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Admission of a partnee

Total questions: 12

Worksheet time: 12mins

Name
Class
Date
1.

What is your name

4 lines
2.

What is the name of your existing school/ institute?

4 lines
3.

At the time of admission of a partner , general reserve appearing in the old Balance sheet is transferred to

a)

All partners capital account

b)

New partner capital account

c)

Old partner capital account

d)

None of the above

4.

A, B and C are partners in a Firm. If D is admitted as a new partner :

a)

Old Firm is dissolved

b)

Old Firm and partnership is dissolved

c)

Old partnership is reconstitution.

d)

None of the above

5.

On the admission of a new partner increase in the value of assets is debited to

a)

Revaluation Account

b)

Assets Account

c)

Old partners capital account

d)

None of the above

6.

At the time of admission of a partner, undistributed profits appearing in the balance sheet of the old firm is transferred to capital Account of

a)

Old partner in old ratio

b)

Old partner in new ratio

c)

All partner in new ratio

d)

Old partners in sacrifice ratio

7.

Hem and nem are partner in a firm sharing profit in the ratio of 3:2. Their capital is 80,000 and 50,000 . They admitted Sam as a new partner with 1/5 share of profit. Sam brings 60,000 as his capital . Calculate the sam share in goodwill with the help of Hidden Goodwill formula

(a)  

8.

Rohit and Mohit are partners with a ratio of 5:3. They admit biru with 1/7 share of profit. The new profit sharing ratio is 4:2:1. Calculate the sacrifice ratio

a)

5:3

b)

4:3

c)

1:1

d)

3:5

9.

What is the formula of sacrificing ratio

(a)  

10.

Anshu and nitu are partners sharing profit in the ratio of 3:2. They admit jyoti as a new partner for 3/10 share which she acquired 2/10 from anshu and 1/10 from nitu. Calculate the new profit sharing ratio

a)

3:3:4

b)

3:4:3

c)

4:3:3

d)

3:2:1

11.

"Adjustment of capital" is calculated in which case of admission of a partner.

4 lines
12.

Make the journal entry of loss transferred to capital account.

4 lines