3. नए साझेदार के प्रवेश के समय परिसम्पतियों और देयताओं का पुनर्मूल्यांकन करते समय कौन
सी जर्नल प्रविष्टियाँ की जाती हैं ? साझेदारों की पूंजी को नये लाभ - विभाजन अनुपात में
समायोजित करना हो तो आप प्रत्येक साझेदार की नयी पूंजी को राशि कैसे निकालेंगे।
उदाहरण दीजिए।
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