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प्रश्न
In settlement of Tarun’s (a Partner) loan of ₹ 25,000 to the firm, a Computer not appearing the books is taken over by him at an agreed value of ₹ 30,000. Pass necessary journal entry.
रोजकीर्द नोंद
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उत्तर
| Journal entry |
||||
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Tarun’s Loan A/c ...Dr. | 25,000 | - | ||
| Tarun’s Capital A/c ...Dr. | 5,000 | - | ||
| To Realisation A/c | - | 30,000 | ||
| (Being Tarun’s loan of ₹ 25,000 settled by giving him unrecorded computer at an agreed value of ₹ 30,000) | ||||
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