CBSE 2025 · Region 2 · Set 3 · Q13

Anisha, Deepa and Charu were partners sharing profits and losses in the ratio of $\displaystyle 5$ : $\displaystyle 3$ : 2. On 31st March, $\displaystyle 2024$, they decided to change their profit-sharing ratio to $\displaystyle 2$ : $\displaystyle 3$ : 5. Each partner's gain or sacrifice due to change in profit-sharing ratio will he : $\displaystyle 3$ $\displaystyle 3$

OR

Preet and Saral were partners sharing profits and losses in the ratio of $\displaystyle 3$ : 2. On 31st March, $\displaystyle 2024$ they decided to change their profit sharing ratio to $\displaystyle 1$ : 1. On the date of reconstitution goodwill of the firm was valued at ₹ $\displaystyle 1,00$,000. The journal entry for treatment of goodwill on account of change in profit-sharing ratio will be : Dr. Cr. Particulars Amount Amount (?) (?)