A একটি ব্যবসা শুরু করেছে এবং টাকা বিনিয়োগ করেছে। 2,000 3 মাস পর B, টাকা বিনিয়োগ করেছে৷ সেই ব্যবসায় 4,000...

The partnership between A and B was dissolved on 31st March , 2019 . On that date the respective credits to the capitals were A - ₹ 1,70,000 and B - ₹ 30,000 , ₹ 20,000 were owed by B to the firm , ₹ 1,00,000 were owed by the firm to A and ₹ 2,00,000 were due to the Trade Creditors . Profits and losses were shared in the proportions of 2/3 to A , 1/3 to B . The assets represented by the above stated net liabilities realised ₹ 4,50,000 exclusive of ₹ 20,000 owed by B . The liabilities were settled at book figure . Prepare Realisation Account , Partner's Capital Accounts and Cash Account showing the distribution to the partners .

Mr. A starts a business with an investment of Rs. 28,000. Mr. B joins the business after 5 months, After 2 more months Mr. C joins. If the ratio of their profit after one year is 4:2:3, then find out the investments made by Mr. B and Mr. C in rupees? Options are (a) Rs. 20,000, Rs. 30,000 (b) Rs. 50,000, Rs. 20,000 (c) Rs. 12,000, Rs. 25,200 (d) Rs. 24000, Rs. 50,400.

A and B are partners sharing profits and losses in the ratio of 5 : 3. ON 1st April, 2019, C is admitted to the partnership for 1/4th share fo profits. For this purpose, goodwill is to be valued at two years' purchase of last three years' profits (after allowing partners' remuneration). Profits to be weighted 1 : 2 : 3, the greatest weight being given to last year. Net profit before partners' remuneration were: 2016 - 17 : Rs. 2,00,000, 2017 - 18 : Rs. 2,30,000, 2018 - 19 : Rs. 2,50,000. The remuneration of the partners is estimated to be Rs. 90,000 p.a. Calculate ammount of goodwill.

Achal and Vichal were partners in a firm sharing profits in the ratio of 3: 5 . On 31st March , 2019 , their Balance Sheet was as follows : The firm was dissolved on 1st April , 2019 and the Assets and Liabilities were settled as follows : (a) Land and Building realised ₹ 4,30,000. (b) Debtors realised ₹ 2,25,000 (with interest ) and ₹1,000 were recovered for Bad Debts written off last year. (c) There was an Unrecorded Investment which was sold for ₹ 25,000. (d) Vichal took over Machinery at ₹ 2,80,000 for cash. (e) 50% of the Creditors were paid ₹ 4,000 less in full settlement and the remaining Creditors were paid full amount . Pass necessary Journal entries for dissolution of the firm .

A and B are partners sharing profits and losses in the ratio of 3 : 2. They admit C into partnership for 1/4th share, which he takes 1/6th from A and 1/12th from B. Goodwill appears in the books at 20,000. C brings RS 18,000 as goodwill out of his share of RS 30,000. It was decided that shortfall in amount shall be debited to C's Current Account. Pass necessary Journal entries for the above.

A and B are partners in a firm sharing profits and losses in the ratio of 3: 2 . On 31st March , 2019, their Balance Sheet was as follows : The firm was dissolved on 31st March , 2019 , and both the partners agreed to the following : (a) A took investments at an agreed value of ₹ 8,000 . He also agreed to settle Mrs. A's Loan. (b) Other assets realised as : Stock - ₹ 5,000 , Debtors - ₹ 18,500 , Furniture - ₹ 4, 500 , Plant - ₹ 25,000. (c) Expenses of realisation came to ₹ 1,600 . (d) Creditors agreed to accept ₹ 37,000 in full settlement of their claims . Prepare Realisation Account , Partner's Capital Accounts and Bank Account .

A and B are partners in a firm sharing profits in the ratio 2:1. C is admitted into the firm with 1/4 share in profits. He will bring in Rs. 30,000 as capital and capitals of A and B are to be adjusted in the profit sharing ratio. The Balance Sheet of A and B as on March 31, 2017 (before C’s admission) was as under: Other terms of agreement are as under: 1. C will bring in Rs. 12,000 as his share of goodwill. 2. Building was valued at Rs. 45,000 and Machinery at Rs. 23,000. 3. A provision for bad debts is to be created @ 6% on debtors. 4. The capital accounts of A and B are to be adjusted by opening current accounts. Record necessary journal entries, show necessary ledger accounts and prepare fund’s Balance Sheet after C’s admission.

Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account: (a) Credit sales to Mohan 7,000 were posted as  9,000. (b) Credit purchases from Rohan 9,000 were posted as  6,000. (c) Goods returned to Rakesh 4,000 were posted as 5,000. (d) Goods returned from Mahesh 1,000 were posted as 3,000. (e) Cash sales  2,000 were posted as 200.