Accounting JAMB

The double entry to record the goodwill in the books is debt?

Use the information below to answer this question.

Dangote acquired Dantata’s business for N350,000. The total asset work were N820,000 and liabilities amounted to N 640,000

A. purchase of business account and credit cash account
B. goodwill account and credit purchase of business account
C. cash account and credit goodwill account
D. goodwill account and credit cash account

Correct Answer:

Option B – goodwill account and credit purchase of business account

Explanation

when there is excess of purchase consideration over net assets, the accounting entries is to debit goodwill account as the receiving account and credit purchase of business account as the giving account.

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