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HSE-2 PREVIOUS YEAR ANSWERS (ACCOUNTANCY Chapter 4)

1.(b) Old profit sharing ratio

2.The ratio in which the continuing partners acquire the out going partners share is called a gaining

ratio

3.  Revaluation a/c     Dr.
         Unrecorded liability

4.Gainig ratio

5.Gaining ratio 5:2

6.(c) reconstitution

7.Gainig ratio =  Binu = 2/3-4/9= 2/9,      Jinu = 1/3-3/9 = 0,      So Binu only gain

8. Goodwill = 15,000

9. 3:2

10. b) Gaining ratio

PSMVHSS Kattoor, Thrissur
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