सम्पत्तियों एवं दायित्वों का पुनर्मूल्यांकन (Revaluation of Assets and Liabilities)
19A. A, B तथा C साझेदार थे जो लाभों को 5:3:2 के अनुपात में बाँटते थे। 1 अप्रैल, 2014 को उनका स्थिति विवरण निम्न प्रकार
A, B and C were partners sharing profits in the ratio of 5: 3:2. Their Balance Sheet as on 1st April, 2014 was a
(
follows:
Balance Sheet of A, B and C
(as on 1st April, 2014)
राशि
(Amoun)
गशि
(Amount
सम्पत्तियाँ
LAssets)
दायित्व
(Liabilities)
₹
लेनदार (Creditors)
कर्मचारी भविष्य निधि (Employees
Provident Fund)
पूँजी (Capitals):
A
B
₹
20,000 रोकड़ (Cash)
देनदार (Debtors)
26,000 स्टॉक (Stock)
फर्नीचर (Furniture)
भवन (Building)
16,000
16,000
80,000
34,000
1,20,000
1,00,000
70,000
50,000
2,20,000
2,66,000
2,66,000
20A
उसी तिथि को C ने अवकाश ग्रहण किया और यह सहमति हुई कि :
C के हिस्से की ख्याति ₹ 8,000 थी।
(ii) संदिग्ध ऋणों के लिये देनदारों पर 5% आयोजन करना था।
(iii) लेनदारों का मूल्यांकन पुस्तकीय मूल्य से ₹ 4,000 अधिक पर किया गया।
C के अवकाश ग्रहण पर उपरोक्त लेन-देनों के लिये आवश्यक जर्नल प्रविष्टियाँ कीजिए।
C retires on the above date and it was agreed that:
(i) C's share of Goodwill was 8,000.
(ii) Provision for doubtful debts 5% was to be made on debtors.
(iii) Sundry creditors were valued at ₹4,000 more than the book value.
Pass necessary Journal entries for the above transactions on C's retirement.
|Ans. J/E, Revaluation Loss ₹4,800. Adjustment of C's share of goodwill through Capital Accounts.C's Capital
transferred to C's Loan Account 57,040)
3.XY तथागकाजोलाभ-हानिकाशित
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