(Goodwill Existing in the Books at the Time of Admission and Retainet in the books).
Raman and Chaman are partners shairng profits equally. They admit Boman for 1/3rd share Goodwill appeared in the Balance Sheet as at 31st March, 2019, at RS 2,00,000. It was agreed among the partners to carry forward the exsiting goodwill at its book value. Boman brought his share of goodwill by cheque.
Pass the Journal entries for goodwill.

(Goodwill Existing in the Books at the Time of Admission and wirtten off). X and Y are partners in a firm sharing profits in the ratio 4:3. On 1st April, 2019, they admitted Z as partner. Z brought in RS 1,00,000 for his capital and RS 21,000 for 1/3rd share of goodwill premium. On Z's admission, goodwill appeared in the books of the firm at RS 28,000. Pass necessary Journal entries on Z's admission.

(When An Existing Partner also Gains on Admission of New Partner). Ram and Shyam are partnres sharing profits and losses in the ratio of 4:1. They admit Mohan into the partnership on 1st April, 2019 for 1/3rd share in porfits. It was agreed that Ram, Shayam and Mohan would share profits equally in future. Mohan brought in RS 50,000 as goodwill for his 1/3rd share in porfits. Pass necessary Journal entries in the books of the firm.

If the new partner brings his share of goodwill in cash, it will be shared by old partners in :

A, B and C are partners sharing profits in the ratio of 5 : 3 : 2. It is now agreed that they will share profits in the ratio of 5 : 4 : 3. Goodwill is valued at Rs. 1 ,20,000. Pass a single journal entry for the treatment of goodwill.

Hanny, Pammy and Sunny are partners sharing profits in the ratio of 3 : 2 : 1 . Goodwill is appearing in the books at a value of Rs. 60,000. Pammy retires and at the time of Pammy's retirement, goodwill is valued at Rs. 84,000. Hanny and Sunny decided to share future profits in the ratio of 2:1 . Record the necessary journal entries.