000-and-capital-reserve-is-52000-on-admission-of-ne</loc><lastmod>2026-09-21T23:13:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/contingency-reserve-is-130000-and-probable-liability-is-154000-old-partners-share-5-7-what</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/investment-fluctuation-reserve-is-54000-and-market-value-of-investment-is-27000-higher-tha</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-credit-balance-is-88000-and-general-reserve-is-44000-old-partners-share-3</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/employees-provident-fund-72000-and-general-reserve-90000-are-given-at-admission-what-amoun</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-are-old-partners-in-9-5-general-reserve-112000-was-wrongly-distributed-among-all-i</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-68000-bad-debts-of-26000-are-found-and-new-provision-will-be-created</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-3-4-general-reserve-is-60000-and-profit-and-loss-debit-balance-is-108000</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-basic-accounting-basis-for-distributing-reserves</loc><lastmod>2026-09-21T23:13:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-96000-and-related-claim-is-42000-old-partners-share-8-4-how-much-will-b</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-108000-and-investment-fluctuation-reserve-is-36000-investment-loss-is-2</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-1-5-general-reserve-is-150000-but-accumulated-loss-is-50000-how-much-wil</loc><lastmod>2026-10-05T14:11:25+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/free-insurance-reserve-is-63000-and-there-is-no-insurance-claim-old-partners-share-5-4-how</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-6-5-at-admission-reserve-is-88000-and-later-new-ratio-will-be-4-4-3-in-which</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/workmen-compensation-reserve-is-105000-and-claim-is-45000-what-is-the-correct-journal-logi</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-share-4-5-6-investment-fluctuation-reserve-is-120000-and-investment-loss-is-30000-ho</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-74000-and-employees-provident-fund-26000-appear-on-liabilities-side-what-a</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-7-3-reserve-is-110000-and-profit-and-loss-debit-balance-is-40000-if-net-prof</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-5-4-contingency-reserve-is-96000-and-actual-liability-is-36000-how-much</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/profit-and-loss-debit-balance-is-42000-and-preliminary-expenses-are-30000-old-partners-sha</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-42000-and-actual-bad-debts-are-18000-old-partners-share-6-4-how-much</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-entry-is-correct-for-distributing-accumulated-loss-72000-among-old-partners-in-old-r</loc><lastmod>2026-10-05T14:11:43+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-reserve-is-66000-and-there-is-no-related-claim-what-is-the-correct-conclusion</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-5-2-general-reserve-is-108000-and-advertisement-suspense-is-36000-what-i</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-old-partners-share-8-5-and-reserve-104000-is-wrongly-distributed-equally-which-partner</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-2-4-capital-reserve-is-130000-and-profit-and-loss-debit-balance-is-60000</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-7-6-general-reserve-is-91000-and-preliminary-expenses-are-26000-what-is-b-ne</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-5-4-machinery-replacement-reserve-is-90000-and-there-is-no-definite-repl</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-4-3-investment-fluctuation-reserve-is-70000-and-investment-loss-is-4600</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-5-3-tax-adjustment-reserve-is-64000-and-final-tax-liability-is-found-to-be-4</loc><lastmod>2026-09-21T23:13:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/general-reserve-is-126000-and-profit-and-loss-debit-balance-is-54000-old-partners-share-3</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-2-3-5-workmen-compensation-reserve-is-110000-and-claim-is-80000-how-muc</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-9-4-contingency-reserve-is-78000-and-actual-liability-is-91000-what-extra-lo</loc><lastmod>2026-10-05T14:11:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-4-3-general-reserve-is-96000-and-preliminary-expenses-are-60000-what-is</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-accumulated-profit-80000-is-distributed-in-new-ratio-including-new-partner-instead-of-o</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/bad-debts-reserve-is-72000-and-additional-bad-debts-are-42000-old-partners-share-4-5-how-m</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-share-6-4-profit-and-loss-credit-balance-is-70000-and-accumulated-loss-is-90000-wh</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/special-insurance-reserve-is-85000-and-insurance-claim-is-31000-old-partners-share-7-6-how</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-partners-share-3-2-general-reserve-50000-and-employees-provident-fund-40000-are-given</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-2-3-capital-reserve-is-90000-and-profit-and-loss-debit-balance-is-12000</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-meant-by-new-profit-sharing-ratio-of-remaining-partners-on-retirement-of-a-partner</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-2-1-c-retires-and-there-is-no-new-agreement-what-will-be-the</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-b-dies-and-remaining-partners-continue-in-old-ratio-what</loc><lastmod>2026-10-05T14:12:06+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/between-whom-is-gaining-ratio-calculated</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-general-formula-for-calculating-gaining-ratio</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-2-1-c-retires-a-and-b-take-c-share-equally-what-is-the-new-ra</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-2-c-retires-and-a-alone-takes-his-share-what-is-the-new-rat</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-3-2-c-retires-and-b-alone-takes-his-share-what-is-the-new-rat</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-3-c-retires-and-a-b-take-his-share-in-old-ratio-5-4-what-wi</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-3-1-c-retires-and-a-b-take-his-share-equally-what-will-be-the</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-3-5-c-retires-and-a-b-take-his-share-in-2-3-what-will-be-the</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-question-says-remaining-partners-will-acquire-retiring-partner-share-equally-what-w</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-remaining-partners-acquire-the-retiring-partner-share-in-3-1-what-will-be-the-gaining-r</loc><lastmod>2026-09-21T23:13:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-1-1-1-c-retires-and-a-b-take-his-share-equally-what-will-be-the</loc><lastmod>2026-09-23T16:32:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-4-2-c-retires-what-will-be-a-and-b-new-ratio-without-new-agre</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/from-when-does-the-new-ratio-apply-after-retirement</loc><lastmod>2026-10-05T14:12:30+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-a-retires-in-what-ratio-will-b-and-c-share-without-new-ag</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-5-3-b-retires-in-what-ratio-will-a-and-c-share-without-new-ag</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-7-2-1-b-retires-and-a-alone-takes-his-share-what-is-the-new-rat</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-1-5-b-retires-and-c-alone-takes-his-share-what-is-the-new-rat</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-2-3-c-retires-and-a-b-take-his-share-in-1-2-what-will-be-the</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-1-3-c-retires-and-a-b-take-his-share-in-2-1-what-will-be-the</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-4-5-a-retires-and-b-c-take-his-share-in-1-2-what-will-be-the</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-7-1-a-retires-and-b-c-take-his-share-equally-what-will-be-the</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-main-difference-between-new-ratio-and-gaining-ratio</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-old-share-is-1-3-and-new-share-is-1-2-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:12:37+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-b-old-share-is-1-4-and-new-share-is-3-8-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-old-share-is-2-5-and-new-share-is-also-2-5-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-shares-are-3-5-and-2-5-new-ratio-is-4-1-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-shares-are-1-2-and-1-2-new-ratio-is-3-2-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-2-1-after-c-leaves-a-b-keep-new-ratio-4-3-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-2-1-after-c-leaves-a-b-keep-new-ratio-4-3-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-2-1-after-c-leaves-a-b-keep-new-ratio-4-3-what-will-be-the-gaining-ra</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-retirement-of-a-partner-what-should-be-the-total-new-share-of-remaining-partners</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-two-remaining-partners-new-ratio-is-3-2-what-are-their-new-shares</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-shares-of-two-remaining-partners-are-5-8-and-3-8-what-is-the-new-ratio</loc><lastmod>2026-10-05T14:12:49+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-3-a-dies-in-what-ratio-will-b-and-c-share-without-new-agree</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-1-4-5-b-dies-and-a-c-take-his-share-in-1-1-what-is-the-new-rati</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-6-2-c-dies-and-a-b-take-his-share-in-1-3-what-is-the-new-rati</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-6-2-after-c-death-a-b-new-ratio-is-5-15-what-is-its-simplest</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/for-which-work-is-gaining-ratio-most-commonly-used-on-retirement</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-a-b-new-ratio-is-7-3-what-is-a-new-share</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-a-b-new-ratio-is-7-3-what-is-b-new-share</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-new-ratio-is-7-3-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-new-ratio-is-7-3-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-new-ratio-is-7-3-what-will-be-the-gaining-r</loc><lastmod>2026-10-05T14:13:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-new-ratio-of-remaining-partners-is-directly-given-in-the-question-what-should-be-do</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-question-says-remaining-partners-will-continue-in-old-ratio-how-will-new-ratio-be-f</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-8-4-3-c-retires-and-a-b-continue-in-old-ratio-what-is-the-new-r</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-both-death-and-retirement-cases-for-whom-is-new-ratio-calculated</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-old-ratio-3-2-1-c-retires-and-no-new-information-is-given-what-will-be</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-b-retires-what-is-the-new-ratio-of-a-and-c-if-they-take-b</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-4-3-2-c-retires-and-his-share-is-taken-equally-by-a-and-b-what-will-be</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-3-2-c-retires-and-his-share-is-taken-equally-by-a-and-b-choose-the-corr</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-7-5-4-c-dies-and-his-share-is-taken-by-a-and-b-in-3-1-what-is-the-new-rati</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-old-ratio-2-3-5-c-retires-and-his-share-is-taken-by-a-and-b-in-1-4-what</loc><lastmod>2026-10-05T14:13:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-3-5-c-retires-and-his-share-is-taken-by-a-and-b-in-1-4-which-is-the-cor</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-1-2-3-a-retires-what-will-be-the-new-ratio-of-b-and-c-if-no-inf</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-3-3-2-a-retires-and-his-share-is-taken-equally-by-b-and-c-what-is-the-new</loc><lastmod>2026-09-23T16:33:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-5-4-3-b-retires-and-his-share-is-taken-by-a-and-c-in-2-1-what-is-the-new</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-5-3-a-retires-and-his-share-is-taken-by-b-and-c-in-3-2-what-is-the-new</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/how-is-the-new-share-of-a-continuing-partner-calculated-in-new-ratio</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-does-gaining-ratio-show</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/new-ratio-is-7-5-and-old-ratio-of-a-and-b-was-3-2-what-is-a-gained-share</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-of-a-and-b-is-3-2-after-death-of-c-new-ratio-of-a-and-b-is-7-5-what-will-be-b-ga</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-4-2-c-retires-and-new-ratio-of-a-and-b-is-5-5-what-will-be-the-gaining</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-3-2-1-c-dies-and-a-b-new-ratio-is-2-1-what-is-the-gaining-ratio</loc><lastmod>2026-09-21T23:13:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-5-3-2-c-retires-and-a-b-new-ratio-is-3-2-what-is-the-gaining-ratio</loc><lastmod>2026-09-23T21:28:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-5-3-2-c-retires-and-a-b-new-ratio-is-3-2-choose-the-correct-gaining-ratio</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-2-1-c-retires-and-new-ratio-of-a-and-b-is-3-2-who-acquired-more-profit</loc><lastmod>2026-09-21T23:13:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-of-a-b-c-is-6-3-1-c-retires-and-new-ratio-of-a-b-is-7-3-what-is-the-gaining-rati</loc><lastmod>2026-10-05T14:14:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-1-5-c-retires-and-a-b-new-ratio-is-3-2-which-statement-is-correct</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-1-5-c-retires-and-a-b-new-ratio-is-3-2-what-is-the-gaining-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-1-5-c-retires-and-a-b-new-ratio-is-3-2-choose-the-correct-gaining-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-retiring-partner-share-is-taken-equally-by-the-continuing-partners-what-will-be-the</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-retiring-partner-share-is-taken-by-continuing-partners-in-old-ratio-then-new-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-5-2-3-a-retires-and-b-and-c-take-a-share-in-2-3-what-is-the-new-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-3-5-2-b-retires-and-a-and-c-take-b-share-in-1-1-what-is-the-new-ratio</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-6-2-2-a-dies-and-b-and-c-take-a-share-in-old-ratio-what-is-the-new-ratio</loc><lastmod>2026-09-21T23:14:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-2-4-c-retires-and-a-b-new-ratio-is-3-2-what-is-a-new-share</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-3-5-c-retires-and-a-b-new-ratio-is-4-6-what-is-the-simplified-new-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-1-3-2-a-retires-and-b-c-new-ratio-is-5-4-what-will-be-b-new-share</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-3-4-3-c-retires-if-a-b-new-ratio-is-1-1-which-statement-is-correct</loc><lastmod>2026-09-27T23:18:01+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-4-4-c-retires-and-a-b-new-ratio-is-1-2-what-is-the-gaining-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-4-4-c-retires-and-a-b-new-ratio-is-1-2-choose-the-correct-gaining-ratio</loc><lastmod>2026-10-05T14:14:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-5-1-c-retires-and-a-b-new-ratio-is-1-1-what-is-the-gaining-ratio</loc><lastmod>2026-09-21T23:14:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-3-1-2-b-retires-and-a-and-c-take-his-share-in-old-ratio-what-is-the-new-r</loc><lastmod>2026-10-05T14:15:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-4-2-1-b-dies-and-a-and-c-take-his-share-in-3-2-what-is-the-new-ratio</loc><lastmod>2026-09-23T16:33:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-2-7-1-a-retires-and-b-and-c-take-a-share-equally-what-is-the-new-ratio</loc><lastmod>2026-10-05T14:15:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/when-is-new-ratio-needed-after-retirement</loc><lastmod>2026-10-05T14:15:09+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-only-old-ratio-and-retiring-partner-are-given-in-a-question-how-will-new-ratio-be-found</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-1-4-5-c-retires-and-new-ratio-is-3-7-what-is-a-gain</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-1-4-5-c-retires-and-new-ratio-is-3-7-what-is-b-gain</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-1-4-5-c-retires-and-new-ratio-is-3-7-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-are-in-2-2-3-3-d-retires-and-no-information-is-given-what-will-be-new-ratio-of</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-are-in-3-2-2-1-b-retires-what-is-the-old-mutual-ratio-of-continuing-partners</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-are-in-2-3-4-1-d-retires-and-his-share-is-taken-equally-by-a-b-c-what-is-a-new</loc><lastmod>2026-10-05T14:15:10+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-are-in-2-3-4-1-d-retires-and-his-share-is-taken-equally-by-a-b-c-what-is-the-n</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-in-7-2-1-c-retires-and-new-ratio-of-a-and-b-is-4-1-which-statement-is-correc</loc><lastmod>2026-09-20T20:43:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-are-in-3-2-2-1-d-retires-and-his-share-is-taken-by-a-b-c-in-1-1-2-what-will-be</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-retirement-if-there-is-no-new-agreement-in-which-ratio-do-remaining-partners-share-p</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/while-calculating-gaining-ratio-old-share-is-subtracted-from-what</loc><lastmod>2026-09-21T23:14:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-2-c-retires-and-there-is-no-new-agreement-what-is-the-new-r</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-5-3-a-dies-what-will-be-b-and-c-new-ratio-if-they-continue-in</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-1-2-3-b-retires-and-there-is-no-new-agreement-what-will-be-a-an</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-2-5-c-retires-and-a-b-acquire-his-share-equally-what-will-be</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-1-5-c-retires-and-a-takes-his-entire-share-what-will-be-the-n</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-2-2-b-retires-and-c-takes-b-s-entire-share-what-will-be-the-n</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-a-b-take-his-share-in-3-2-what-will-be-the</loc><lastmod>2026-09-27T13:16:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-7-2-1-a-retires-and-b-c-take-his-share-in-2-5-what-will-be-the</loc><lastmod>2026-10-05T14:15:17+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-4-4-b-dies-and-a-c-take-his-share-equally-what-will-be-the-ne</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-remaining-partners-acquired-retiring-partner-share-in-4-1-what-will-be-the-gaining-rati</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-remaining-partners-take-the-retiring-partner-share-equally-what-will-be-their-gaining-r</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-shares-are-2-5-and-3-5-new-ratio-is-3-2-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-shares-are-2-5-and-3-5-new-ratio-is-3-2-what-is-b-gaining-share</loc><lastmod>2026-09-21T23:14:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-old-share-is-3-8-and-new-share-is-5-8-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-b-old-share-is-1-3-and-new-share-is-1-2-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-remaining-partner-s-new-share-becomes-less-than-old-share-will-he-be-treated-as-a-gai</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-retirement-or-death-for-what-purpose-is-gaining-ratio-often-used</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-new-ratio-is-3-2-what-is-a-new-share</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-new-ratio-is-3-2-what-is-b-new-share</loc><lastmod>2026-10-05T14:15:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-new-ratio-is-3-2-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-new-ratio-is-3-2-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-new-ratio-is-3-2-what-will-be-the-gaining-r</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-c-retires-and-new-ratio-is-2-3-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-c-retires-and-new-ratio-is-2-3-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-c-retires-and-new-ratio-is-2-3-what-will-be-the-gaining-r</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/the-new-ratio-of-two-remaining-partners-is-7-3-what-will-be-their-new-shares</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-new-shares-of-remaining-partners-are-4-9-and-5-9-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-shares-are-2-7-and-5-7-what-is-the-new-ratio-of-remaining-partners</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-a-retiring-partner-leaves-among-whom-is-the-whole-future-profit-shared</loc><lastmod>2026-10-05T14:15:31+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-death-of-a-partner-among-whom-is-the-new-ratio-calculated</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-9-3-3-a-dies-and-there-is-no-new-agreement-what-will-be-b-and-c</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-4-5-b-dies-and-there-is-no-new-agreement-what-will-be-a-and-c</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-3-4-c-dies-and-a-b-take-his-share-in-1-2-what-will-be-the-new</loc><lastmod>2026-09-27T23:18:01+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-1-4-a-retires-and-b-c-take-his-share-in-2-3-what-will-be-the</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-1-5-4-a-dies-and-b-c-take-his-share-equally-what-will-be-the-ne</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-8-6-1-c-retires-and-a-b-continue-in-old-ratio-what-is-the-new-r</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-10-5-5-a-retires-and-b-c-continue-in-old-ratio-what-will-be-the</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-found-by-comparing-new-ratio-and-old-ratio</loc><lastmod>2026-09-21T23:14:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-gaining-ratio-is-2-3-who-is-gaining-more</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-gaining-ratio-is-1-0-what-does-it-mean</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-gaining-ratio-is-0-1-what-does-it-mean</loc><lastmod>2026-10-05T14:15:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-retiring-partner-share-is-1-5-and-two-remaining-partners-take-it-equally-what-will-be-e</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-retiring-partner-share-is-3-10-and-remaining-partners-take-it-in-2-1-what-is-first-part</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-retiring-partner-share-is-3-10-and-remaining-partners-take-it-in-2-1-what-is-second-par</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-3-5-c-retires-if-a-and-b-take-c-share-in-1-4-what-will-be-the</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-4-2-c-retires-and-a-b-new-ratio-is-3-2-what-is-a-gaining-shar</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-4-2-c-retires-and-a-b-new-ratio-is-3-2-what-is-b-gaining-shar</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-4-2-c-retires-and-a-b-new-ratio-is-3-2-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-have-old-ratio-4-3-2-c-retires-and-no-extra-information-is-given-what-will-be-th</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-7-5-3-b-dies-and-no-information-is-given-what-will-be-the-new-ratio-of-a-a</loc><lastmod>2026-09-27T07:25:39+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-2-3-a-retires-and-b-and-c-take-his-share-in-their-old-ratio-what-is-the</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-2-1-c-retires-and-his-share-is-taken-equally-by-a-and-b-what-will-be-the</loc><lastmod>2026-10-05T14:15:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-3-1-c-retires-and-his-share-is-taken-by-a-and-b-in-2-1-what-will-be-the</loc><lastmod>2026-10-05T14:16:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-5-3-c-retires-and-his-share-is-taken-by-a-and-b-in-3-2-what-will-be-the</loc><lastmod>2026-10-05T14:16:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-5-1-c-retires-and-a-and-b-take-his-share-in-1-4-what-will-be-the-new-rat</loc><lastmod>2026-09-27T13:16:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-3-2-b-retires-and-a-and-c-take-b-share-in-2-1-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-3-2-a-dies-and-b-and-c-take-a-share-equally-what-will-be-the-new-ratio</loc><lastmod>2026-09-23T21:28:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-1-7-c-retires-and-a-b-new-ratio-is-given-as-3-2-what-is-a-new-share</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-3-4-c-retires-and-a-b-new-ratio-is-5-5-what-is-the-simplified-new-ratio</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-is-the-correct-formula-for-finding-new-share-of-a-continuing-partner</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-meaning-of-gaining-ratio</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/old-ratio-of-a-and-b-was-2-1-after-death-of-c-new-ratio-of-a-and-b-is-5-3-what-is-a-gained</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-ratio-was-2-1-after-c-dies-the-new-ratio-is-5-3-what-is-b-gained-share</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-2-1-c-retires-and-a-b-new-ratio-is-7-5-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:05+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-3-c-retires-and-a-b-new-ratio-is-5-4-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-3-c-retires-and-a-b-new-ratio-is-5-4-choose-the-correct-gaining-ratio</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-1-4-c-retires-and-a-b-new-ratio-is-3-2-who-gained-more-share</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-2-2-c-retires-and-a-b-new-ratio-is-7-3-what-is-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-7-2-1-c-retires-and-a-b-new-ratio-is-4-1-what-is-the-gaining-ratio</loc><lastmod>2026-09-23T21:28:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-3-5-c-retires-and-new-ratio-is-1-1-which-statement-is-correct</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-3-5-c-retires-and-a-b-new-ratio-is-1-1-what-will-be-the-gaining-ratio</loc><lastmod>2026-09-23T21:28:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-continuing-partners-take-retiring-partner-share-in-5-3-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-retiring-partner-share-is-taken-by-continuing-partners-in-old-ratio-then-new-rati-2</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-2-4-a-retires-and-b-and-c-take-a-share-in-1-3-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-6-2-b-retires-and-a-and-c-take-his-share-equally-what-will-be-the-new-ra</loc><lastmod>2026-09-21T23:14:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-8-1-1-a-dies-and-b-and-c-take-a-share-in-old-ratio-what-will-be-the-new-ra</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-5-2-c-retires-and-a-b-new-ratio-is-given-as-4-6-what-will-be-the-simplif</loc><lastmod>2026-10-05T14:16:12+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-5-4-a-retires-and-b-c-new-ratio-is-7-5-what-will-be-b-new-share</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-4-1-c-retires-and-a-b-new-ratio-is-3-2-which-statement-is-correct</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-4-1-c-retires-and-a-b-new-ratio-is-3-2-choose-the-correct-statement</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-4-3-c-retires-and-a-b-new-ratio-is-2-3-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-1-3-c-retires-and-a-b-new-ratio-is-5-2-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-1-3-c-retires-and-a-b-new-ratio-is-5-2-choose-the-correct-gaining-ratio</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-6-3-b-retires-and-a-and-c-take-his-share-in-old-ratio-what-will-be-the-n</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-2-3-b-dies-and-a-and-c-take-his-share-in-4-1-what-will-be-the-new-ratio</loc><lastmod>2026-09-27T13:16:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-7-5-a-retires-and-b-and-c-take-a-share-equally-what-will-be-the-new-rati</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/for-what-purpose-is-new-ratio-used</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/gaining-ratio-is-mostly-connected-with-which-purpose</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-question-gives-only-old-ratio-and-deceased-partner-how-will-the-new-ratio-be-found</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-1-7-c-retires-and-new-ratio-is-1-1-what-is-a-gain</loc><lastmod>2026-10-05T14:16:19+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-1-7-c-retires-and-new-ratio-is-1-1-what-is-b-gain</loc><lastmod>2026-10-05T14:16:20+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-1-7-c-retires-and-new-ratio-is-1-1-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-3-2-3-2-d-retires-and-no-information-is-given-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-4-1-3-2-b-retires-what-is-the-old-mutual-ratio-of-continuing-partners</loc><lastmod>2026-09-27T13:16:26+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-1-2-3-4-d-retires-and-his-share-is-taken-equally-by-a-b-c-what-will-be-a</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-1-2-3-4-d-retires-and-his-share-is-taken-equally-by-a-b-c-what-will-be-t</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-8-1-1-c-retires-and-a-b-new-ratio-is-9-1-which-statement-is-correct</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-in-2-3-1-4-c-retires-and-his-share-is-taken-by-a-b-d-in-1-2-1-what-will</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-3-c-retires-and-there-is-no-new-agreement-what-will-be-the</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-3-1-a-dies-and-there-is-no-new-agreement-what-will-be-the-new</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-2-5-b-retires-without-a-new-agreement-what-will-be-the-new-ra</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-share-does-gaining-ratio-show</loc><lastmod>2026-10-05T14:16:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-formula-is-correct-for-finding-gaining-share</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-5-1-c-retires-and-a-takes-his-full-share-what-will-be-the-new</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-7-1-2-b-retires-and-c-takes-b-s-full-share-what-will-be-the-new</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-2-4-c-retires-and-a-b-acquire-his-share-in-1-3-what-will-be-t</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-8-3-1-a-retires-and-b-c-acquire-his-share-in-3-5-what-will-be-t</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-5-3-b-dies-and-a-c-acquire-his-share-equally-what-will-be-the</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-remaining-partners-acquire-retiring-partner-s-share-in-5-2-what-will-be-the-gaining-rat</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-two-remaining-partners-take-the-retiring-partner-s-share-equally-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-shares-are-1-3-and-2-3-new-ratio-is-1-1-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-shares-are-1-3-and-2-3-new-ratio-is-1-1-what-is-b-gaining-share</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-old-share-is-2-7-and-new-share-is-4-7-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-b-old-share-is-3-10-and-new-share-is-1-2-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:16:34+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-remaining-partner-s-new-share-is-equal-to-old-share-what-will-be-his-gaining-share</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/on-retirement-what-is-the-most-common-use-of-gaining-ratio</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-3-c-retires-and-a-b-new-ratio-is-5-4-what-is-a-new-share</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-3-c-retires-and-a-b-new-ratio-is-5-4-what-is-b-new-share</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-3-c-retires-and-new-ratio-is-5-4-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-3-c-retires-and-new-ratio-is-5-4-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-3-c-retires-and-new-ratio-is-5-4-what-will-be-the-gaining-r</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/the-new-ratio-of-two-remaining-partners-is-8-7-what-will-be-their-new-shares</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-shares-of-remaining-partners-are-6-11-and-5-11-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-shares-are-3-8-and-5-8-what-is-the-new-ratio-of-remaining-partners</loc><lastmod>2026-10-05T14:16:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-does-a-retiring-partner-not-share-future-profit</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/after-death-of-a-partner-future-profit-is-shared-among-whom</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-6-3-a-dies-and-there-is-no-new-agreement-what-is-the-simplifi</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-9-4-5-b-dies-and-there-is-no-new-agreement-what-will-be-the-new</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-4-2-c-dies-and-a-b-acquire-his-share-in-2-1-what-will-be-the</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-1-3-a-retires-and-b-c-acquire-his-share-in-1-5-what-will-be-t</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-4-4-a-dies-and-b-c-take-his-share-equally-what-will-be-the-ne</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-12-8-4-c-retires-and-a-b-continue-in-old-ratio-what-is-the-simp</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-15-5-10-a-retires-and-b-c-continue-in-old-ratio-what-will-be-th</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-ratio-is-found-by-comparing-old-and-new-shares</loc><lastmod>2026-09-27T07:26:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-gaining-ratio-is-3-4-who-is-gaining-more</loc><lastmod>2026-10-05T14:16:48+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-gaining-ratio-is-0-1-what-is-its-simple-meaning</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-gaining-ratio-is-1-0-who-is-gaining</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-retiring-partner-s-share-is-2-9-and-two-remaining-partners-take-it-equally-what-is-each</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-retiring-partner-s-share-is-4-15-and-remaining-partners-take-it-in-3-1-what-is-the-firs</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-increase-in-the-profit-sharing-ratio-of-the-continuing-partners-when-a-partner</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-2-5-c-retires-if-a-and-b-acquire-c-share-in-2-3-what-will-be</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-3-4-c-retires-and-a-b-new-ratio-is-2-1-what-is-a-gaining-shar</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-3-4-c-retires-and-a-b-new-ratio-is-2-1-what-is-b-gaining-shar</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-3-4-c-retires-and-a-b-new-ratio-is-2-1-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-question-directly-gives-new-ratio-as-4-3-in-which-ratio-will-future-profits-of-rema</loc><lastmod>2026-09-21T01:52:24+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-question-says-remaining-partners-will-continue-in-old-ratio-what-should-be-done-fir</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/in-both-retirement-and-death-cases-for-whom-is-the-new-ratio-calculated</loc><lastmod>2026-10-05T14:16:55+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-2-4-b-retires-and-a-c-acquire-his-share-in-3-1-what-will-be-t</loc><lastmod>2026-09-23T21:28:28+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-have-old-ratio-5-3-2-c-retires-and-no-extra-information-is-given-what-will-be-th</loc><lastmod>2026-10-05T14:17:14+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-4-5-b-dies-and-no-new-information-is-given-what-will-be-the-new-ratio-of</loc><lastmod>2026-09-21T01:52:52+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-3-5-a-retires-and-b-and-c-take-his-share-in-their-old-ratio-what-will-be</loc><lastmod>2026-10-05T14:17:14+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-1-c-retires-and-his-share-is-taken-equally-by-a-and-b-what-will-be-the</loc><lastmod>2026-10-05T14:17:14+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-7-2-1-c-retires-and-his-share-is-taken-by-a-and-b-in-3-2-what-will-be-the</loc><lastmod>2026-10-05T14:17:14+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-5-2-c-retires-and-his-share-is-taken-by-a-and-b-in-1-3-what-will-be-the</loc><lastmod>2026-10-05T14:17:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-1-4-c-retires-and-a-and-b-take-his-share-in-2-2-what-will-be-the-new-rat</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-6-2-b-retires-and-a-and-c-take-b-share-in-1-2-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:17:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-4-5-a-dies-and-b-and-c-take-a-share-equally-what-will-be-the-new-ratio</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-3-5-c-retires-and-a-b-new-ratio-is-given-as-5-3-what-is-a-new-share</loc><lastmod>2026-10-05T14:17:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-4-2-c-retires-and-a-b-new-ratio-is-given-as-6-6-what-will-be-the-simplif</loc><lastmod>2026-10-05T14:17:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-is-the-correct-way-to-calculate-new-share-of-a-continuing-partner</loc><lastmod>2026-10-05T14:17:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-does-gaining-ratio-indicate</loc><lastmod>2026-10-05T14:17:15+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-mutual-ratio-was-3-2-after-c-dies-a-and-b-new-ratio-is-7-5-what-is-a-gained-sh</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-and-b-old-mutual-ratio-was-3-2-after-c-dies-a-and-b-new-ratio-is-7-5-what-is-b-gained-sh</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-3-c-retires-and-a-b-new-ratio-is-5-4-what-will-be-the-correct-gaining</loc><lastmod>2026-09-21T23:14:58+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-2-3-c-retires-and-a-b-new-ratio-is-3-2-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-1-7-c-retires-and-a-b-new-ratio-is-1-1-who-gained-more-share</loc><lastmod>2026-09-27T07:26:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-7-1-2-c-retires-and-a-b-new-ratio-is-4-1-what-will-be-the-gaining-ratio</loc><lastmod>2026-09-21T00:19:41+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-2-5-c-retires-and-a-b-new-ratio-is-2-3-which-statement-is-correct</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-2-5-c-retires-and-a-b-new-ratio-is-2-3-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-continuing-partners-take-retiring-partner-share-in-4-5-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-retiring-partner-share-is-taken-equally-by-continuing-partners-what-will-be-the-gai</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-the-retiring-partner-share-is-taken-by-continuing-partners-in-their-old-ratio-then-the</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-2-2-a-retires-and-b-and-c-take-a-share-in-3-1-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-7-2-b-retires-and-a-and-c-take-his-share-equally-what-will-be-the-new-ra</loc><lastmod>2026-09-23T16:33:40+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-9-3-3-a-dies-and-b-and-c-take-a-share-in-old-ratio-what-will-be-the-new-ra</loc><lastmod>2026-09-21T23:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-3-2-c-retires-and-a-b-new-ratio-is-given-as-10-6-what-will-be-the-simpli</loc><lastmod>2026-10-05T14:17:22+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-5-3-a-retires-and-b-c-new-ratio-is-4-3-what-will-be-b-new-share</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-5-1-c-retires-and-a-b-new-ratio-is-1-1-which-statement-is-correct</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-5-2-c-retires-and-a-b-new-ratio-is-2-3-which-statement-is-correct</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-5-3-c-retires-and-a-b-new-ratio-is-3-7-what-will-be-the-gaining-ratio</loc><lastmod>2026-09-21T23:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-1-5-c-retires-and-a-b-new-ratio-is-7-3-what-will-be-the-gaining-ratio</loc><lastmod>2026-09-23T21:29:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-6-2-2-c-retires-and-a-b-new-ratio-is-4-1-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-1-5-4-b-retires-and-a-and-c-take-his-share-in-old-ratio-what-will-be-the-n</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-4-3-3-b-dies-and-a-and-c-take-his-share-in-2-1-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-2-7-1-a-retires-and-b-and-c-take-a-share-equally-what-will-be-the-new-rati</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-new-ratio-needed-after-retirement</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-1-6-c-retires-and-new-ratio-is-2-1-what-is-a-gain</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-1-6-c-retires-and-new-ratio-is-2-1-what-is-b-gain</loc><lastmod>2026-10-05T14:17:29+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-1-6-c-retires-and-new-ratio-is-2-1-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-2-3-2-3-d-retires-and-no-information-is-given-what-will-be-the-new-ratio</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-5-2-4-1-b-retires-what-is-the-old-mutual-ratio-of-continuing-partners</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-2-2-3-3-d-retires-and-his-share-is-taken-equally-by-a-b-c-what-will-be-a</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-2-2-3-3-d-retires-and-his-share-is-taken-equally-by-a-b-c-what-will-be-t</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-3-2-1-4-c-retires-and-his-share-is-taken-by-a-b-d-in-2-1-1-what-will-be</loc><lastmod>2026-09-23T21:29:21+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-1-3-2-4-b-retires-and-his-share-is-taken-by-a-c-d-in-2-1-3-what-will-be</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-5-4-1-c-retires-and-a-b-new-ratio-is-3-2-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-3-5-2-b-retires-and-a-and-c-take-his-share-in-4-1-what-will-be-the-new-rat</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-2-1-3-4-d-dies-and-a-b-c-take-his-share-in-1-2-1-what-will-be-c-new-shar</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-3-2-c-retires-and-a-b-acquire-his-share-in-3-1-what-will-be-t</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-5-3-b-dies-and-a-c-acquire-his-share-in-2-3-what-will-be-the</loc><lastmod>2026-10-05T14:17:36+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-7-2-1-a-retires-and-b-c-acquire-his-share-in-4-3-what-will-be-t</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-4-5-c-retires-and-a-b-new-ratio-is-5-4-what-is-a-gaining-shar</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-4-5-c-retires-and-a-b-new-ratio-is-5-4-what-is-b-gaining-shar</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-4-5-c-retires-and-a-b-new-ratio-is-5-4-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-a-b-new-ratio-is-2-3-which-partner-s-share</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-a-b-new-ratio-is-2-3-what-is-b-gaining-shar</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-4-1-c-retires-and-a-b-new-ratio-is-2-3-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-3-2-b-retires-and-a-c-acquire-his-share-in-5-4-what-will-be-t</loc><lastmod>2026-09-27T07:26:27+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-5-4-a-dies-and-b-c-acquire-his-share-in-1-2-what-will-be-the</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-5-3-a-retires-and-b-c-acquire-his-share-in-3-2-what-will-be-t</loc><lastmod>2026-09-21T23:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-8-3-4-c-retires-if-a-b-continue-in-old-ratio-what-will-be-the-g</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-9-6-5-b-retires-if-a-c-continue-in-old-ratio-what-is-the-simpli</loc><lastmod>2026-10-05T14:17:50+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-12-8-5-a-dies-if-b-c-continue-in-old-ratio-what-will-be-the-new</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-7-5-c-retires-and-a-b-new-ratio-is-4-5-what-is-a-gaining-shar</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-7-5-c-retires-and-a-b-new-ratio-is-4-5-what-is-b-gaining-shar</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-7-5-c-retires-and-a-b-new-ratio-is-4-5-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-5-4-c-retires-and-a-b-keep-new-ratio-3-4-whose-share-has-decr</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-5-4-c-retires-and-a-b-keep-new-ratio-3-4-what-is-a-gaining-sh</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-5-4-c-retires-and-a-b-keep-new-ratio-3-4-what-is-b-gaining-sh</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-5-5-4-c-retires-and-a-b-keep-new-ratio-3-4-what-will-be-the-gai</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-9-4-2-c-retires-and-a-b-acquire-his-share-in-1-1-what-will-be-t</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-2-3-4-a-retires-and-b-c-acquire-his-share-in-5-4-what-will-be-t</loc><lastmod>2026-10-05T14:17:57+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-3-1-b-dies-and-a-c-acquire-his-share-in-2-1-what-will-be-the</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-two-remaining-partners-old-shares-are-3-8-and-1-4-and-new-shares-are-5-8-and-3-8-what-i</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-new-share-is-7-12-and-old-share-is-1-3-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-b-old-share-is-5-16-and-new-share-is-7-16-what-will-be-b-gaining-share</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-remaining-partners-new-ratio-is-7-5-and-their-old-shares-were-1-2-and-1-3-what-will-be</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-4-4-2-c-retires-if-a-b-new-ratio-is-5-5-what-will-be-the-gainin</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-2-2-c-retires-a-b-new-ratio-is-5-5-whose-share-decreased</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-2-2-c-retires-and-a-b-new-ratio-is-5-5-what-is-b-gaining-shar</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-6-2-2-c-retires-and-a-b-new-ratio-is-5-5-what-is-the-gaining-ra</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-b-retires-and-a-c-new-ratio-is-7-3-what-is-a-gaining-shar</loc><lastmod>2026-10-05T14:18:04+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-b-retires-and-a-c-new-ratio-is-7-3-what-is-c-gaining-shar</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-profits-in-3-5-2-b-retires-and-a-c-new-ratio-is-7-3-what-will-be-the-gaini</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-ratio-is-3-2-and-gaining-ratio-is-1-1-which-statement-may-be-correct</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-b-new-ratio-is-9-7-and-a-old-share-is-1-2-what-is-a-gaining-share</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-a-b-new-ratio-is-9-7-and-b-old-share-is-3-8-what-is-b-gaining-share</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-3-2-2-1-d-retires-and-a-b-c-continue-in-old-ratio-what-will-be-th</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-4-3-2-1-c-retires-and-a-b-d-acquire-his-share-in-2-1-1-what-will</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-4-3-2-1-c-retires-and-a-b-d-acquire-his-share-in-2-1-1-what-is-th</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-5-4-3-2-b-dies-and-a-c-d-acquire-his-share-in-1-2-1-what-will-be</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-6-4-3-2-a-retires-and-b-c-d-acquire-his-share-equally-what-will-b</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-2-3-4-5-d-retires-and-a-b-c-acquire-his-share-in-2-2-1-what-will</loc><lastmod>2026-10-05T14:18:11+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-total-new-share-of-remaining-partners-comes-less-than-1-what-does-it-indicate</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-ratio-is-13-7-what-will-be-the-new-shares-of-first-and-second-remaining-partners</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-new-shares-are-17-27-and-10-27-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-can-new-ratio-and-gaining-ratio-be-different-on-retirement</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-d-share-profits-in-3-3-2-2-d-retires-and-a-b-c-acquire-his-share-in-1-2-1-what-will</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-are-old-partners-in-5-4-3-c-retires-and-no-special-information-is-given-what-wil</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-in-2-3-4-1-b-dies-and-no-new-information-is-given-what-will-be-the-new-r</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/which-relation-is-correct-for-finding-the-new-share-of-a-continuing-partner</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/what-is-the-correct-meaning-of-gaining-ratio</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-7-5-3-c-retires-and-his-share-is-taken-by-a-and-b-in-2-1-what-will-be-t</loc><lastmod>2026-10-05T14:18:18+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-2-5-c-retires-and-his-share-is-taken-by-a-and-b-in-1-4-what-will-be-t</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-4-3-2-b-dies-and-a-and-c-take-b-share-in-3-1-what-will-be-the-new-ratio</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-1-4-5-a-dies-and-b-and-c-take-his-share-equally-what-will-be-the-new-ra</loc><lastmod>2026-09-27T03:09:53+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-6-1-3-c-retires-and-a-b-new-ratio-is-5-2-what-will-be-the-correct-gaini</loc><lastmod>2026-09-23T16:34:33+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-2-5-c-retires-and-a-b-new-ratio-is-2-3-who-gains-more-share</loc><lastmod>2026-09-21T23:15:46+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-continuing-partners-take-retiring-partner-share-in-7-5-what-will-be-the-gaining-ratio</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/if-continuing-partners-acquire-retiring-partner-share-in-their-old-mutual-ratio-how-will-t</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-5-3-2-c-retires-and-a-b-new-ratio-is-given-as-10-6-what-will-be-the-sim</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-c-and-d-share-in-5-2-4-1-b-retires-and-no-information-is-given-what-will-be-the-new-ra</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-1-6-c-retires-and-the-new-ratio-is-2-1-what-is-a-gained-share</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/a-b-and-c-share-in-3-1-6-c-retires-and-the-new-ratio-is-2-1-what-is-b-gained-share</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/why-is-new-ratio-needed-after-retirement-or-death</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url><url><loc>https://muftshiksha.com/class-12/accountancy/question/gaining-ratio-is-most-closely-connected-with-which-adjustment</loc><lastmod>2026-10-05T14:18:35+05:30</lastmod></url></urlset>