___________ is the value of  reputation of a firm.

General   Reserve account shows ________ balance.

Change in relationship among  the partners  amount to  __________ of the  partnership firm.

On death  of a partner  the________ receives the  Joint   Life  Policy  amount  from the Insurance  Company.

The ratio  in which  the  old partners  have  agreed   to sacrifice  their shares  in profit   in favor of  a new  partner  is  called the 

Good will is  a /an ___________.

Retiring   partner's share of  goodwill  is debited to  the continuing partners  capitals  in the ________ ratio.

Revaluation of assets   on the reconstitution of  partnership  firm  becomes  necessary  because their  present  values  may be  _________ from  their  books  value.

In _________method  goodwill is valued  on the basis  of  excess profits earned by a  firm  in comparison  to  average profits  earned by  other firms.

Credit balance  in the Profit  and Loss account  indicates _________.