When a new partner brings his share of goodwill in cash, the amount brought in is credited to:

When a newly admitted partner brings their share of goodwill in cash, the following accounting journal entry is recorded initially:
$$\text{Cash/Bank A/c}\text{Dr.}$$
$$\text{To Premium for Goodwill A/c}$$
Thus, the account credited during this receipt entry is the Premium for goodwill account. (Subsequently, this balance is transferred and distributed among sacrificing partners).