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प्रश्न
On the admission of Adil as a partner, the capitals of Rohan and Pavan, after all adjustments, were ₹ 50,000 and ₹ 40,000. Their capitals before Adil’s admission were ₹ 45,000 and ₹ 48,000.
The capital account of the partner having surplus capital was adjusted through his current account by passing the journal entry:
विकल्प
Debit Rohan’s Capital A/c ₹ 5,000; Credit Rohan’s Current A/c ₹ 5,000
Debit Pavan’s Capital A/c ₹ 8,000; Credit Pavan’s Current A/c ₹ 8,000
Debit Rohan’s Current A/c ₹ 5,000; Credit Rohan’s Capital A/c ₹ 5,000
Debit Pavan’s Current A/c ₹ 8,000; Credit Pavan’s Capital A/c ₹ 8,000
उत्तर
Debit Pavan’s Capital A/c ₹ 8,000; Credit Pavan’s Current A/c ₹ 8,000
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|
|
31.3.2008 Rs |
31.3.2009 Rs |
|
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|
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|
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| Balance Sheet of Ashish and Vishesh as at 31st March, 2022 | |||||
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| Creditors | 30,000 | Cash at Bank | 50,000 | ||
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| 5,50,000 | 5,50,000 | ||||
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| Balance Sheet of Greg and Rohit As at 31st March, 2022 |
|||||
| Liabilities | (₹) | Assets | (₹) | ||
| Sundry Creditors | 15,000 | Goodwill | 10,000 | ||
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| Capital Accounts: | Less: Provision for doubtful debts |
400 | |||
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