A: Goodwill is valued at the time of admission, retirement, or death of a partner. R: Goodwill represents the reputation of the firm built by the efforts of the partners. Choose the correct option. MCQ with Answer and Explanation

A: Goodwill is valued at the time of admission, retirement, or death of a partner. R: Goodwill represents the reputation of the firm built by the efforts of the partners. Choose the correct option.
A. Both A and R are true and R is the correct explanation of A
B. A is true but R is false
C. Both A and R are true but R is NOT the correct explanation of A
D. A is false but R is true
Answer: Option C
Solution (By JKSSB Mock Tests)
Goodwill is indeed valued during changes in the profit-sharing ratio or constitution of the firm. While R is a true statement about goodwill, it doesn't explain *why* it is valued at those specific times (which is to compensate the outgoing/sacrificing partners).

Discuss this Question (0)

No comments yet. Be the first to start the discussion!

Practice More Accountancy and Book Keeping Questions

Question #1
The 'Rule 86B' under GST restricts use of ITC for:
A. Only composition dealers
B. All taxpayers
C. Taxpayers with taxable outward supplies exceeding ₹50 lakh per month, allowing ITC utilisation for output tax up to 99% of output liability
D. No restriction

Correct Answer: Option C


Explanation:
Rule 86B mandates that large taxpayers must pay at least 1% of output liability in cash.

Question #2
S1: In the case of admission of a partner, if the new partner brings his share of goodwill in cash, the existing partners' capital accounts are credited in their sacrificing ratio. S2: If the new partner is unable to bring his share of goodwill in cash, the goodwill account is opened in the books of the firm. Which statement(s) is/are correct?
A. Both S1 and S2
B. S2 only
C. Neither S1 nor S2
D. S1 only

Correct Answer: Option D


Explanation:
S1 is correct. S2 is incorrect because AS 26 prohibits the recognition of self-generated goodwill in the books; hence, the goodwill account cannot be opened. Instead, the adjustment is passed through the partners' capital accounts.

Question #3
If opening capital is Rs 1,00,000, closing capital is Rs 1,50,000, and drawings are Rs 20,000, what is the profit for the year assuming no additional capital?
A. Rs 50,000
B. Rs 30,000
C. Rs 70,000
D. Rs 1,70,000

Correct Answer: Option C


Explanation:
Profit = Closing Capital + Drawings - Opening Capital. Profit = 1,50,000 + 20,000 - 1,00,000 = Rs 70,000.