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Question : A, B and C were partners sharing profits in the ratio of 2: 3: 4. On 15th March 2018 B died and the new profit-sharing ratio of A and C was 5: 4. On B's death the goodwill of the firm was valued at Rs.75,000. Choose the correct Journal entry with respect to the treatment of goodwill.

Option 1: Debited A and Credited B Rs 25,000

Option 2: Credited A and debited B Rs 25,000

Option 3: Debited B and Credited C Rs 25,000

Option 4: Debited A Rs 12,500, debited C Rs 12,500 and Credited B Rs 25,000


Team Careers360 19th Jan, 2024
Answer (1)
Team Careers360 22nd Jan, 2024

Correct Answer: Debited A and Credited B Rs 25,000


Solution : Answer = Debited A and Credited B Rs 25,000

G.Ratio= N.R- O.R
A= $\frac{5}{9}$-$\frac{2}{9}$= $\frac{3}{9}$.
C= $\frac{4}{9}$-$\frac{4}{9}$= 0.

A's capital a/c.....Dr 25,000
To B's capital a/c 25,000(75000×$\frac{3}{9}$).
Hence, the correct option is 1.

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