Crossword on Reconstitution of Firm

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Clues

• Goodwill
• Partners are collectively called as
• Type of goodwill not recorded in books
• G/W not brought in by new partner
• Capital paid by new partner why?
• Profit on revaluation is distributed among partners
• Nature of revaluation A/c
• Total Assets-Outside liabilities
• General Reserve is Transferred to which A/c
• Revaluation A/c will credit
• NPSR-OPSR
• Change in the value of fixed assets is recorded
• Excess of Actual profit over normal profit
• Old Ratio + Gain share
• Goodwill share privately paid by new partner
• When no ratio given then it is assumed what?

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