Rahul, Anuj and Sharjeel are partners in a firm sharing profits in the ratio of 8:5:3. It is felt that Rahul will no longer be able to actively participate in affairs of the firm. Hence, with effect from April 1, 2025, they decided that, in future they will share the profits in the ratio of 5 : 6 : 5. In this case, what will be the share of Rahul's loss in profits?

Required capitals of all partners is:

At the time of admission of a new partner, general reserve appearing in the old balance sheet is transferred to:

A business has earned average profits of Rs. 1,00,000 during the last few years and the normal rate of return in a similar business is 10%. Given that the value of net assets of the business is Rs. 8,20,000, the value of goodwill by capitalisation of super profits method will be:

Arun and Anuj are partners sharing profits in the ratio of 2:1. Varun was admitted for 1/4 share, half of which was given by Arun and the remaining was contributed by Anuj. Goodwill of the firm is valued at Rs. 40,000. How much of the goodwill will be credited to old partners' capital account?

A's share of goodwill brought in by C will be :

If nothing is specified as to how does the new partner acquire his share from the old partners; it may be assumed that he gets it from them: