Accountancy, asked by perweenmuskan12, 8 months ago



33A. 31 मार्च, 2019 को राम और श्याम का आर्थिक चिट्ठा निम्नलिखित था, उनका लाभ तथा हानि का अनुपात 2/3 और 1/3 था :
The following is the Balance Sheet of Ram and Shyam, who are sharing profits and losses as two-third and
one-third on 31st March, 2019:
दायित्व (Liabilities)
सम्पत्तियाँ (Assets)
पूँजी (Capitals):
भवन (Building)
राम (Ram)
15,000 प्लाण्ट तथा मशीन (Plant and l k Machinery)
श्याम (Shyam)
10,000 रहतिया (Stock)
विविध लेनदार (Sundry Creditors)
32,950 विविध देनदार (Sundry Debtors)
4,000
बैंक में जमा (Cash at Bank)
57,950
25,000
17,500
10,850
600
57,950
उन लोगों ने मोहन को साझेदार के रूप में निम्नलिखित शर्तों पर लिया :
They agreed to admit Mohan into partnership on the following terms :
(a) मोहन को 1/3 भाग लाभ में दिया गया तथा उसके लिए उसे ₹ 7,500 पूँजी के रूप में तथा ₹ 3,000 ख्याति के रूप में लाना पड़ा । (Mohan was to
begiven 1/3rd share in the profit and was to bring ₹ 7,500 as his capital and ₹ 3,000 as his share of goodwill)
(b) रहतिया तथा प्लाण्ट और मशीन की कीमत 5% की दर से घटा दी गयी। (That the value of Stock and Plant & Machinery were to
be reduced by 5%.)
(c) देनदार पर 10% की संचिति करना था। (That a reserve of 10% was to be created in respect of sundry debtors.)
(d) भवन पर 10% ह्रास दिखाया गया। (The Building was to be depreciated by 10%.)
(e) ख्याति की रकम पुराने साझेदारों द्वारा निकाल ली गयी। (That the goodwill was to be withdrawn by the old partners.)
ऊपर की व्यवस्था को कारगर बनाने के लिए रोजनामचे में लेखा कीजिए तथा पुनर्मूल्यांकन खाता बनाइए।
Pass Journal entries to give effect to the above arrangements and prepare Revaluation Account.
[Ans. Revaluation Loss : Ram-₹ 2,878.33; Shyam-₹ 1,439.17]
(U.S.E.B., 2010, 14
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Answers

Answered by karrijayanthi7
1

Answer:

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Explanation:

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