Question

A and B are partners sharing profits and losses as 2 : 1. C is admitted and profit sharing ratio becomes 4 : 3 : 2. Goodwill is valued at ₹94,500. C brings required goodwill in cash. Goodwill amount will be Credited to :
(A) A ₹14,000 and B ₹7,000
(B) A ₹12,000 and B ₹9,000
(C) A ₹21,000
(D) A ₹94,500​

Answer 1

Answer:

The premium for goodwill is given only on the sacriface made by the old partner in their Sacrifice ratio.

Sacrifice ratio = Old ratio - New ratio

A's Sacrifice = 2/3 - 4/9 = 2/9

B's Sacrifice = 1/3 - 3/9 = 0/9

Here the b hasnt sacrifice something and havent gain anything. Therefore the amt of goodwill will be given to A only.

A will get 94500 × 2/9 = 21000 rupees....

Answer 2

Answer:

c)A₹21,000

Explanation:

Goodwill amount will be Credited to (A)