Admission of Partner referred to entering a new partner or partners in the partnership firm for the share of profit and paying off his or their share of the firm’s goodwill and capital. When the firm needs more funding or services/knowledge to grow their business then they approach the new partner(s) against share in the profit of the firm with the consent of all old partners. 

What is the Admission of Partner: –

The admission of the partner refers to the situation where an individual joins the existing partnership firm and the old partners are agree to sacrifice their share of profit. This is the mode of reconstitution of Partnership Because, with the admission of a new partner, there is a need to create a new agreement/deed between all partner including new partner and ends the existing agreement/deed. 

There will be New profit sharing ratio among all partners because all(minimum one) old partners will sacrifice some portion of their profit share in the firm and the new partner will get some portion of the share of profit as per the deal with the old partners. 

Check out the full article: –

Admission of Partner – Effects and Adjustments

Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)- USHA Publication Class +2 – Solution

Question wise solution of the all Questions of Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)- USHA Publication Class +2 – Solutions are shown below: –

Q 1 CH 5 Usha 2 Book 2018 Solution.pptx min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 01 Chapter 5 of +2-Part-1 01. (NPS) X and Y are partners in 8:5 ratio. Z is admitted for ...
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Q 2 CH 5 Usha 2 Book 2018 Solution Copy min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 02 Chapter 5 of +2-Part-1 2. (NPS)Raman and Daman are partners sharing profits 25% and 75%. Pawan was admitted ...
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Q 3 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 03 Chapter 5 of +2-Part-1 3. (NPS)Badal, Advani and Navjot are partners in 3/10, 9/20 and ¼. Sonia was ...
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Q 4 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 04 Chapter 5 of +2-Part-1 4. X and Y are partners in a firm sharing profit in the ratio ...
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Q 5 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 05 Chapter 5 of +2-Part-1 5. (NPS) A and B are partners sharing profit and losses in the proportions ...
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Q 6 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 06 Chapter 5 of +2-Part-1 6. (NPS) X and Y are sharing profit in the ratio of 7:3. they ...
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Q 7 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 07 Chapter 5 of +2-Part-1 7. (NPS) X and Y shared profit in the ratio of 7:3 . Z ...
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Q 8 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 08 Chapter 5 of +2-Part-1 8. (NPS in different cases) Calculate the new ratios of partners in the following ...
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Q 9 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 09 Chapter 5 of +2-Part-1 9. (New Ratio) X and Y are partners in equal proportion . Z is ...
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Q 11 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 11 Chapter 5 of +2-Part-1 11. (NPS/ Sacrifice Ratio) A , B and C are partners in equal ratio ...
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Q 12 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 12 Chapter 5 of +2-Part-1 12. (NPS in different cases) A and B are partners in a firm sharing ...
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Q 13 CH 5 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 13 Chapter 5 of +2-Part-1 13. (New Profit Sharing Ratio) Bat and Ball are partners in a 2:3 ratio ...
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Q 14 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 14 Chapter 5 of +2-Part-1 14. (Sacrifice ratio) L and M are partners sharing profits in the ratio of ...
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Q 15 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 15 Chapter 5 of +2-Part-1 15. (NPS) X and Y are partners in a firm sharing profits and losses ...
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Q 16 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 16 Chapter 5 of +2-Part-1 16. (Different cases of NPS) (i)Singh and Pandit are partners in a 4:1 ratio ...
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Q 17 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 17 Chapter 5 of +2-Part-1 17.(New Ratio) X, Y, and Z are partners in the 5:3:3 ratio. They admitted ...
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Q 18 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 18 Chapter 5 of +2-Part-1 18. (NPS) X , Y and Z are partners in 7:3:2. O is admitted ...
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Q 19 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 19 Chapter 5 of +2-Part-1 19. (NPS ) Singh, Gupta and Lal are partners in a firm, sharing profits ...
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Q 20 CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 20 Chapter 5 of +2-Part-1 20.( Goodwill brought in cash ) X and Y are partners in a 2:1 ...
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Q 21. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 21 Chapter 5 of +2-Part-1 21.( NPS/Goodwill brought in cash )Bhushan, Gobin, and Rajan are partners in the 5:3:2 ...
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Q 22. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 22 Chapter 5 of +2-Part-1 22.( NPS/Goodwill brought in cash )A, B, and C are partners in ratio 3:2:1 ...
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Q 23. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 23 Chapter 5 of +2-Part-1 23.(Goodwill partially withdrawn )A and B are partners in 3:2 ratio. They admitted C ...
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Q 24. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 24 Chapter 5 of +2-Part-1 24.(Goodwill partially withdrawn )Behari and Punjabi are partners in ratio 2:3 . Haryanvi is ...
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Q 25. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 25 Chapter 5 of +2-Part-1 25.(Profits at the end of the year are given) P and S are partners ...
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Q 26. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 26 Chapter 5 of +2-Part-1 26.( Different cases of goodwill) A and B shared profits in the proportion of ...
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Q 27. CH 2 Usha ^M2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 27 Chapter 5 of +2-Part-1  27. (New Partner doesn't bring G/W in Cash) X, Y and Z am partners ...
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Q 28. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 28 Chapter 5 of +2-Part-1 28. (New Partner doesn't bring G/W in Cash) A and B are partners Sharing ...
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Q 29. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 29 Chapter 5 of +2-Part-1 29. (goodwill is partly paid privately and partly through books ) A and B ...
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Q 30. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 30 Chapter 5 of +2-Part-1 30. (Partner Partly brings the G/W) X, Y, and Z were partners sharing profits ...
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Q 31. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 31 Chapter 5 of +2-Part-1 31. (Goodwill is to be calculated and not brought in cash) A and B ...
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Q 32. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 32 Chapter 5 of +2-Part-1 32. (Goodwill is brought in-kind) P and Q are partners in a 3: 2 ...
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Q 33. CH 2 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 33 Chapter 5 of +2-Part-1 33. (Goodwill is brought in-kind) Manish and Satish are sharing profits in 4 : ...
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Q 34. CH 2 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 34 Chapter 5 of +2-Part-1 34. (Goodwill is brought in kind) X, Y and Z were doing business in ...
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Q 36. CH 2 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 36 Chapter 5 of +2-Part-1 36. (Hidden Goodwill) A and B are partners with capitals of Rs. 8,000 and ...
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Q 37. CH 2 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 37 Chapter 5 of +2-Part-1 37. (Comprehensive) A, B and C are partners in 3 : 2: 1 ratio ...
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Q 38. CH 2 Usha 2 Book 2018 Solution 2 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 38 Chapter 5 of +2-Part-1 38. (Revaluation Entries) Pass Journal Entries for the following revaluations.(a) Stockk Rs. 12,000 was ...
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Q 39. CH 2 Usha 2 Book 2018 Solution 2 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 39 Chapter 5 of +2-Part-1 39. (Revaluation Entries) Record the folowing in Journal.(a) A claim of Rs. 5,000 against ...
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Q 40. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 40 Chapter 5 of +2-Part-1 40. ( Revaluation A/c/Partners Cap. A/c/B/S) The following was the Balance sheet of A ...
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Q 41. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 41 Chapter 5 of +2-Part-1 41. (Goodwill withdraw by Old Partner) The Balance sheet of A and B who ...
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Q 42. CH 2 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 42 Chapter 5 of +2-Part-1 42. Revaluation A/c/Partner‘s Cap A/c/B/S) Thr following is the balance sheet of Gupta and ...
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Q 43. CH 2 Usha 2 Book 2018 Solution 1 min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 43 Chapter 5 of +2-Part-1 43. (Goodwill is not brought in Cash) The following was the balance sheet of ...
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Q 44. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 44 Chapter 5 of +2-Part-1 44. Revaluation/Capital A/c/B/S/GST) Usha and Asha are partners in a firm sharing profits in ...
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Q 45 CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 45 Chapter 5 of +2-Part-1 45. ( Average Profit Method) The balance sheet of A and B who share ...
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Q 45A. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 45 A Chapter 5 of +2-Part-1 45 A. (HOTS/MEMORANDUM revaluation Account) A and B are carrying on business in ...
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Q 46. CH 2 Usha 2 Book 2018 Solution S min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 46 Chapter 5 of +2-Part-1 46. Revaluation A/c/Partner‘s Cap A/c/B/S) The following is the balance sheet of A and ...
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Q 47. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 47 Chapter 5 of +2-Part-1 47. ( Necessary Adjusting Entries) The Balance sheet of Ram and Shyam who share ...
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Q 48. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 48 Chapter 5 of +2-Part-1 48. (Revaluation A/c/Partner‘s Cap A/c/B/S) L and M share the profits of a business ...
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Q 49. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 49 Chapter 5 of +2-Part-1 49. (Revaluation A/c/Partner‘s Cap A/c/B/S) L and M share the profits of a business ...
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Q 50. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 50 Chapter 5 of +2-Part-1 50. (Provision for discount on Creditors ) the balance sheet of X& Y who ...
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Q 51. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 51 Chapter 5 of +2-Part-1 51. (Journal /partner’s cap. A/c/B/S) balance sheet of Ashish , Achyut , Akhilesh who ...
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Q 52. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 52 Chapter 5 of +2-Part-1 52. (Hidden Goodwill)Deepika & Rajshree are partners in the firm sharing profits & losses ...
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Q 53. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 53 Chapter 5 of +2-Part-1 53. (Hidden Goodwill)David & Bimal are partners in the firm sharing profits & losses ...
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Q 54. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 54 Chapter 5 of +2-Part-1 54. ( Investment taken over by old partner ) A & B are sharing ...
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Q 55. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 55 Chapter 5 of +2-Part-1 45. (Goodwill is not brought in Cash) The following was the balance sheet of ...
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Q 56 CH 5 Usha 2 Book 2018 Solution 1 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 56 Chapter 5 of +2-Part-1 56. (Adjustment of Capital) A and B are in partnership sharing profit and loss ...
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Q 57 CH 5 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 57 Chapter 5 of +2-Part-1 57. (Capital to be adjusted on basis of NPS) Sun and Moon are partners ...
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Q 58. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 58 Chapter 5 of +2-Part-1 58. (Adjustment of capital on the basis of NPS) The following is the balance ...
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Q 59. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 59 Chapter 5 of +2-Part-1 59. (Adjustment of the capital on the basis of NPS ) a & b ...
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Q 60. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 60 Chapter 5 of +2-Part-1 60. (Adjustment of Capital on basis of New Partner's Share) A, B and C ...
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Q 61. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 61 Chapter 5 of +2-Part-1 61. ( Capital to be adjusted on basis of New Partner's Share) A & ...
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Q 62. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 62 Chapter 5 of +2-Part-1 62. (Adjustment of the capital/goodwill/revaluation A/c/ partner’s capital A/c balance sheet) Raghu & Rishu ...
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Q 63. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 63 Chapter 5 of +2-Part-1 63. (revaluation A/c/Partner’s Cap. A/c/B/S) A & B are partners sharing profits & losses ...
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Q 64. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 64 Chapter 5 of +2-Part-1 64. ( revaluation A/c/ Partner’s Cap. A/c/B/S) Ram & Rahim were partners in the ...
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Q 65. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 65 Chapter 5 of +2-Part-1 65. (Journal/B/S) Below is the balance sheet of Krishna & Sudama who shared profit ...
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Q 66. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 66 Chapter 5 of +2-Part-1 66. (Adjustment of the capital/goodwill/revaluation A/c/ partner’s capital A/c balance sheet) A firm has ...
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Q 67. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 67 Chapter 5 of +2-Part-1 67. ( Adjustment of capital revaluation A/c/ Partner’s Cap. A/c/B/S) Ram , Rahim & ...
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Q 68. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 68 Chapter 5 of +2-Part-1 68. (Adjustment of the capital/goodwill/revaluation A/c/ partner’s capital A/c balance sheet) The following is ...
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Q 69. CH 2 Usha 2 Book 2018 Solution min 360x203 - Chapter No. 5 - Partnership Accounts - IV (Admission of A Partner)- USHA Publication Class +2 - Solution
Question 69 Chapter 5 of +2-Part-1 69. (Adjustment of the capital to be made by Cash ) the balance sheet ...
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