[CBSE] Q 43, 44 DK Goel Admission of a Partner Solutions Class 12 (2026-27)
Solutions of Question number 43, 44 of Admission of a Partner chapter 3 of DK Goel Class 12 CBSE (2026-27)
Q. 43. A, B and C were partners in a firm sharing profits in the ratio of 2 : 2 : 1. They admitted D for 1/6th share in the profits. The new profit sharing ratio will be 13 : 8 : 4 : 5 respectively. D brought ₹ 5,00,000 for his capital and ₹ 60,000 for his share of goodwill. Pass necessary entries.
Solution:-
Q. 44. A and B are partners in a firm and their profit sharing ratio is 2 : 1. C is admitted as a new partner forthth share in the profits. Followings entry is passed when C brought1,80,000 as his of goodwill and credited to A and B:
| Particulars | Dr. | Cr. |
| Premium for Goodwill A/c Dr. | 1,80,000 | |
| To A’s Capital A/c To B’s Capital A/c (C’s share of premium for goodwill transferred to A and B in their sacrificing ratio) | 1,35,000 45,000 |
Calculate the new profit sharing ratio.
[Ans. New Profit Sharing Ratio : 23: 13: 12]
Solution:-
