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प्रश्न
A, B and C were partners sharing profits in the ratio of 3 : 2 : 1 respectively. B retired on 31st March, 2024. On that date the capitals of A, B and C after all adjustments were ₹ 5,10,000; ₹ 3,30,000 and 1,80,000 respectively. Cash and bank balances on 31st March, 2024 were 30,000. B was to be paid through cash brought by A and C in a manner that their capitals are proportionate to their new profit-sharing ratio which was to be 5 : 3. Firm wants to maintain a minimum cash balance of ₹ 50,000. Pass necessary journal entries.
रोजकीर्द नोंद
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उत्तर
| Journal | ||||
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| (1) | Bank A/c ...Dr. | 1,40,000 | ||
| To A’s Capital A/c | 1,40,000 | |||
| (Being the amount brought in by A to adjust capital to the new ratio) | ||||
| (2) | Bank A/c ...Dr. | 2,10,000 | ||
| To C’s Capital A/c | 2,10,000 | |||
| (Being the amount brought in by C to adjust capital to the new ratio) | ||||
| (3) | B’s Capital A/c ...Dr. | 3,30,000 | ||
| To Bank A/c | 3,30,000 | |||
| (Being the amount paid to B on his retirement) | ||||
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