45.
पृथक्-पृथक् लाभ-हानि अनुपात
(Difference ratio of Profit and loss sharing)
7 सोनू, विजय तथा अजय एक फर्म में साझेदार थे। उन्होंने 31 मार्च, 2016 को फर्म के समापन का निश्चय किया। इस तिथिक
उनकी स्थिति निम्न थी :
Sonu, Vijay and Ajay were partners in a firm. They decided to dissolve their firm on 31st March, 2016. Their
position on that date was as follows:
Creditors
700 Bank
Mrs. Vijay loan
1,000 Debtors
Capital Accounts :
Stock
6,000
Furniture
Vijay
4,500
3.000
13,500 Plant
Typewriter
15,200
15,200
1,250
Sonu
3.1007
1.850
6001
5.000
3.000
400
land
Ajay
सम्पत्तियों का वसूली मूल्य निम्न है :
स्कन्ध₹ 2,000; फर्नीचर ₹ 1,250; भूमि ₹ 4,200, प्लाण्ट ₹ 3,900; टाइपराइटर ₹ 250; ख्याति ₹ 3,000; देनदार ₹ 2,950)
लेनदारों को भुगतान र 664।
साझेदारी अनुबन्ध
के
अनुसार व्यापारिक लाभ-हानि को 3 : 2 : 1 के अनुपात में बांटा जायेगा तथा पूंजीगत लाभ-हानि को उनके
पूंजी के अनुपात में बांटा जायेगा। आवश्यक खाते बनाइए।
Realise value of assets are as follows:
Stock ₹ 2,000; Furniture ₹ 1,250; land ₹ 4,200, Plant ₹ 3,900; Typewriter ₹ 250; Goodwill ₹ 3,000; Debtors रे
2,950. Amount paid to creditors ₹664.
According to the partnership deed trading Profit and loss shall be divided in the ratio of 3:2:1 and that Capital
profit and loss in the ratio of their capitals. Prepare necessary accounts.
10000 L1D.CIEO.D.Ci
D1.
Montners . Sonu
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