Match List - I with List - II.

List - I	List - II
(A) Increase in Furniture Value	(I) Credit side of Partner's Capital A/c
(B) Depreciation on Machinery	(II) Debit side of Partner's Capital A/c
(C) General Reserve	(III) Credit side of Revaluation A/c
(D) Goodwill appearing in Books	(IV) Debit side of Revaluation A/c

Choose the correct answer from the options given below :

Hem and Nem are partners in a firm sharing profits in the ratio of 3:2. Their capitals were Rs. 80,000 and Rs. 50,000 respectively. They admitted Sam on Jan. 1, 2025 as a new partner for 1/5 share in the future profits. Sam brought Rs. 60,000 as his capital. Sam share of goodwill will be:

Under which method No. of Year's Purchase are not considered

At the time of admission of a new partner, in case there is no workmen's compensation claim, the total amount of workmen's compensation fund will be :-

At the time of admission of a new partner, if Profit and Loss Account debit balance exist in the books, then which of the following entry will be done in order to distribute it?

For the right to acquire share in the assets and profits of the partnership firm, the new partner brings:

Arrange the following steps to calculate value of Goodwill by capitalization method of super profit in a proper sequence.

A. Calculate normal profit on capital employed

B. Actual Profits - Normal Profits = Super Profit

C. $\frac{super\ profit \times 100}{Normal\ rate\ of\ returns}$

D. Calculate actual profits on capital employed

Choose the correct answer from the given options