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प्रश्न
On dissolution of a partnership firm, furniture appearing in the Balance Sheet was ₹ 2,00,000. 50% of the furniture was taken over by a partner at ₹ 65,000 and balance 50% was sold at 20% less than the book value. The amount debited to bank account was:
विकल्प
₹ 1,45,000
₹ 80,000
₹ 65,000
₹ 1,85,000
MCQ
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उत्तर
₹ 80,000
Explanation:
Total value of furniture = ₹ 2,00,000
50% taken over by a partner:
Value = 50% of ₹ 2,00,000 = ₹ 1,00,000
Taken over by the partner at ₹ 65,000
So. the partner takes over ₹ 65,000 worth of furniture
Remaining 50% sold at 20% less than the book value:
Remaining value = ₹ 1,00,000
20% less than book value = ₹ 1,00,000 – (20% of ₹ 1,00,000)
= ₹ 1,00,000 – ₹ 20,000
= ₹ 80,000
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