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Partnership



  P                              
C R E D I T I N G         G      
  I       U               O      
  V       R               O      
  A       N       F I X E D      
  T       O               W      
  E       V         C A P I T A L
  L       E               L      
  Y     P R O F I T A N D L O S S
        A                       I
        R E V A L U A T I O N   X
        T                        
        N                 L      
  S U P E R P R O F I T   O      
        R                 A      
        S A C R I F I C I N G    
        H                        
        I N T A N G I B L E      
S T A M P                        
        D I S S O L U T I O N    
        E                   O    
      M E M O R A N D U M   M    
        D                   I    
                            N    
                            A    
                            L    
Across Down
2 Increase in value is recording in Revaluation Account by _____
5 _____ Capital Account always shows a credit balance
6 This account is credited when a new partner is not able to bring his share of goodwill
7 A charge against profit is debited to this Account
9 Another name for Profit & Loss Adjustment Account
11 Excess of Actual Profit over Normal Profit
12 Goodwill brought in by new partner is shared in this ratio
13 Quality of goodwill
14 The Partnership Deed is stamped according to provisions of this Act
15 The winding up of a firm
17 _____ revaluation account is prepared to give effect to revaluation of assets and liabilities without affecting the existing amount of assets and liabilities
  1
1 When goodwill is paid _____, no entry is recorded in the books
3 Calculation of profits of a deceased partner may either be on Time Basis or _____Basis
4 Guidelines of Accounting Standards 10 are followed for its treatment
7 The document containing the written agreement among partners
8 If date of withdrawal is not given, the interest on total drawings for the year should be calculated on an average basis of _____ months
10 Account to which the amount due to retiring partner is transferred
16 Nature of Realisation Account
  1
 
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