Nayana and Arushi were partners sharing profits equally Their Balance Sheet as on March 31,

Raghu and Rishu are partners sharing profits in the ratio 3:2. Their Balance Sheet as at 31st March, 2009 was as follows: Rishabh was admitted on that date for 1/4th share of profit on the following terms: (a) Rishabh will bringRs 50,000 as his share of capital. (b) Goodwill of the firm is valued atRs 42,000 and Rishabh will bring his share of goodwill in cash. (c) Buildings were appreciated by 20%. (d) All Debtors were good. (e) There was a liability ofRs 10,800 included in Creditors which was not likely to arise. (f) New profit-sharing ratio will be 2:1:1. (g) Capital of Raghu and Rishu will be adjusted on the basis of Rishabh's share of capital and any excess or deficiency will be made by withdrawing or bringing in cash by the concerned partners as the case may be. Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of the new firm.

Rajesh and Ravi are partners sharing profits in the ratio of 3 : 2. Their Balance Sheet at 31st March, 2019 stood as: Raman is admitted as a new partner introducing a capital of RS.16,000. The new profit-sharing ratio is decided as 5 : 3 : 2. Raman's is unable to bring in any cash for goodwill. So it is decided to value the goodwill on the basis of Raman's share in the profits and the capital contributed by him. Following revaluation are made: (a) Stock to decrease by 5%, (b) Provision for Doubtful is to be RS.500, (c) Furniture to decrease by 10%, (d) Building is valued at RS.40,000. Show necessary Ledger Accounts and Balance Sheet of new firm.

Digvijay, Brijesh and Parakaram were partners in a firm sharing profits in the ratio of 2 : 2 : 1 . Their Balance Sheet as on March 31, 2017 was as follows: Brijesh retired on March 31, 2017 on the following terms: (i) Goodwill of the firm was valued at Rs. 70,000 and was not to appear in the books. (ii) Bad debts amounting to Rs. 2,000 were to be written off. (iii) Patents were considered as valueless. Prepare Revaluation Account, Partners’ Capital Accounts and the Balance Sheet of Digvijay and Parakaram after Brijesh’s retirement.

Pradeep and Dhanraj were partners in a firm sharing profits in the ratio of 3:1. Their Balance Sheet on 31st March, 2019 was: They admitted Leander as a new partner on this date. New profit-sharing ratio is agreed as 3:2:3. Leander brings in proportionate capital after the following adjustments: (a) Leander bringsRs 16,000 as his share of goodwill. (b) Provision for Doubtful Debts is to be reduced byRs 2,000. (c) There is an Old Printer valued atRs 2,400. It does not appear in the books of the firm. It is now to be recorded. (d) Patents are valueless. Prepare Revaluation Account, Capital Accounts and opening Balance Sheet of Pradeep, Dhanraj and Leander.