#2 Treatment of Goodwill [Practical Problem] ~ Admission of a Partner

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Question's Information:
X and Y are partners in a firm with capital of Rs. 80,000 and Rs. 60,000 and sharing profits in the ratio of 3 : 2. Goodwill of the firm is valued Rs. 60,000. Z is admitted as new partner and new ratio decided to be 5 : 3 : 2. Z brings Rs. 40,000 as capital and goodwill as per the following cases:
(a) If new partner brings premium for goodwill.
(b) If new partner does not bring goodwill.
(c) If new partner brings only Rs. 10,000 for goodwill.
(d) If new partner brings goodwill but it was earlier appearing at Rs.40,000.
(e) If new partner brings goodwill and old partner decide to withdraw half of it.
(f) If new partner pays goodwill privately.

Explained the procedure of journal entries at the time of admission of a partner with the help of a practical question.

Student can also watch the following lectures related with the same topic :

1. Treatment of Goodwill - Journal Entries (Admission of Partner) :
https://www.youtube.com/watch?v=XA7vl...

2. Revaluation Account ~ Concept, Need & Procedure (Partnership Accounts) :
https://www.youtube.com/watch?v=3Ok5E...

3. New Profit Sharing Ratio (Type-1) Admission of Partner :
https://www.youtube.com/watch?v=ulp4-...

4. Capital Adjustments though Cash / Bank (Type-2) Admission of a new partner :
https://www.youtube.com/watch?v=-uY-k...

5. Capital Adjustment though Current A/c (Type-1) Admission of a New Partner :
https://www.youtube.com/watch?v=Vzqk9...


Students can download relevant study material from the below mentioned link for better understanding of the concepts...

Download Assignments: https://drive.google.com/drive/folder...

#2 Treatment of Goodwill [Practical Problem] ~ Admission of a Partner bcom full form
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