Q. 5. Dissolution Solution March 2018.

In the books of the firm.
Realisation A/c

Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Sundry Assets:


By Sundry Liabilities:

10000
Plant and Machinery
40000

Sundry Creditors

42000
Investments
16000

By R.D.D. A/c

2000
Stock
60000

By Bank A/c


Debtors
36000
152000
Investment
10000

To Bank A/c


Stock
48000

Realisation Expenses
2000

Debtors
30000
88000
Creditors
42000







By Ashwin Capital A/c
[Machinery Took Over]

40000









By Realization Loss:





Ashwin Capital A/c
12000




Bhavin Capital A/c
7200




Pravin Capital A/c
4800
24000








196000


196000

Partners Capital Accounts

Particulars
Ashwin
Bhavin
Pravin
Particulars
Ashwin
Bhavin
Pravin
To Realisation A/c
40000


By Balance b/d
40000
20000
8000
To Realisation A/c
[Loss]
12000
7200
4800
By Reserve Fund A/c
20000
12000
8000
To Bank A/c
8000
24800
11200













60000
32000
16000

60000
32000
16000

Bank Account

Particulars
Rs.
Particulars
Rs.
To Balance b/d
10000
By Realization A/c
44000
To Realisation A/c
88000
By Bhavin’s Loan A/c
10000


By Ashwin Capital A/c
8000


By Bhavin Capital A/c
24800


By Pravin Capital A/c
11200





98000

98000

9 comments:

Unknown said...

Where is bhavins loan account writed

Unknown said...

It is paid by cash

arusha ghuge said...
This comment has been removed by the author.
arusha ghuge said...

Realisation credit side total 182000
And debit side 196000 so,196000-182000=14000 not 24000

Atul Rathour said...

no the total is 172000

Atul Rathour said...

the values are creditors-42000,R.D.D-2000,by bank-8800& partners capital-4000
which is=172000

Atul Rathour said...

by bank-88000*

Unknown said...

Ignore the sundry liabilities on realisation credit side, it's mistaken

Atul Rathour said...

yup

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