Question

Goodwill brought in cash and immediately withdrawn, Ledger Ale's, Bala
Sheet) A, B and C are partners in a firm sharing profits and losses in the ratio of 3
Altap's capital 12,000 Balance Sheet total 1,21,20 JU:
1 respectively. Following is their balance sheet as on 31.3.2016:
Liabilities
Assets
Capital A
30.000 Land and building
20.000 Fumiture
C
10,000 Stock
Reserve
29,800 Bill receivable
Creditors
6.200 | Debtors
Bils payable
4,000 Cash at bank
1,00.000
50
20
SO
TOO
D is admitted as a partner w.e.f. 1.4.2016 on the following terms:
(a) D will bring in 15,000 as capital and 12,000 as premium for goodwill. Hall of
the premium will be withdrawn by the partners.



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