Reena richa and rhea are partners shari g profit and losses in the ratio of 1:2:3.richa retires.and decides to devote her time in looking after specially abled peopke.on her retire.ent gw entry is reena capital a.c. dr 45000 to richas cap ac 30000 to rheas cap ac 15000.the value of gw is 90000.whats new psr.

Dear Student


From the Journal entry for the adjustment of goodwill we can see that Only Reena's Capital account is Debited and Both the capital account of Richa and Reha are Credited, This means that whole share of Richa on her retirement is taken over by Reena and also some share of Reha is also taken over by Reena.

Calculation of reha's share taken over by Reena :
Total goodwill of the firm - 90,000/-
Proportionate share for goodwill of Rs 15,000 (debited to reha;s capital account) :
90,000 x X = 15,000
X = $\frac{15,000}{90,000}=\frac{1}{4}$.
Threrfore share sacrificed by Reha = 1/4.
Reha's new share - $\frac{3}{6}-\frac{1}{4}=\frac{6}{24}$

Reena's New share = Old share + Share of Richa + Sacrificed share of Reha
​ Reena's new share = $\frac{1}{6}+\frac{2}{6}+\frac{1}{4}=\frac{4+8+6}{24}=\frac{18}{24}$
 
Therefore mew ratio between Reena and Reha = 18:6 or 3:1


Regards