Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

X and Y were partners and shared profit and loss equally. Z joined the partnership, and it was agreed that profit and loss would still be shared equally. Goodwill was to be assessed on the date of admission, but it was not kept in the books of account. In what way did the goodwill adjustment affect the partners’ capital accounts?

  • AX’s capital account decrease, Y’s capital account decrease, Z’s capital account decrease
  • BX’s capital account decrease, Y’s capital account decrease, Z’s capital account increase
  • CX’s capital account increase, Y’s capital account increase, Z’s capital account decrease
  • DX’s capital account increase, Y’s capital account increase, Z’s capital account increase

Worked solution & mark scheme

This 1-mark question has a full step-by-step worked solution and mark scheme.

  • Full mark scheme, point by point
  • Step-by-step worked solution
  • Write your answer & get it marked instantly by AI