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L and M are in a partnership sharing profits and losses in the ratio of 3:2. They admit N as a partner on 1st January. On the same date, the partnerships’ net assets are revalued and show a loss on revaluation of ₹40,000. The new profit/loss sharing ratio is L:2/5, M:2/5, N:1/5. How will the revaluation of the net assets be recorded in the partners’ capital accounts?