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admission of partner 12th accounts

Total questions: 15

Worksheet time: 9mins

Name
Class
Date
1.

A and B are Partners sharing Profits in the ratio of 3:2. They Admit C for ¼ share who contributed Rs 30,000 for his share of goodwill. The total value of the goodwill of the firm will be :

a)

Rs 1,50,000

b)

Rs 1,20,000

c)

Rs 1,00,000

d)

Rs 1,60,000

2.

The balance in the investment Fluctuation fund after meeting the fall in book value of investment , at the time of admission of partner will transferred to :


a)

Revaluation Account

b)

Capital Account of old Partners

c)

General Reserve

d)

capital Account of All Partners

3.

When new partner brings cash for goodwill , the amount is credited to :


a)

Realisation Account

b)

Cash account

c)

Premium for Goodwill Account

d)

Revaluation Account

4.

The Need of revaluation of assets and liabilities on admission

a)

Assets and Liabilities should appears at revised values

b)

Any profit and loss an account of change in values belong to old partners

c)

All unrecorded assets and liabilities get recorded

d)

None of Above

5.

Q1 When goodwill is not recorded in the books at all on admission of a partners ?

a)

If paid privately

b)

If brought in cash

c)

If not brought in cash

d)

If brought in Kind

6.

Workmen compensation reserve shown in the balance sheet liability site Rs 35000 and in adjustment it is said workmen compensation claim is to be created Rs 10000. The amount shown in the new balance sheet will be Rs...............

a)

35000

b)

10,000

c)

25000

d)

45000

7.

A and B are partners sharing profits in the ratio of 2: 3, they admit C as a partner for 1/4th share, the sacrificing ratio of a and b will be

a)

2:3

b)

1:1

c)

3:2

d)

2:1

8.

A, B and C share profits and losses in the ratio of 3:2:1. On admission of D, they agree to share profits and losses in the ratio of 5:4:2:1.Sacrificing Ratio of A, B and C will be _________.

a)

( only A sacrifice by 1/12)

b)

A and B will sacrifice in 2:3

c)

A,B and C will sacrifice 3:2:5

d)

NOTA

9.

A ,B,C are partners sharing profit in ratio of 3:2:1.D admitted in the firm as a new partner with 1/6th share.calculate new profit share ratio

a)

15:10:5:4

b)

15:10:5:6

c)

3:2:1:1

d)

None of these

10.

What right a newly admitted partner acquires in the firm after his admission?

a)

Right to vote

b)

Right to admit any partner

c)

Right to share assets of the firm

d)

None of the above

11.

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

12.

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

13.

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

14.

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

15.

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