Question

साझेदारों का पूँजी खाता बनाना (Preparation of Partners Capital Nce)
198. संजय, मनोज व शेखर एक फर्म में साझेदार हैं। वे अपना लाभ-हानि 1:2:3 के अनुपात में बाँटते हैं। 31 दिसम्बर 2018 को उनका चिठा निम्न प्रकार था:
Sanjay, Manoj and Shekhar were partners in a firm, they share profits in the ratio of 1:2:3. Their balance sheet
as on 31st December 2018 was as below:
Balance Sheet
Liabilities
Assets
Amount
Amount
Capital A/cs
Sanjay
Manoj
Shekhar
General Reserve
Creditors
24,000
20,000
16.000
₹
Building
Furniture
Debtors
60,000/Cash
18,000
22,000
1,00,000
60,000
16.000
20,000
4,000
1,00,000
शेखर ने 1 जनवरी 2019 को अवकाश ग्रहण किया। फर्म की ख्याति ₹30,000 आँकी गई। शेखर को दी जाने वाली राशि उसके ऋण खाते में हस्तांतरित
कीजिए। उक्त विवरण से साझेदारों के पूँजी खाते बनाइये।
Shekhar retires on 1st January 2019. The goodwill of the firm was valued at 30,000. The amount payable to
Shekhar was transferred to his loan account. Prepare Partners' Capital Account to give effect to above.
Tuone to Shekhar's Loan A/c 40,000; Partners' Capital A/c : Sanjay * 22,000, Manoj 16,000.]​

Answer 1

ans dijiye partner capital ac banaiye