If the goodwill A/c is raised at the time of retirement of a partner and is to be written off, then the capital accounts of the remaining partners are debited in

The correct answer is: D. sacrificing ratio.

When a partner retires, the goodwill of the firm is usually written off. This means that the value of the firm’s goodwill is reduced, and the capital accounts of the remaining partners are debited (reduced) in the sacrificing ratio. The sacrificing ratio is the ratio in which the remaining partners agree to share the loss of goodwill. This ratio is usually based on the partners’ capital balances or profit sharing ratios.

Here is a more detailed explanation of each option:

• Option A: new profit sharing ratio. This is incorrect because the new profit sharing ratio is not used to calculate the amount of goodwill that is written off. The new profit sharing ratio is only used to calculate the amount of profit that each partner will receive after the retirement of the old partner.
• Option B: capital ratio. This is incorrect because the capital ratio is not used to calculate the amount of goodwill that is written off. The capital ratio is only used to calculate the amount of capital that each partner has in the firm.
• Option C: old profit sharing ratio. This is incorrect because the old profit sharing ratio is not used to calculate the amount of goodwill that is written off. The old profit sharing ratio is only used to calculate the amount of profit that each partner received before the retirement of the old partner.
• Option D: sacrificing ratio. This is the correct answer because the sacrificing ratio is used to calculate the amount of goodwill that is written off. The sacrificing ratio is the ratio in which the remaining partners agree to share the loss of goodwill. This ratio is usually based on the partners’ capital balances or profit sharing ratios.