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

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