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[Ans.
3. X 79
बनार
(ङ) गुरु के प्रवेश के बाद नया लाभ-हानि का अनुपात 35 : 25 : 40 ।
प्रवेश पर पुनर्मूल्यांकन खाता, साझेदारों के पूँजी खाते तथा गुरु के प्रवेश के पश्चात् 1 अप्रैल, 2015 को चिट्ठा बनाइए।
following terms:
(a) Guru will be paid 40% of profits.
(b) Guru will bring in cash 3 1,00,000 as capital and 7 24,000 as goodwill.
(d) It was decided to revalue the assets on April 1, 2015 as follows:
Fixed Assets
4,00,000
Investments
Current Assets
Loans and Advances
(e) The new profit-sharing ratio after the admission of Guru was 35 : 25: 40.
Prepare Revaluation Account, Partners Capital Accounts and Balance Sheet as on April 1, 2015 after admission
of Guru.
[Ans. Profit on Revaluation 3 30,000; Capital Balance : Gopal * 1,53,000; Govind 7 1,01,000; Guru ? 1,00,000,
Balance Sheet Total 8,04,000)
Nil
1,80,000
1,00,000
xa
sh
b
एस बी पी डी पब्लिकेशन्स वित्तीय लेखांकन-XII
Due to financial difficulties, they have decided to admit Guru as a partner in the firm from April 1, 2015 on the
(c) It was decided that partners will not withdraw their share of goodwill nor will goodwill appear in the books.
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