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प्रश्न
At the time of the dissolution of the partnership firm of Sanjay and Mitali, its Balance Sheet showed Deferred Revenue Expenditure of ₹ 30,000.
Give the journal entry to treat this item.
रोजनामा प्रविष्टि
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उत्तर
| Particulars | L.F. | Debit (₹) | Credit (₹) |
| Sanjay’s Capital A/c ...Dr. | 15,000 | ||
| Mital’s Capital A/c ...Dr. | 15,000 | ||
| To Deferred Revenue Expenditure | 30,000 | ||
| (Being deferred revenue expenditure transferred to partner’s Capital A/c) |
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