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Pass necessary journal entries for the …

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Pass necessary journal entries for the following: March 1 Manohar Lal & Sons started business with cash 60,000 and goods 80,000 2 Purchased furniture for cash on credit10,000 4 Goods given as Charity 10000 5 Bought goods from Kamlesh 15,000 10 Paid cash to Kamlesh 14,000 and discount received 16 Purchased goods from Sohan 6,000 @ 10% TD and 5% CD 18 Sold a furniture worth 50,000 and realized amount used for purchase a new furniture costing 1,00,000 new furniture is for residence of employee 20 Unearned commission 2000 24 Bad debts occurred 4000 25 10000 owed from a customer declared insolvent and 30 paise in a rupee recovered from his estate

Posted by Khushi Sandipbhai Patel 2 years, 4 months ago

CBSE > Class 11 > Accountancy

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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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