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प्रश्न
X and Y were partners in a firm sharing profits and losses equally. Their capitals were ₹ 2,00,000 and ₹ 3,00,000 respectively. Z was admitted as a new partner for 1/4th share in the profits of the firm. Z brought ₹ 2,00,000 as his capital. The goodwill of the firm was:
विकल्प
₹ 1,00,000
₹ 25,000
₹ 2,00,000
₹ 7,00,000
MCQ
उत्तर
₹ 1,00,000
Explanation:
Old share of X and Y = 1 : 1
Z's share `1/4`th
Capital as per Z's share = ₹ 2,00,000 × 4 = 8,00,000
Capital of X and Y combined = ₹ 8,00,000 - ₹ 2,00,000 = ₹ 6,00,000
Capital as per the balance sheet = ₹ 5,00,000
Goodwill = ₹ 1,00,000
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