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सुरेश, रमेश तथा महेश लाभों को क्रमशः 3:2:1 के अनुपात में बाँटते हैं। 1 अप्रैल, 2017 को उनका चिट्ठा निम्नलिखित था-

इस तिथि को उन्होंने तय किया कि सुरेश, रमेश तथा महेश भविष्य में लाभों को 2:2:1 अनुपात में बाँटेंगे। उस तिथि को फर्म की ख्याति का मूल्य Rs 72,000 किया गया। फर्म की पुस्तकों में साझेदारों के पूँजी खाते बनाइये तथा फर्म को चिट्ठा बनाइये।

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Working Note :

RBSE Solutions for Class 12 Accountancy Chapter 2 नये साझेदार का प्रवेश

Profit on Adjustment = Goodwill + General Reserve – Profit & Loss A/c

= 72,000 + 1,08,000 – 36,000

= Rs 1,44,000

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