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प्रश्न
Ashish and Neha were partners in a firm sharing profits and losses in the ratio of 4 : 3. They decided dissolve the firm on 1st May, 2026.
From the information given below, complete the Realisation Account, Partners’ Capital Accounts and Bank Account:
| Dr. | REALISATION ACCOUNT | Cr. | |||
| Particulars | ₹ | ₹ | Particulars | ₹ | ₹ |
| To Sundry Assets: | By Sundry Liabilities: | ||||
| Machinery | 5,60,000 | Creditors | 40,000 | ||
| Stock | 90,000 | Ashish’s Wife’s Loan | 25,000 | ||
| Debtors | 55,000 | By Bank A/c: | |||
| To Bank A/c: | Machinery | 4,80,000 | |||
| Creditors | ? | Debtors | 10,000 | ||
| To Ashish’s Capital A/c: | By Ashish’s Capital A/c: | 1,98,000 | |||
| Ashish’s Wife’s Loan | 34,000 | Stock | 1,28,000 | ||
| To Neha’s Capital A/c: | Computer | 70,000 | |||
| Realisation Expenses | 7,000 | By Neha’s Capital A/c: | |||
| To Ashish’s Capital A/c (Gain/Profit) | 4,000 | 7,000 | Debtors | 40,000 | |
| To Neha’s Capital A/c (Gain/Profit) | 3,000 | ||||
| 7,93,000 | 7,93,000 | ||||
| Dr. | PARTNERS’ CAPITAL ACCOUNTS | Cr. | |||
| Particulars | Ashish (₹) | Neha (₹) | Particulars | Ashish (₹) | Neha (₹) |
| To Realisation A/c | ? | ? | By ? | ? | ? |
| To Bank A/c | 4,00,000 | 4,50,000 | By ? | ? | ? |
| By ? | ? | ? | |||
| ? | ? | ? | ? | ||
| Dr. | BANK ACCOUNT | Cr. | |
| Particulars | ₹ | Particulars | ₹ |
| To Balance b/d | ? | By Realisation A/c | ? |
| To Realisation A/c | 4,90,000 | By Ashish’s Loan A/c | 4,000 |
| By Ashish’s Capital A/с | 4,00,000 | ||
| By Neha’s Capital A/c | ? | ||
| ? | ? | ||
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उत्तर
| Dr. | REALISATION ACCOUNT | Cr. | |||
| Particulars | ₹ | ₹ | Particulars | ₹ | ₹ |
| To Sundry Assets: | By Sundry Liabilities: | ||||
| Machinery | 5,60,000 | Creditors | 40,000 | ||
| Stock | 90,000 | Ashish’s Wife’s Loan | 25,000 | ||
| Debtors | 55,000 | By Bank A/c: | |||
| To Bank A/c: | Machinery | 4,80,000 | |||
| Creditors | 40,000 | Debtors | 10,000 | ||
| To Ashish’s Capital A/c: | By Ashish’s Capital A/c: | 1,98,000 | |||
| Ashish’s Wife’s Loan | 34,000 | Stock | 1,28,000 | ||
| To Neha’s Capital A/c: | Computer | 70,000 | |||
| Realisation Expenses | 7,000 | By Neha’s Capital A/c: | |||
| To Ashish’s Capital A/c (Gain/Profit) | 4,000 | 7,000 | Debtors | 40,000 | |
| To Neha’s Capital A/c (Gain/Profit) | 3,000 | ||||
| 7,93,000 | 7,93,000 | ||||
| Dr. | PARTNERS’ CAPITAL ACCOUNTS | Cr. | |||
| Particulars | Ashish (₹) | Neha (₹) | Particulars | Ashish (₹) | Neha (₹) |
| To Realisation A/c | 1,98,000 | 40,000 | By Balance b/d | 5,60,000 | 4,80,000 |
| To Bank A/c | 4,00,000 | 4,50,000 | By Realisation A/c | 34,000 | 7,000 |
| By Realisation A/c | 4,000 | 3,000 | |||
| 5,98,000 | 4,90,000 | 5,98,000 | 4,90,000 | ||
| Dr. | BANK ACCOUNT | Cr. | |
| Particulars | ₹ | Particulars | ₹ |
| To Balance b/d | 4,04,000 | By Realisation A/c | 40,000 |
| To Realisation A/c | 4,90,000 | By Ashish’s Loan A/c | 4,000 |
| By Ashish’s Capital A/с | 4,00,000 | ||
| By Neha’s Capital A/c | 4,50,000 | ||
| 8,94,000 | 8,94,000 | ||
Working Notes:
1. Creditors Paid = 7,93,000 − (5,60,000 + 90,000 + 55,000 + 34,000 + 7,000 + 7,000
= ₹ 40,000
2. Assets Taken Over:
Ashish = 1,28,000 + 70,000
= ₹ 1,98,000
Neha Took over Debtors = 40,000
3. Opening Capital Balances:
Ashish = Debit − Credit
= (1,98,000 + 4,00,000) − (34,000 + 4,000)
= 5,98,000 − 38,000
= ₹ 5,60,000
Neha = Debit − Credit
= (40,000 + 4,50,000) − (7,000 + 3,000)
= 4,90,000 − 10,000
= ₹ 4,80,000
4. Opening Bank Balance:
Total Bank Credits = 40,000 + 4,000 + 4,00,000 + 4,50,000
= ₹ 8,94,000
Opening Bank Balance (Bal. Fig.) = 8,94,000 − 4,90,000
= ₹ 4,04,000
