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Quiz 1 on Admission of a New Partner, Accts, Class 12th, CBSE
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* Gibt eine erforderliche Frage an
Q.1 General reserve at the time of admission of a partner is transferred to:
*
1 Punkt
a. Revaluation account
b. Old Partner’s capital Account
c. Capital account of all partners
d. None of the above
Q.2 When the incoming partner brings in his share of premium for goodwill in cash, it is adjusted by crediting to:
*
1 Punkt
a. Incoming partners capital account
b. Premium for goodwill account
c. Sacrificing partners capital account
d. None of the above
Q.3 When a new partner brings cash for goodwill, the amount is credited to the:
*
1 Punkt
a. Premium for goodwill account
b. Capital account of the new partner
c. Cash account
d. None of the above
Q.4 A and B sharing profits and losses in the ratio of 2/3rd and 1/3rd, admit C as a partner giving him 1/4th share. The new profit sharing ratio will be:
*
1 Punkt
a. 1/2 1/4 1/4
b. 1/3 1/3 1/4
c. 3/8 3/8 2/8
d. None of the above
Q.5 Z is admitted to a firm for ¼ share in the profits for which he brings in Rs.10000 towards premium for goodwill it will be taken by old partners in:
*
1 Punkt
a. Old profit sharing ratio
b. The new profit sharing ratio
c. The sacrificing ratio
d. None of the above
Q.6 Revaluation account is a:
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1 Punkt
a. Real account
b. Nominal account
c. Personal account
d. None of the above
Q.7 The balance in the investment fluctuation fund after meeting the loss on revaluation of investment at the time of admission of a partner will be transferred to:
*
1 Punkt
a. Old partners capital asccount
b. Revaluation account
c. General reserve
d. None of the above
Q.8 If the incoming partner is to bring in premium for goodwill in cash and also a balance exists in the goodwill account then this goodwill account is written off among the old partners in:
*
1 Punkt
a. New profit sharing ratio
b. Old profit sharing ratio
c. The sacrificing ratio
d. None of the above
Q.9 Which of the following is the one right acquired by newly admitted partner?
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1 Punkt
Right to share previous profits of the firm
Right to share future profits of the firm
Right to share previous reserves of the firm
Right to share both previous and future profits and reserves of the firm
Q.10 Share of goodwill can be brought by the new partner in form of:
*
1 Punkt
Cash only
Cheque only
Kind only
Cash or Cheque or Kind
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