A, B and C sharing profits and losses in the ratio of 4 : 3 : 2, decided to take D as a partner for 1/5th share in the firm with effect from 1st April, 2019. An extract of their Balance Sheet as at 31st March, 2019 is:

Show the accounting treatment of Workmen Compensation Reserve on the admission of D under following alternative cases:
Case 1. If there is no other information.
Case 2. If a claim on account of workmen compensation is estimated at RS.45,000.
Case 3. If a claim on account of workmen compensation is estimated at RS.99,000.

A, B and C sharing profits and losses in the ratio of 4 : 3 : 2, decide to admit D as a new partner with effect from 1st April, 2019. An extract of their Balance Sheet as at 31st March, 2019 is: Show the accounting treatment of Investment Fluctuation Reserve under the following alternative cases: Case 1. If there is no other information. Case 2. If the market value of Investment is RS.2,00,000. Case 3. If the market value of Investment is RS.1,91,000. Case 4. If the market value of Investment is RS.1,73,000. Case. 5 If the market value of Investment is RS.2,18,000.

From the following particulars, prepare Balance Sheet as at 31st March, 2019:

A , B and C are partners sharing profits and losses in the ratio of 2 : 1 : 1 . They decided to dissolve their firm on 1st April , 2019 . Complete the Realisation Account , Partner's Capital Accounts and Bank Account from the information given below :