DK Goel Solutions Class 12 Accountancy Chapter 4 Admission of a Partner

Accountancy

Short Answer Questions

Question 1. Mention the various matters that need adjustments at the time of admission of a partner.

Solution 1 Below are the matters that need adjustments at the time of admission of a partner:-

(i) Adjustment of Accumulated Profit, Reserves and Losses.

(ii) Adjustment of Goodwill.

Question 2. Explain the accounting treatment of goodwill when the new partner bring his share of goodwill in cash.

Solution 2

(i) For bringing goodwill in cash:

Bank A/c Dr.

To Premium for goodwill A/c

(ii) For distributing the amount of goodwill brought in by new partner;

Premium for goodwill A/c Dr.

To Sacrificing Partner’s Capital A/c (in sacrificing ratio)

Question 3. Explain the accounting treatment of goodwill when goodwill account already appears in the books of the firm and new partner bring his share of goodwill in cash.

Solution 3

(i) For writing off the goodwill account already appearing in the book:

Old Partner’s Capital A/c Dr.

To Goodwill A/c

(ii) For bringing goodwill in cash:

Bank A/c Dr.

To Premium for goodwill A/c

(iii) For distributing the amount of goodwill brought in by new partner;

Premium for goodwill A/c Dr.

To Sacrificing Partner’s Capital A/c (in sacrificing ratio)

Question 4. Explain the accounting treatment of goodwill when new partner cannot bring his share of goodwill in cash.

Solution 4 New Partner’s Current A/c Dr. (with his share of goodwill)

To Sacrificing Partner’s Capital A/c (in sacrificing ratio)

Question 5. What is hidden goodwill? How is it adjusted on the admission of a partner?

Solution 5 The value of goodwill is hidden in the question. In Such cases, The amount of goodwill is calculated on the basis of total capital of the firm and the profit sharing ratio of the partners.

For example: X and Y are partners with capitals of Rs. 30,000 and Rs. 20,000 respectively. They admit Z as a partner with 1/4^th share. Z is to contribute Rs. 24,000 as his capital. In such a case, the total capital of the firm, based on Z’s share ought to be Rs. 24,000 × ⁴/₁ = Rs. 96,000. But the combined capital of X, Y and Z becomes only Rs. 74,000 (Rs. 30,000 + Rs. 20,000 + Rs. 24,000). As such the value of total goodwill of the firm should be taken as Rs. 96,000 – Rs. 74,000 = Rs. 22,000.

Question 6. Why is Revaluation Account prepared? Draw an imaginary Revaluation Account.

Solution 6 When a new partner is admitted, assets are revalued and liabilities are reassessed so that the gain or loss arising on account of such revaluation up to the date of admission of a new partner may be ascertained and adjusted in the Old partners’ Capital Account in their old profit-sharing ratio and the new partner should neither gain nor suffer because of change in the value of assets or amount of liabilities.

Question 7. If new partner brings in proportionate capital, how can it be calculated? Give a suitable example.

Solution 7 Sometimes the capital of the new partner is not given in the question. He may be required to bring in proportionate capital. In such cases the new partner’s capital will be calculated on the basis of the capitals of the old partners remaining after all adjustments and revaluation.

For example:- The capital of X and Y after all the adjustments and revaluations are Rs. 24,000 and Rs. 16,000 respectively. They admitted Z as a new partner with 1/5^th share in the profits. Z’s Capital will be calculated as:

Question 8. Disha and Gayatri were partners with capital contribution of Rs. 30,00,000 and Rs. 20,00,000. They admitted Puja into partnership but did not enter into partnership deed. At the end of the accounting year, Puja insisted that the profit should be shared equally and convinced both Disha and Gyatri. Expalin how Puja would have convinced Disha and Gaytri.

Solution 8 Puja must have given the argument that in the absence of Partnership deed partnership Act 1932 prevails, which have convinced Disha and Gayatri.

Question 9. Mohan and Naresh was partners sharing profit in the ratio of 2:1. On 1^st April, 2018 they admitted Om into partnership of 1/5^th share in profits. On that date, the Balance Sheet showed General Reserve of Rs. 1,50,000. Om was of the opinion that if should be credited to all partner’s Capital accounts in their profit sharing ratio. Mohan and Naresh convinced Om that the General Reserve should be credited only to their Capital accounts. Explain what argument must have been put forward by Mohan and Naresh that convinced Om.

Solution 9 Mohan and Naresh would have given the argument that General Reserve came into existence when Om was not a partner. Hence, it should be shared only by Mohan and Naresh in their old profit sharing ratio.

Question 10. Arun and Bimal were partners sharing profit in the ration of 2:1. They admitted Dushyant into partnership for 1/4^th share. On that date, Balance Sheet of the firm showed Rs. 25,000 as Workmen Compensation Reserve against which there was a liability of Rs. 1,00,000. Arun and Bimal were of the opinion that the excess liability of Rs. 75,000 should be borne by all the partners, including incoming partner in their new profit sharing ratio whereas Dushyant was of the opinion that it should be borne by old partners in their old profit sharing ratio. Dushyant was able to convince both Arun and Bimal. Explain how Dushaynt would have convinced Arun and Bimal.

Solution 10 Dushaynt would have given the argument that the liability belonged to the period when he was not a partner. Hence, it should be borne by old partners in their old profit sharing ratio.

Numerical Questions

Question 1.(A) A and B are partners sharing profits in the ratio of 5:3. C is admitted to the partnership for 1/4th share of future profits. Calculate the new profit sharing ratio.

Solution .1 (A)

Question 1. (B) A and B were partners sharing profits in the ratio of 21 : 9. C was admitted on 9/21 share in the profits. Calculate new profit sharing ratio of the partners.

Solution .1 (B)

Question 2. (A) P and Q are partners sharing profits and losses in the ratio of 4:3. They admit R as partner for a 1/7th share in profits which he acquires equally from P and Question . Calculate new profit sharing ratio of the partners.

Solution .2 (A)

Question 2. (B) R and S share profits in the ratio of 3 : 2. They admitted T as partner for 1/8th share which will be borne by R and S equally. Find out the new profit sharing ratio.

Solution .2 (B)

Question 2. (C) P, Q and R were partners in a firm sharing profits in the ratio of 3:2:1. They admitted S as a new partner for 1/8th share in the profits which he acquired /16th from P and 1/16th from Question . Calculate new profit sharing ratio of P, Question , R and S.

Solution .2 (C)

Question 3. A and B were partners in a firm sharing profits in 3:2. On 1-4-2018 they admitted C as a new partner for 1/4^th share. On 1-4-2019 D was admitted as a new partner for 1/5^th share which he acquired equally from A, B and C. Calculate the new profit sharing ratio.

Solution .3

Question 4. (A) X and Y are partners sharing profits in the ratio of 2 : 1. Z is admitted with 5/11th share which he takes 3/11th from X and 2/11th from Y. Calculate the new profit sharing ratio of the partners.

Solution .4 (A)

Question 4. (B) A and B are partners sharing profits in the ratio of 5:3. They admit C on 1/4th share which he acquires 1/6th from A and 1/12th from B. Calculate the new profit sharing ratio of the partners.

Solution .4 (B)

Question 5. A and B are partners sharing profits in the ratio of 3:2. They admit C into partnership giving him 1/2 share in profits which he acquires from A and B in the ratio of 3 : 1. Calculate the new profit ratio.

Solution .5

Question 6. A and B are partners sharing profits in the ratio of 3:2. They admit C into partnership giving him 1/2 share in profits which he acquires from A and B in the ratio of 3 : 1. Calculate the new profit ratio.

Solution .6

Question 7. X and Y are partners sharing profits and losses in the ratio of 3: 2.They admit Z as a new partner who gets 1/5th share. Calculate the new profit sharing ratio in each of the following cases :

(i) If Z acquires his share from X and Y in their profit sharing ratio;

(ii) If he acquires 3/20th from X and 1/20th from Y;

(iii) If he acquires 1/10th from X and 1/10^th from Y;

(iv) If he acquires 1/20th from X and 3/20th from y;

(v) If he acquires his share entirely from X;

(vi) If he acquires his share entirely from Y.

Solution .7

Question 8. (A) A and B are partners in a firm sharing profits in the ratio of 2:1. C joins the firm. A surrenders 1/4th of his share and B 1/5th of his share in favour of C. Find the new profit sharing ratio.

Solution .8 (A)

Question 8. (B) A and B share profits in the ratio of 3:2. They agreed to admit C on the condition that A will sacrifice 3/20th of his share of profit in favour of C and B will sacrifice 1/20th of his profits in favour of C. Calculate new profit sharing ratio.

Solution .8 (B)

Question 8. (C) X and Y are partners in a firm sharing profits and losses in the ratio of 9: 6. A new partner Z is admitted. X surrenders 3/15th share of his profit in favour of Z and Y 6/15th of his share in favour of Z. Calculate new profit sharing ratio.

Solution .8 (C)

Question 9. A, B and C are partners in a firm sharing profits in 4:3 : 3 ratio. They decided to admit their manager D into partnership. A surrendered 1/4 of his share in favour of D; B surrendered 1/(5 ) of his share in favour of D and C surrendered 1/6 of his share in favour of D. Calculate new profit sharing ratio.

Solution .9

Question 10. A and B are partners sharing profits and losses in the ratio of 3 : 2. They admit X and Y as new partners. A surrendered 1/3rd of his share in favour of X and B surrendered 1/4th of his share in favour of Y. Calculate the new profit sharing ratio A, B, X and Y.

Solution .10

Question 11. A and B share profits and losses in the ratio of 3:2. They admit C as a new partner for 1/3^rd share the profits of the firm which he acquired from A and B in the ratio of 2:3. After some time, they admitted D as a new partner for 1/5^th share in the profits which he acquired equally from A and C.

Calculate:

(i) New profit sharing ratio of A, B and C;

(ii) New profit sharing ratio of A, B, C and D.

Solution .11

Question 12. P and Q share profits in 3 : 2. On 1st April, 2016, they admit R and S with 1/4^th and 1/5^th share respectively. The profit of the firm for the year ended 31st March 2017 amounted to Rs. 2,00,000. Prepare necessary journal entries for the distribution of profit.

Solution .12

Question 13. (A) Saurabh and Gaurav are equal partners. They admit Chunmun as a partner in their firm and the new ratio of all the three has been decided upon as 4:3:2. Find the sacrificing ratio.

Solution .13 (A)

Question 13. (B) A, B and C share profit and losses in the ratio of 3: 2: 1. Upon admission of D, they agreed to share as follows:

(i) 4 : 4 : 2 : 2

(ii) 2 : 4 : 2 : 4

Calculate sacrificing ratios.

Solution .13 (B)

Question 14. (A) A, B and C are partners sharing profits in the ratio of 2 : 2:1 respectively. They admit D for 1/6th share in the firm. Calculate the sacrificing ratio.

[Ans. Sacrificing Ratio 2:2: 1.]

Solution .14 (A)

Question 14. (B) A and B are partners sharing profit in the ratio of 5:3. C is admitted to the partnership for 1/4th share of future profits. Calculate the new profit sharing ratio and the sacrificing ratio.

Solution .14 (B)

Question 15. A and B are partners sharing profits in the ratio of 7 : 3.C was admitted. A surrendered 1/7^th of his share and B 1/3^rd of his share in favour of C. Calculate the sacrificing ratio and the new profit-sharing ratios of the partners.

Solution .15

Question 16. (A) A and B are partners in a firm sharing profits and losses in the ratio of 3:2. C is admitted into partnership. A sacrifices 1/3 of his share and B 1/10 from his share in favour of C. Determine the sacrificing ratio and the new profit shearing ratio.

Solution .16 (A)

Question 16. (B) A and B are partners in a firm sharing profits and losses in the ratio of 5:3. They admit C and D as new partners. A sacrifices ½ of his share in favour of C and B sacrifices ¼ from his share in favour of D. Calculate their new profit sharing ratio.

Solution .16 (B)

Question 17. Find out the sacrificing ratio and new ratio in the following Cases:

(i) A and B are partners sharing profits and losses in the ratio of 4:3. C is admitted for 1/5th share. A and B decided to share equally in future. Calculate the new ratio and sacrificing ratio.

(ii) A, B, C and D are in partnership sharing profits and losses in the ratio of 36 : 24 : 20 : 20 respectively. E joins the partnership for 20% share A, B, C, and D would in future share profits among themselves as 3/10 : 4/10: 2/10 and 1/10 . Calculate the new profit sharing ratio after E's admission.

[Ans. (i) New Ratio 2:2: 1; Sacrificing Ratio 6: 1.

(ii) New Ratio 6 : 8 : 4 : 2 : 5]

Solution .17

Question 18. A and B are partners in a firm sharing profits in the ratio of 3:1. They admit C and decide that the profit-sharing ratio between B and C shall be same as Existing between A and B. Calculate new profit-sharing ratio and the sacrificing ratio.

Solution .18

Question 19. A, B and C are partners sharing in the ratio of 4 : 3 : 2. They admit D for, 1/9^th share. It is agreed that A would retain his original share. Calculate the new and sacrificing ratios.

Solution .19

Question 20. P, Q and R are partners sharing profits and losses in the ratio of 5:3:2. S is admitted as a new partner for 1/5^th share. P sacrifices 1/10^th from his share in favour of S and remaining sacrifice was made by Question and R in the ratio of 2 : 1. Calculate sacrificing ratio and new profit sharing ratio.

[Ans. Sacrificing Ratio 3:2:1; New Ratio 12:7:5:6]

Solution .20

Question 21. L, M and N are partners sharing profits in the ratio of 3:2:1. They admit O into partnership. O brings in cash Rs. 4,50,000 as capital and Rs. 1,50,000 as goodwill for 1/5th share of profits. Pass journal entries and find out new profit sharing ratios when: (a) Goodwill is retained in the firm; (b) goodwill is withdrawn by old partners.

Solution .21

(a) Goodwill is retained in the firm:-

Question 22. P and Q are partners sharing profits and losses in the ratio of 2:1. They admit R into from partnership for 4/9^th share in profit which he acquires equally from P and Question . R brings in cash Rs. 2,50,000 as a capital and Rs. 1,80,000 as goodwill. Pass journal entries and find new profit sharing ratio.

Solution .22

Question 23. X and Y are partners Sharing profits in the ratio of 4:3. Z joins partnership for 2/7th share in the profits of which he acquires 3/4^th from X and 1/4th from Y. Z brings in Rs. 3,00,000 for his capital and Rs.1,20,000 for goodwill. Half of the amount of goodwill is withdrawn by the old partners. Pass necessary Journal entries and find out new profit sharing ratio.

Solution .23

Question 24. K and Y were partners in a firm sharing profits in 3 : 2 ratio. They admitted Z as a new partner for 1/3rd share in the profits of the firm. Z acquired his share from K and Y in 2:3 ratio. Z brought Rs. 80,000 for his capital and Rs. 30,000 for his 1/3rd share as premium. Calculate the new profit sharing ratio of K, Y and Z and pass necessary journal entries for the above transactions in the books of the firm.

Solution .24

Question 25. Anju and Manju are partners, sharing profits and losses in the proportion of 7:5. They agreed to admit Meenu, their manager, into partnership, who is to get one sixth share in the business. Meenu brings in Rs. 2,00,000 for her capital and Rs. 96,000 for 1/6th share of goodwill which she acquires 1/24th from Anju and 1/8th from Manju. The profit for the first year of the new partnership amount to Rs. 4,80,000.

Make the necessary Journal entries in connection with Meenu's admission and

divide the profit between the partners.

Solution .25

Question 26. A, B and C were partners in a firm sharing profits and losses in the ratio of 3:2:1. They admit D into partnership with 1/4th share which he acquires from A and B in the ratio of 2 : 1. On D's admission the goodwill of the firm is valued at Rs. 6,00,000. However. D is unable to bring his share of goodwill in cash.

Pass necessary journal entry and also calculate the new profit sharing ratio.

Solution .26

Question 27. X and Y share profits and losses in the ratio of 3:2. They admit Z as a partner who pays Rs. 72,000 as premium for goodwill for 1/4^th share in the future profits of the firm.

Pass Journal entries appropriating the premium money and show the new profit sharing ratio in each of the following cases :

(i) If he acquires his share of profits in the original ratio of existing partners.

(ii) If he acquires his share of profits in equal proportions from the existing partners.

(iii) If he acquires his share in the ratio of 2:3 from the existing partners

(iv) If he acquires his share of profits as 7/32th from X and 1/32th from Y.

[Ans. New Ratio : Case (i) 9: 6:5 Case (ii) 19: 11 : 10

Case (iii) 2:1:1 Case (iv) 61 : 59:40

Sacrificing Ratio for goodwill distribution:

Case (i) 3:2 Case (ii) 1:1

Case (iii) 2:3 Case (iv) 7:1]

Solution .27

Question 28. A, B and C are partners in a firm sharing profits and losses in the ratio of 5:3:2. They admitted D as a new partner, who brings Rs. 5,00,000 as capital and Rs. 2,10,000 as his share of goodwill in cash. A surrendered 1/5th of his share, B surrendered 1/6th of his share and C surrendered 1/8th of his share in favourof D.

Find out sacrifice ratio and Pass necessary journal entries for the above.

[Ans. Sacrificing Ratio 4:2:1]

Solution .28

Question 29. Partners A, B and C share the profit of a business in the ratio of 3: 2: 1 respectively. For one-sixth share they admit D who brings in Rs. 2,00,000 including Rs.60,000 for his share of goodwill. Show the journal entries if A, B, C and D decide to share the profits respectively in the ratio of (a) 15:10:5:6; (b) 5:3:2:2and (c) 2:2:1:1. Assume that the entire cash brought in by D remains in the business. Give Journal entries.

Solution .29

Question 30. X and Y are partners sharing profits and losses in the ratio of 3 : 2. They admit Z into partnership, Z paying a premium of Rs.1,00,000 for 1/4 share of the profits while X and Y as between themselves sharing profits and losses equally. Give journal entries.

Solution .30

Question 31. A, B and C are partners sharing profits and losses in the ratio of 3:2:1. They admit D for 1/4th share in the profits and he brought in Rs. 1,50,000 as his share of goodwill which was credited to the Capital Accounts of B and C respectively with Rs. 1,25,000 and Rs. 25,000. Calculate the new profit sharing ratio.

Solution .31

Question 32. X and Y are partners sharing profits and losses in the ratio of 2 : 1. They agree to admit Z into partnership who gets 1/3^rd share in the profits. Z brings in Rs. 50,000 for his capital and the necessary amount for goodwill in cash. Goodwill of the firm is valued at Rs. 36,000. X, Y and Z agree to share future profits equally. The amount of goodwill is withdrawn from the business. Pass Journal entries.

Solution .32

Question 33. A and B are partners sharing profit and losses as 2:1. On 1st April, 2018 they admit C as a partner for 1/4th share who pays Rs.4,50,000 as goodwill privately. On 1st April, 2019, they take D as a partner for 3/5th share who brings Rs. 4,00,000 as goodwill, out of which half is withdrawn by the existing partners. On 1st April,2020, E is admitted as a partner for 1/6th share who bring Rs. 5,00,000 as goodwill which is retained in the business.

Journalise the above transactions in the books of the firm.

Solution .33

Question 34. P and Q are partners sharing profits and losses as 2:3. R and S are admitted and profit sharing ratio becomes 3:4:3:2. Goodwill is valued at Rs. 3,00,000, R brings required goodwill and Rs. 2,00,000 cash for Capital. S brings in Rs.1,00,000 cash and Motor Vehicle for Rs. 80,000 as as his capital in addition to the required amount of goodwill in cash. Show the necessary journal entries.

Solution .34

Question 35. Asha and Aditi are partners in a firm sharing profits and losses in the ratio of 3:2.

They admit Raghav as a partner for 1/4th share in the profits of the firm. Raghav brings Rs. 6,00,000 as his capital and his share of goodwill in cash. Goodwill of the firm is to be valued at two years' purchase of average profits of the last four years.

The profits of the firm during the last four years are given below :

The following additional information is given :

(i) To cover management cost an annual charge of Rs. 56,250 should be made for the purpose of valuation of goodwill.

(ii) The closing stock for the year ended 31.3.2017 was overvalued by Rs. 15,000.

Pass necessary journal entries on Raghav's admission showing the working notes clearly.

[Ans. Raghav's share of goodwill : Rs. 2,50,000.]

Solution .35

Question 36. Ram and Rahim are partners in a firm sharing profits in the ratio of 3 : 2. On April 1, 2016 they admit Raj as a new partner for 3/13th share in the profits. The new ratio will be 5:5: 3. Raj contributed the following assets towards his capital and or his share of goodwill : Land Rs.2,50,000; Plant & Machinery Rs. 1,50,000; Stock Rs.80,000 and Debtors Rs. 70,000. On the date of admission of Raj, the goodwill of the firm was valued at Rs. 5,20,000. Record necessary journal entries in the book if the firm.

Solution .36

Question 37. (A) A and B are partners, sharing profit and losses in the ratio of 3 : 2. Goodwill appears in their Balance Sheet at Rs. 24,000, when C is admitted into partnership for 1/5th share in profit. He pays Rs. 50,000 for capital and Rs. 8,000 as goodwill. The ratio of the partners A, B and C in the new firm would be 2:2:1.

Pass journal entries in the books of the new firm to record above adjustments.

Solution .37 (A)

Question 37. (B) P and S are partners sharing profits in the ratio of 3:2. Their books showed goodwill at Rs. 20,000, R is admitted with 1/5th share which he acquires equally from P and S. R brings Rs. 20,000 as his capital and Rs. 10,000 as his share of goodwill. Profits at the end of the year were of the amount of Rs. 1,00,000. You are required to give journal entries to carry out the above arrangement.

Solution .37 (B)

Question 37. (C) A and B carrying on business as partners used to share profits losses thus; A 4/7ths and B 3/7ths, and goodwill appeared in the books of the firm at Rs. 2,80,000 when C was admitted as a partner having 1/7th share in profits and losses. C was asked to pay a premium of Rs. 75,000 for goodwill, and the profit-sharing ratio as between A and B remained unchanged.

Show entries in the journal of the firm.

Solution .37 (C)

Question 38. A and B are partners sharing profits and losses in 3 : 2. They admit C into partnership for 1/5th share in the profits. C pays in cash Rs. 40,000 for his capital. Goodwill of the firm is valued at Rs. 25,000 but C is unable to bring his share of goodwill in cash. Pass the necessary journal entries.

Solution .38

Question 39. A and B are partners sharing profits in the ratio of 3 : 2. On 1st April, 2018 they admit C as a new partner for 1/4th share. C acquires 1/5th of his share from A.

Goodwill on C's admission is to be valued on the basis of capitalisation of average profits of the last five years. Profits were :

Year ended

31st March, 2014 Profit Rs. 50,000

31st March, 2015 Profit Rs. 1,20,000 (including gain of Rs. 40,000 from sale of fixed assets)

31st March, 2016 Loss Rs. 60,000 (after charging Loss by Fire Rs. 50,000)

31st March, 2017 Loss Rs. 1,00,000 (after charging voluntary retirement compensation paid Rs. 1,50,000)

31st March, 2018 Profit Rs. 1,90,000

On 1st April, 2018, the firm had assets of Rs. 7,00,000 and external liabilities of Rs. 2,20,000.

The normal rate of return on capital is 12%.

C brings in Rs. 1,25,000 for his capital but is unable to bring his share of goodwill in cash.

(i) You are required to calculate C’s share of goodwill,

(ii) Pass necessary journal entries, and

(iii) Calculate new profit sharing ratios.

Solution .39

Question 40. P, Q and R share profits in the ratio of 5:3:2. S was admitted into partnership. S brings in Rs. 30,000 as his capital. S is entitled for 1/5th share in profits which he acquires equally from P, Q and R. Goodwill of the firm is to be valued at three years' purchase of last four years' average profits. The profits of the last four years’ are Rs. 32,000, Rs. 38,000, Rs. 35,000 and Rs. 31,000 respectively. S cannot bring goodwill in cash. Goodwill already appears in the books at Rs. 50,000. Give Journal entries.

Solution .40

Question 41. A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. They admit C into partnership for 1/3rd share of profits. C brings Capital of Rs. 2,00,000. goodwill is valued at Rs. 1,50,000. Show what entries shall be made in the following cases:

(i) Goodwill does not appear in the books;

(ii) Goodwill appears in the books at Rs. 90,000;

(iii) Goodwill appears in the books at Rs. 1,80,000.

Solution .41

Question 42. X and Y are partners sharing profits in the ratio of 3: 2. Goodwill appears in their balance sheet at Rs. 60,000. Z is admitted as a partner for 1/4th share in the profits. The total goodwill of the firm is valued at Rs. 2,00,000.

Pass journal entries if :

1. Z cannot bring in cash his share of goodwill.

2. Z brings in cash his share of goodwill.

Solution .42

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