Journal entry

https://www.jbsclasses.com/q2a_link/index.php?qa=1587&qa_1=treatment-goodwill-when-new-partner-brings-cash-for-goodwill

If Goodwill is not brought by new partner then it will adjusted throgh his capital account.

Goodwill a/c Dr

To Old partners  (Old Ratio)

All partners capital a/c (Including new partner) new ratio  DR

To Goodwill account

Or a single entry can be passed

New partner's capital account DR

to Old partners cappital A/c (Secrifice ratio)

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