haa bhai
Kuvakäsikirjoitus Teksti
- your share is 4:2
- But to enjoy your right ie share in assets and profit you will need to contribute share of capital and goodwill
- Welcome to the firm as a new partner Kr$na and Rohini, Rohan and I have have mutually agreed to admit you
- Firm's goodwill is valued at twice the average profit of last three years ; 1,20,000;60,000;60,000
- I will contribute RS 1,20,000 capital and 2/4 0f 80,000 ie 40000 as premium of goodwill.
- So firm's goodwill= Average profit*2=2,40,000/3=rs 80,000
- I will contribute RS 1,50,000 as capital but won't able to bring goodwill
- Rahul please update books of account due to admission of new partners
- Rohini,we both will be withdrawing half the premium for goodwill
- I will ask the accountant to update the books of accounts
- Ok,we will start the work
- OK, I will consider old PSR
- Now I will distribute Goodwill brought by Kr$na to sacrificing partner in ratio 2:1.Since Rohini failed to bring goodwill it will be routed through current ac
- premium for goodwill ac dr....40,000Rohini Current ac ...........dr ...40,000 To Rohan capital ac 27,000 To Mohan capital ac 54000
- Bank Ac dr.........3,10,000 To Kr$na capital ac 1,20,000 To Rohini Capital ac 1,50,000 To premium for goodwill 40,000
- Let me first pass the entry for amount brought in cash
- The last transaction will be amount withdrwn by sacrificing partner from the share.
- Kr$na capital ac 27,000Rohini capital ac 13,000 to bank ac 40,000
Yli 30 miljoonaa kuvakäsikirjoitusta luotu