Question 1 to 5 (New profit sharing ratio and gaining ratio)
Question 6 to 11 (New profit sharing ratio and gaining ratio)
Question 12 to 18 (Treatment of goodwill)
Question 19 to 20 (Hidden goodwill)
Question 21 to 22 (When One/More of the Remaining Partner(s) Gain)
Question 23 (When One/More of the Remaining Partner(s) Sacrifice)
Question 24 to 26 (Revaluation of Assets and Reassessment of Liabilities)
Question 27 to 29 (Treatment of Reserves and Accumulated Profits/losses)
Question 30 to 33 (Preparation of Revaluation Account, Partner’s Capital Accounts and Balance Sheet)
Question 34 to 37 (Preparation of Revaluation Account, Partner’s Capital Accounts and Balance Sheet)
Question 38 to 41 (Settlement of Loan Account of the Retiring Partner)
Question 42 to 45 (Adjustment of Capital – When Total capital of the new firm is given)
Question 46 to 48 (Adjustment of Capital – When existing total capital of remaining partners is to be in New Profit – sharing Ratio)
Question 49 (Adjustment of capital – When Total Capital of New firm is equal to Total Capital before Retirement of a Partner)
Question 50 to 51 (Adjustment of Capital – When the Retiring partner is to be paid from amount brought by the Remaining partners in a manner to make their capitals Proportionate to New Profit – sharing Ratio)
Question 52 to 55 (Adjustment of Capital – When the retiring partner is to be paid from amount brought by the partners in a manner to make their capital proportionate to New Profit – sharing Ratio and also leave a desired Cash/Bank Balance)
Question 56 to 60 (Retirement of Partner during the Year)