[ISC] Q. 18 Retirement of Partner TS Grewal Solution Class 12 (2026-27)

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Solution to Question number 18 of the Retirement of Partner Chapter of TS Grewal Book ISC Board 2026-27 session?

Harsh, Arnav and Nimesh are partners sharing profits in the ratio of 2 : 3 : 5. Goodwill exists in the books at 60,000. Harsh retires and goodwill is valued at 90,000. Arnav and Nimesh decided to
share future profits equally.

Pass the necessary Journal entries.

Solution:

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