A, B and C are partners and share profits and losses in the ratio of 2:3:5. Their balance sheet on 31st March,
C
₹
₹
लेनदार (Creditors)
बैंक से ऋण (Loan from Bank)
पूंजियां (Capitals):
A
B
C
12,000/मशीनरी (Machinery)
14,000
देनदार (Debtors)
A को अग्रिम (Advance to A)
रोकड़ (Cash)
हानि (Loss).
10,000
36,000
6.000
20,000
2,000
3,000
4,000
3,000
₹
1,000
8,000
₹
36,000
31 मार्च, 2016 को फर्म के विघटन का निर्णय लिया। सम्पत्तियों से 20,00p १ वसूल हुए। A के पास एक व्यक्तिगत सम्पत्ति है
जिससे 4,000 ₹ प्राप्त हुए। B दिवालिया हो गया। c की सम्पत्ति से एक रुपये में 50 पैसे प्राप्त हुए। आवश्यक खाते फर्म की
पुस्तकों में बनाइए।
Decision to dissolve the firm was taken on 31st March, 2016. ₹ 20,000 were realised from assets, A has a private
estate from it ₹4,000 were received. B became insolvent. Fifty paise in a rupee were received from C's estate.
Prepare necessary accounts in the books of the firm.
Ans. Loss on Realisation; A ₹ 1,000; B₹ 1,500; C₹2,500. Deficiency : C₹3,500; B₹ 833.
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