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प्रश्न
P, Q and R were partners with capitals of ₹ 3,00,000, ₹ 2,00,000 and ₹ 1,00,000 respectively. On dissolution it was found that there were 600 shares of ₹ 30 each in Gabriel Ltd., acquired at a cost of ₹ 24,000 and had been written off completely from the books. These shares are now valued at ₹ 60 each and divided among the partners in their profit sharing ratio. Give necessary Journal entry.
रोजनामा प्रविष्टि
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उत्तर
| Journal entry |
||||
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| P’s Capital A/c ...Dr. | 12,000 | - | ||
| Q’s Capital A/c ...Dr. | 12,000 | - | ||
| R’s Capital A/c ...Dr. | 12,000 | - | ||
| To Realisation A/c | - | 36,000 | ||
| (Being 600 shares valued at ₹ 60 each divided among partners) | ||||
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