A and B entered into a partnership, investing ₹$16000$ and ₹$12000$ respectively. After $3$ months, A withdrew ₹$5000$ while B invested ₹$5000$ more. After $3$ more months, C joined with ₹$21000$. At the end of a year, the profit was ₹26,400. By how much does B's share exceed C's share?
For partnerships with changing capitals, always use capital × time to form the profit ratio.
2300
Use time–capital products (in ₹–months).
A: \(16000\) for \(3\) months, then \(11000\) for \(9\) months \(\Rightarrow 16000\cdot 3+11000\cdot 9=147000.\)
B: \(12000\) for \(3\) months, then \(17000\) for \(9\) months \(\Rightarrow 12000\cdot 3+17000\cdot 9=189000.\)
C: joins at month \(6\) with \(21000\) for \(6\) months \(\Rightarrow 21000\cdot 6=126000.\)
So the ratio \(A:B:C=147000:189000:126000=7:9:6.\) One share \(=\dfrac{26400}{7+9+6}=\dfrac{26400}{22}=1200.\)
Thus \(B=9\times1200=10800,\ C=6\times1200=7200.\) Excess \(=10800-7200=\boxed{3600}.\)
Star and Moon were partners in a firm sharing profits in the ratio of 3 : 2. On 31st March, 2024, the Balance Sheet of the firm was as follows: 
They admitted 'Sun' into partnership on 1st April, 2024 for 1/10 share. It was agreed as follows:
(a) 'Sun' brings ₹6,00,000 for his share of capital but could not bring goodwill in cash.
(b) Goodwill is valued at ₹4,00,000.
(c) Provision on debtors is needed 10%.
(d) Interest on Bank Loan for 6 months is due @ 12% p.a.
(e) Liability to workers is ₹15,000 against Workmen Compensation Reserve.
(f) Unrecorded stock ₹40,000 is taken by Star at ₹38,000.
Prepare Revaluation Account and Partners' Capital Account.
A partnership firm earned net profits during the last three years as follows: 
The capital employed in the firm throughout the above mentioned period has been ₹8,00,000. Having regard to the risk involved, 15% is considered to be a fair return on the capital. The remuneration of all the partners during this period is estimated to be ₹2,00,000 per annum.
Calculate the value of Goodwill on the basis of the following:
(a) Two years' purchase of super profits earned on average basis during the above mentioned 3 years.
(b) Capitalisation of Average Profit method.