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प्रश्न
A, B and C who were sharing profits and losses in the ratio of 4:3:2 decided to share the future profits and losses in the ratio to 2:3:4 with effect from 1st April 2023. An extract of their Balance Sheet as at 31st March 2023 is:
| Liabilities | Amount (₹) | Assets | Amount (₹) |
| Workmen Compensation Reserve | 65,000 |
At the time of reconstitution, a certain amount of Claim on workmen compensation was determined for which B’s share of loss amounted to ₹ 5,000. The Claim for workmen compensation would be:
विकल्प
₹ 15,000
₹ 70,000
₹ 50,000
₹ 80,000
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उत्तर
₹ 80,000
Explanation:
A : B : C = 4 : 3 : 2
= `4/9:3/9:2/9`
= `5000xx9/3`
= 15000
∴ 65000 + 15000 = 80000
APPEARS IN
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| Balance Sheet as on 31st March, 2018 | |||||
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|||
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| Balance Sheet as on 31st March, 2019 | |||||
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| Capital A/c: | Building | 72,000 | |||
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| Investment Fluctuation Reserve |
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| Liabilities | Amount (₹) | Assets | Amount (₹) | ||
| Capitals: | 40,500 | Bank | 11,250 | ||
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