Question

Ram, Shyam and Ghanshyam are partners sharing profits in the ratio of 5 : 3 : 2. Shyam retires,

and the new profit sharing ratio between Ram and Ghanshyam is 1 : 1. The goodwill of the firm

is valued at 1,00,000. Shyam’s share of goodwill will be adjusted by​

Answer 1

Answer:

Ghanshyam's capital a/c Dr. 30,000

Shyam's capital a/c 30,000

Explanation:

Old ratio =5:3:2

New ratio =1:1

Ram's gain =1/2-5/10 = 0

Ghanshyam's share =1/2-2/10 = 3/10

So only ghanshyam gained on shyam's retirement =3/10

Goodwill of the firm =₹1,00,000

Shyam's share =3/10

Shyam's share of goodwill =₹30,000

shyam's share will be adjusted by Ghanshyam only.

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