98CE : Partnership - Revaluation plus Goodwill -- 會計學原理網上教育學院

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Date Posted: 03:14:13 05/18/01 Fri
Author: Soya
Subject: 98CE : Partnership - Revaluation plus Goodwill

克利馬科斯老師鑒﹕

老師，很高興在網上找到你這個網頁。
我並非本校學生，但亦希望你能為我解答問題，感激不盡 :o)

如題，九八年會考短題目，有一條是Revaluation和Goodwill的。以下是題目﹕

Allen and Davis have been partners haring profits and losses in the ratio of 3:2 respectively. Their balance sheet as at 31 December 1997 was as follows:

Debit sides:
Goodwill >> $98,000
Plants and machinery(net) >> $50,400
Stock >> $20,000
Debtors >> $26,000
Cash at bank >> $2,280
Total >> $ 196680

Credit sides:
Captial accounts:
Allen >> $95,000
Davis >> $85,000
Creditors >> $ 16,680
Total >> $ 196680

They decided to admit Charles as a partner on 1 January 1998. Charles was to contribute $60,000 cash as capital and the new profit and loss sharing ratio for Allen, Davis and Charles was 5:3:2 respectively. Plant and machinery was to be revalued at $76,300 and stock of $2,000 was to be written off as obsolete. Provision was to be made for doubtful debts at 5% of the debtors. Goodwill was revalued at $120,000, but would not be shown in the books of the new partnership.

Required:
Draw up the revaluation account and the partners' capital accounts (in coloumnar form) to reflect the admission of Charles. (Show the workings for good will adjustments.)

<以上便上我遇上疑難的題目。>

我做過條題目一次，但當我核對答案時，發現答案所提及o既Goodwill 同我所做o既有好大出入。我無開Goodwill A/C，我做o左個 Goodwill adjustment workings，方法係將 $120,000 用 old 同 new ratio 比較並放入Capital A/C。我無理會 $98,000 的舊Goodwill 數字，而建議答案卻在 Revaluation A/C 將 goodwill的差額($22,000) 放了進去…請問，為甚麼會這樣？

老師可以盡快替我解釋一下原因嗎？謝謝~ :)

祝教安

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Replies:

Re: 98CE : Partnership - Revaluation plus Goodwill -- 克利馬科斯, 08:25:19 05/18/01 Fri
- Re: 98CE : Partnership - Revaluation plus Goodwill -- Soya, 09:13:41 05/18/01 Fri