August 11, 2022
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[CBSE] Retirement of a Partner solutions edition 2022-23 of TS Grewal’s Book

Retirement-of-a-partner-Solutions edition 2022-23 of Ts Grewal's Book

58

Working Notes:

W.N. – 1 (Calculation of Share of Profit)

The profits for the three preceding completed years were: I- ` 45,000, II- ` 30,000 and III- ` 24,000.

 Average Profit= 45,000+30,000+24,000/3= 33,000

Share of Chetan’s Profit= 33,000×1×6/3×12=5,500

W.N. – 1 (Calculation of Share of Goodwill)

Average Profit= 45,000+30,000+24,000/3= 33,000

Firm’s Goodwill= 33,000×1.5=49,500

Chetan’s Share of Goodwill=49,500×1/3=16,500

Chetan will be compensated by Amar and Bharat in 1:1

Amar and Bharat = 16,500×1/2=8,250

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