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A, B and C take a joint life policy. After five years, B retires from the firm. Old profit sharing ratio is 2 : 2 : 1. After retirement, A and C decide to share profits equally. They had taken a joint life policy of ₹ 2,00,000 with the surrender value ₹ 30,000. What will be the treatment in the Partner’s capital account on receiving the JLP amount if Joint life policy A/c is maintained at surrender value along with the reserve for JLP ?