का समापन कर दिया गया और उस दिन उसकी सम्पत्ति एवं दायित्व निम्नांकित थे.
9
as under:
Creditors₹6,000.
₹1,000; Cash at Bank₹ 11,000.
निम्नांकित तथ्यों को ध्यान में रखकर वसूली खाता, पूँजी खाते तथा रोकड़ खाता बनाइए :
ration the following:
रमेन ने लेनदारों को ₹5,000 पर लिया। (Ramen took creditors at ₹ 5,000.)
(ii) स्थायी सम्पत्तियों को ₹ 26,000 पर बेचा गया। (Fixed assets were sold at ₹ 26,000.)
(iii) सभी देनदार पूर्णत: निकृष्ट (अप्राप्य) हो गये। (Debtors were bad in full.)
(iv) उज्ज्वल ने ₹ 3,500 पर अन्तिम रहतिया लिया। (Ujjwal took over closing stock ₹ 3,500.)
the right to use the firm name for his business for which he paid * 6,000 in cash.)
7. उज्ज्वल, रमेन और पार्थ एक फर्म में साझेदार थे जो 2:2:1 के अनुपात में लाभ-हानि बाँटते थे। 1 जनवरी, 2017 को
Ujjwal, Ramen and Partha were partners in a firm sharing profit and losses in the rate
2: 2:1. The firm was dissolved on 1st Jan., 2017 and that date their liabilities and assets we
Liabilities (दायित्व)-Ujjwal's Capital₹20,000; Ramen's Capital₹15,000; Reserve Fund ₹10,33.
Assets (सम्पत्तिया)-Fixed Assets ₹ 25,000; Debtors ₹10,000; Closing Stock ₹4,000; Parthas Capital
(v) पार्थ ने फर्म के नाम को अपने व्यवसाय में व्यवहार में लाने के लिए ₹6,000 नकद दिया। (Partha was allower
[Ans. Loss on Realisation ₹2,500, Payment to Ujjwal ₹ 19,500, Ramen ₹ 23,000,Partha₹500
Prepare Realisation Account, Capital Accounts and the Bank Account after taking into consin
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