जब किसी नए साझेदार का प्रवेश होता है और वह ख्याति (Goodwill) की राशि नकद लाता है, तो इसे किस खाते में क्रेडिट किया जाता है?

As per the rule in Garner v. Murray, the capital deficiency/loss resulting from the insolvency of a partner should be borne by the solvent partners in their:

According to the Indian Partnership Act, 1932, a new partner can be admitted into a partnership firm with the consent of: