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Question : Arrange the following steps in proper sequence in the context of the retirement of a partner, when total capital of new firm = Aggregate of Adjusted Capital of remaining partners.
I. Calculate New Capital of the remaining partners by dividing Total Capital of the new firm in their New Profit-sharing Ratio.
II. Find Surplus Capital/Deficit Capital of each continuing partner by comparing the New Capital with the Capital after Adjustments.
III. Calculate Total Capital of the new firm as follows.
IV. Calculate Adjusted Capitals of the remaining partners after adjustments.

Option 1: I,II,III,IV

Option 2: IV,III,I,II

Option 3: IV,III,II,I

Option 4: I,III,II,IV


Team Careers360 22nd Jan, 2024
Answer (1)
Team Careers360 25th Jan, 2024

Correct Answer: IV,III,I,II


Solution : Answer = IV, III, I, II

The correct sequence of steps in the context of the retirement of a partner, when the total capital of the new firm equals the aggregate of adjusted capitals of remaining partners, is as follows:

IV. Calculate the Adjusted Capitals of the remaining partners after adjustments.

III. Calculate the Total Capital of the new firm.

I. Calculate the New Capital of remaining partners by dividing Total Capital of the new firm in their New Profit-sharing Ratio.

II. Find the Surplus Capital/Deficit Capital of each continuing partner by comparing the New Capital with the Capital after Adjustments.

This sequence ensures that the retirement process is carried out systematically and accurately, considering the adjustments needed for the remaining partners.
Hence, the correct option is 2.

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