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Prepare trial balance Bank overdraft.... Rs. …

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Prepare trial balance Bank overdraft.... Rs. 80,000 Purchase......Rs.3,90,000 Outstanding expenses... Rs. 20,000 Sales... Rs. 4,20,000 Rent paid in advance... Rs.30,000 Purchase return.....Rs.10,000 Opening stock...Rs.1,10,000 Fixed assets.... Rs.2,00,000 Interest received.... Rs.15,000 Bank loan... Rs.1,85,000

Posted by Kajal Joshi 8 years, 3 months ago

CBSE > Class 11 > Accountancy

1 answers

Riya Vijay 8 years, 3 months ago

Dr. Side include purchase, rent paid in advance, opening stock, fixed asset. Cr. Side include bank overdraft, outstanding expenses, sales, purchase return, interest received, bank loan.

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Illustration 62. Given below is the Balance Sheet of Krishna & Suresh who are partners in a firm sharing profits in the ratio of 3 : 2: Liabilities Amount Creditors Bank Overdraft Investment Fluctuation Fund Contingency Reserve Capital A/c : Krishna Suresh 30,000 20,000 21,000 2,000 6,000 5,000 50,000 84,000 Assets Plant Patents Furniture Investments (Market value Stock Debtors Cash 14,000) Amount (₹) 30,000 5,000 3,000 15,000 13,000 17,000 1,000 84,000 Mohan is admitted as a partner for 1/5th share on the following terms: (a) He is to contribute 14,000 as his share of capital which includes his share of premium for goodwill. (b) Goodwill is valued at 2 years' purchase of the average profits of the last 4 years, which were 10,000; 9,000; 8,000 and 13,000 respectively. (c) Plant to be written down to 25,000 and patents written up by * 8,000. Prepare the Revaluation Account, Partners' Capital Account and the Balance Sheet of the new firm.

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Mohan is admitted as a partner for 1/5th share on the following terms: (a) He is to contribute 14,000 as his share of capital which includes his share of premium for goodwill. (b) Goodwill is valued at 2 years' purchase of the average profits of the last 4 years, which were 10,000; 9,000; 8,000 and 13,000 respectively. (c) Plant to be written down to 25,000 and patents written up by * 8,000. Prepare the Revaluation Account, Partners' Capital Account and the Balance Sheet of the new firm.

Posted by Arya Patel 6 months, 1 week ago

CBSE > Class 11 > Accountancy

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