When a new partner does not bring his share of goodwill in cash, then the amount is debited to

Explanation

Option C — New Partner’s Capital A/c

Why option C is correct:

When a new partner does not bring his share of goodwill in cash, the amount of goodwill is debited to the New Partner’s Capital Account.
This is because the new partner is required to compensate the old partners for goodwill, and in the absence of cash, his capital account is reduced.

Hence, New Partner’s Capital A/c is debited, making Option C correct.

Why other options are incorrect:

A. Cash A/c — Incorrect
Cash Account is debited only when goodwill is brought in cash, which is not the case here.

B. Premium A/c — Incorrect
Premium (Goodwill) Account is credited, not debited. The question asks where the amount is debited.

D. Capital A/c of Old Partners — Incorrect
Old partners’ capital accounts are credited, not debited, for their share of goodwill.