List of top Accountancy Questions on Revaluation asked in CUET (UG)

When partners decide not to revalue assets and liabilities at the time of death of a partner, Deceased Partner’s Capital Account is credited with revaluation gain and Gaining Partners' Capital Accounts are adjusted in:
When partners decide not to affect the book value of assets and liabilities, Deceased Partner's Capital Account is _____ with the net effect of revaluation gain for his share and Gaining Partner's Capital Accounts are _____ in their _____.
Assets are revalued and liabilities are reassessed at the time of change in profit-sharing ratio so that
A, B & C were sharing profits & losses in the ratio of 3 : 2 : 1. They decided to share profits & losses equally in future. General reserve was appearing in their books at Rs 1,80,000. Goodwill was valued at Rs 1,20,000. The partners do not want to disturb the general reserve. The adjusting entry will be :