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Zorluk: KolayAdmission of a New Partner

Kemi and Chidi are partners in a accounting firm sharing profits and losses in the ratio of 3:23:2. They admit Ngozi into the partnership with a 15\frac{1}{5} share in future profits. Ngozi pays ₦20,000\text{₦}20,000 as premium for goodwill, which is credited to the existing partners' capital accounts in their profit-sharing ratio. What is the amount of goodwill premium credited to Kemi's capital account (in ₦\text{₦})?

Cevap: 12000 ₦

Cevap

The amount credited to Kemi's capital account for goodwill premium is ₦12,000.
Kemi's share of the goodwill premium is calculated by taking her 3/5 profit share of the total ₦20,000 premium brought in by the incoming partner, which equals ₦12,000.

Adım Adım Çözüm

1
Determine Kemi's ratio share
3/5
The profit-sharing ratio between Kemi and Chidi is 3:2, meaning Kemi receives 3 out of 5 total parts.
2
Calculate Kemi's portion of the goodwill premium
₦12,000
Multiply total premium (₦20,000) by Kemi's share (3/5): 20,000 * 3 / 5 = 12,000.

Anahtar Kavram

Allocation of Goodwill Premium on Admission of a New Partner
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Konular

Admission of a New Partner

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