Aun and Bhagwan were partners in a firm sharing profits in the ratio 3 : 1. Goodwill appeared in the books at RS.4,40,000. Raja was admitted to the partnership. New profit-sharing ratio among Anu, Bhagwan and Raja was 2 : 2 : 1.
Raja brought RS.1,00,000 for his capital and necessary cash for his goodwill premium. Goodwill of the firm was valued at RS.2,50,000.
Record necessary Journal entries in the books of the firm for the above transactios.

(Premium for Goodwill withdrawn Partially). A and B were partners in a firm sharing profits in the ratio of 4 : 3. They admitted C as a new partner for 3/7th share in the profits of the firm. New profit-sharing ratio will be 2 : 2 : 3. C brought RS 2,00,000 as his capital and RS 60,000 for his share of premium for goodwill, half of which was withdrawn by A and B from the firm. Calculate sacrficing ratio and pass necessary Journal entries in the books of the firm for the above transactions.

M and J are partners in a firm sharing profits in the ratio of 3 : 2. They admit R as a new partner. The new profit-sharing ratio between M, J and R will be 5 : 3 : 2, R brought in RS.25,000 for his share of premium for goodwill. Pass necessary Journal entries for the treatment of goodwill.

A and B were partners in a firm sahring profits and losses in the ratio of 3 : 2. they admitted C as a new partner for 3/7th share in the profit and the new profit-sharing ratio will be 2 : 2 : 3. C brought RS.2,00,000 as his capital and RS.1,50,000 as premium for goodwill. Half of their share of premium was withdrawn by A and B from the firm. Calculate sacrificing ratio and pass necessary Journal entries for the above transactions in the books of the firm.

(When Premium for Goodwill is brought in Cash). A and B are partners in a firm sharing profits of 2:1. On 1st April, 2019, their capital are RS 4,00,000 and RS 2,00,000 respectively. On that date, they admitted C as a new partner of 1/5th share in profits. New profit-sharing ratio of A, B and Ca will be 3:1:1. C brought in RS 1,00,000 as his capital and RS 21,000 as share of premium for Goodwill. Pass Journal entries and show the Capital Accounts of all the Partners.

X and Y are partners in a firm sharing profits in the ratio of 3 : 2. On 1st April, 2019, they admit Z as a partner for 1/4th share in the profits. Z contributed following assets towards his capital and for his share of goodwill: Stock RS.60,000, Debtors RS.80,000, Land RS.1,00,000, Plant and Machinery RS.40,000. On the date of admission of Z, the goodwill of the firm was valued at RS.6,00,000. Pass necessary Journal entries in the books of the firm on Z's admission.

Aditya and Balan are partners sharing profits and losses in 3:2 ratio. They admitted Christopher for 1/4 share in the profits. The new profit sharing ratio agreed was 2:1:1. Christopher brought Rs. 50,000 for his capital. His share of goodwill was agreed to at Rs. 15,000. Christopher could bring only Rs. 10,000 out of his share of goodwill. Record necessary journal entries in the books of the firm?

(New Partner does not bring Cash for Goodwill). A and B who share profits in the ratio of 3 : 2 had capitals of RS 2,00,000 and RS 1,50,000 respectively. They agree to admit C into partnership from 1st April, 2019 on the following terms for 1/3rd share in future profits: (i) That C to bring RS 2,00,000 as capital. (ii) That C is unable to bring his share of goodwill of the firm is valued at RS 1,50,000. Pass necessary Journal entries in the books of the firm.