1.

A and B are partners sharing profits in the ratio of 3 : 1. On 1st April 2014, they admit C into partnership for 15th share who pays Rs 50,000 as premium privately. On 1st April 2015, they admit D into partnership for 16th share who brings Rs 40,000 as premium 75% of which is withdrawn by the existing partners. On 1st April 2016, E is admitted as a partner for 17 th share who brings Rs 60,000 as premium which is retained in the business. Pass Journal entries for the above.

Answer»

A and B are partners sharing profits in the ratio of 3 : 1. On 1st April 2014, they admit C into partnership for 15th share who pays Rs 50,000 as premium privately. On 1st April 2015, they admit D into partnership for 16th share who brings Rs 40,000 as premium 75% of which is withdrawn by the existing partners. On 1st April 2016, E is admitted as a partner for 17 th share who brings Rs 60,000 as premium which is retained in the business.

Pass Journal entries for the above.



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