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[PA] PA 1998-SQ-2

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PA 1998-SQ-2

2.
Allen and Davis have been partners sharing profits and losses in the ratio of 3:2 respectively.
Their balance sheet as at 31 December 1997was as follows:



They decided to admitCharles as a partner on 1 January 1998.
Charles was to contribute $60000 cash as capital and the new profit andloss sharing ratio for Allen, Davis and Charles was 5:3:2 respectively.
Plant and machinery was to be revalued at $76300 and stock of $2000 was to be written off as obsolete.
Provision was to be made for doubtful debtsat 5% of the debtors.
Goodwill was revaluated at $120000, but would not be shown in the books of the newpartnership.

ANS :



我記得做開goodwill written off個陣要用新比率 Dr partners' capital a/c 然後跟返舊比率 Cr 返 partners' capital a/c
點解今次唔係跟返舊比率 Cr 返 partners' capital a/c ??


[ 本帖最後由 wky92hk 於 2010-4-7 09:34 PM 編輯 ]
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Since the company are keeping goodwill ac because they haven't written off goodwill ac as u can see it in trial balance (just cr capital according to partners ratio with 98000).  
when newpartner entries , company decides to Revalue goodwill at 120000, that mean old partner has cr. at a lower amount. Thus oldpartnership should cr the net amt between 120000 and 98000 (120000-98000)xoldpartner old ratio.
Close goodwill ac: newpartner newratio 120000xnewratio

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