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Withdraw goods for personal use ( cost Rs 5,000 + IGST @ 18% , sale price Rs 7,000 )

Posted by Shivani Yadav 6 years, 4 months ago

CBSE > Class 11 > Accountancy

1 answers

Mohit Choudhary 6 years, 4 months ago

Drawings A/c. Dr. 5900 To Purchases A/c 5000 To Input IGST A/c 900

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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.

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