Anu and Shipra are partners in a firm sharing profits in the ratio of 3:2. They admit Kriti as a new partner. Anu sacrificed 1/4 of her share and Shipra 1/3 of her share in favour of Kriti. Calculate the new profit sharing ratio of Anu, Shipra and Kriti.

Share of revaluation profit of Amrita and Kalyani is :

L and M are partners sharing profits in the ratio 3:2. N is admitted as a partner for 1/5th of the share which is acquired from L. Goodwill of the firm is valued at Rs. 40,000 on N's admission. N will have to pay for Goodwill:

Amar and Bahadur are partners in a firm sharing profits in the ratio of 3:2. They admitted Mary as a new partner for 1/4 share. The new profit sharing ratio between Amar and Bahadur will be 2:1. Calculate their sacrificing ratio.

The goodwill based on capitalization of average profit method is valued at Rs 1,80,000. If Net Assets are Rs 8,20,000 then find the capitalized value of average profits.

In case of admission of a partner, if a new partner is unable to bring the goodwill amount, then his/her goodwill premium will be taken from _________.

At the time of admission, if goodwill was raised but not written off then its impact will be: