वसुली खाता क्या है यह किस प्रकार बनाया जाता है जर्नल प्रविष्टियाँ द्वारा समझाइये
Answers
Wasooli khata ko english me Realisation A/C kaha jata hai. Jab bhi Partnership firm dissolve hota hai to uske saare assets ko bech diya jata hai or uske proceeds se jo bhi outside liability hota h pehle usko pay off kiya jata hai or fir bche hue part ko partners ke psr me baant diya jata hai. Jb asset ko becha jata hai ya liability ko pay off kiya jata hai to hamein ye janna jruri hota hai ki hme isse kitna profit hua ya kitna loss hua hai.. is karan se Realisation A/C bnaya jata hai. iske debit side me saare asset ko uske book value pr bhej diya jata h jisse saare asset a/c close ho jaate hain or credit side me saare liability ko bhej diya jata h jisse saare liability A/c close ho jaate hain. fir difference amount profit ya loss hota hai jisko partners k psr me baant diya jata hai.. the main purpose of preparing Realisation A/C is to close all the Accounts lying in the books.