Use the following information to answer the question below

Mr White acquired Mr Black's business for GH¢ 410,000. The total assets were GH¢ 670,000 and liabilities amounted to GH¢ 320,000.

The double entry to record the good will in the books is debit

A.

Cash account and credit goodwill account

B.

Goodwill account and credit purchase of business account

C.

Goodwill account and credit cash account

D.

Purchase of business account and credit cash account

Correct answer is B

Goodwill is the established reputation of a business regarded as a quantifiable asset and calculated as part of its value when it is sold. In order to calculate goodwill, the fair market value of identifiable assets and liabilities of the company acquired is deducted from the purchase price.