Numerical Questions
2. A and B Shares the profits of a business in the ratio of 5 : 3. They admitted C into the firm for 1/4th share in profits which is to be contributed equally by A and B. On the date of admission of C the Balance Sheet Of the firm was as follows:
Liabilities Assets
A's Capital (50,000) Goodwill (10,000)
B's Capital (30,000) Machinery (35,000)
General Reserve (16,000) Furniture (15,000)
Creditors (14,000) Stock (10,000)
Employee's P F (10,000) Debtors (10,000) Bank (40,000)
==================================================
Total (1,20,000) Total (1,20,000)
==================================================
Terms of C's admission were as follows:
(i) C will bring Rs. 30,000 for his share of capital and goodwill. Half of the goodwill shall be withdrawn by the old partners.
(ii) Goodwill of the firm has been valued at 3 years' purchase of the super profit Rs. 8,000.
(iii) Machinery, Furniture and Stock are revalued at Rs. 30,000, Rs 12,000 & 8,000 Respectively.
(iv) An Old customer whose account was written off as bad debts has promised to pay Rs. 2,000.
From the above prepare Revaluation Account, Partner's Capital accounts and Balance Sheet of the new firm. If it has been agreed that Assets and Liabilities are to be shown at old Values. Prepare Memorandum Revaluation A/c, Partner's Capital A/c and Balance Sheet.
Full Chapter: Ch 2 Admission of a New Partner (नये साझेदार का प्रवेश ) Class 12 Commerce (लेखाशास्त्र कक्षा 12) Accountancy
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Q. No. 2 Ch 2 Admission of a New Partner (नये साझेदार का प्रवेश ) Class 12 Commerce Account RBSE admission of a partner sums
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Numerical Questions
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