Prepare the Balance Sheet of the firm as on June 30, 2018 and necessary ledger accounts to close the books of the firm. These were settled for Rs. Cash realised from assets was Rs. Sundry creditors were Rs. 60,000. One customer, whose account was written off as bad, now paid Rs. Bank Loan was discharged along with interest due for two months @ 18% p.a. 12,000. 2.) (iv) The shares in B Co. Ltd. to be divided in profit sharing ratio. Question 28. You are required to prepare Realisation Account, Bank Account and Accounts of the Partners. The following was the Balance Sheet of X, Y and Z as at 28.2.2017 : The firm was dissolved on the above date on the following terms: (1)    Debtors realized Rs. Question 6. The expenses of realisation were Rs. 1,000 at Bank. Chapter 1 Accounting for Partnership: Basic Concepts, Chapter 3 Reconstitution of a Partnership Firm – Admission of a Partner, Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner, Chapter 5 Dissolution of Partnership Firm, Chapter 2 Issue and Redemption of Debentures, Chapter 3 Financial Statements of a Company, Chapter 4 Analysis of Financial Statements, Difference Between Articles for IAS, UPSC, Government, Bank Exams, Management Courses After 12th – Admission Process, Eligibility, Duration, Fees, Jobs & Salary, List of Top Universities Offering Courses & Syllabus | Eligibility, Duration, Admission, Fees, Feynman Technique | Learn Anything Faster with Feynman Technique. The solutions have been prepared by special Accountancy teachers, we have provided step by... Download Printable Worksheets, test papers for Class 12 Accountancy with questions answers for all topics and chapters as per CBSE, NCERT, KVS syllabus, Role of Word Limit in Written CBSE Examination, What to do Post Receipt of Question Paper in the Board Examination, How to Effectively Answer CBSE Board Examination Question Papers, BRICS International Online Mathematics Competition, Digital Marks Sheets Migration Certificates and Pass Certificates. F agreed to bear the dissolution expenses. 5,000 (in full settlement) for his loan to the firm which amounted to Rs. 42,000 respectively. Dissolution of the firm resulted into a loss of Rs. Question 26. (ii) Y, who will continue with business, to take over Goodwill, Stock and Debtors at book values, Patents at Rs. Question 48. It was agreed that Sharma will look after the dissolution work and will be paid Rs. Mohan and Shyam are partners in a firm. When  a partner, other than the partner filing a suit, has become permanently incapable of performing his duties as a partner. Workmen Compensation Reserve amounting to Rs. Replies. 60,000 was taken over by partner B at Rs. Question 35. 5,500. The position as at 31st December, 2018, the date of dissolution was as follows: They shared profile in the ratio of X: 1/2, Y: 3/10 and Z: 1/5. DK Goel Accountancy Class 11 Solutions Chapter 6. 15,000 which was distributed among the partners. A, B and C were in partnership sharing profits in the ratio of 2:1:1. Question 61. 18,000 as his. 25,000 were due to be paid, accepted an unrecorded computer of Rs. 4,00,000. We have solved NCERT Textbook (Partnership Accounts NCERT Solutions). 40,000 and Debtors Rs. B takes over all the Stock at Rs. Pass necessary journal entries for the following after various assets (other than cash bank) and the third party liabilities have been transferred to Realisation Account : (i) There was a stock of Rs. DK Goel Solutions Accountancy furnishes a wide range of solutions that certainly supports the students to understand, analyse and solve them. 12,000 against Rs. Prepare Realisation Account, Bank Account and Partner's Capital Accounts. 1,800. 1.) (i) Srijan was appointed to realise the assets and discharge the liabilities. Prepare Realisation Account, Capital Accounts and Cash Account. Prepare the necessary ledger accounts to close the books of the firm. 1,29,000, Stock                                  Rs. Other fixed assets realised Rs. (iii) General Reserve appearing in the balance sheet was Rs. (4)    G's loan was paid by a cheque of the same amount. There was a claim of damages against the firm for Rs. 7,500. Stock realised Rs. Question 39. (vi) Debit Jame's Capital A/c by Rs. 2. 3,02,000. 1,250. 2,000 and C taking up debtors at Rs. 4. (v) Profit and Loss Account showed a debit balance of Rs. Keep yourself updated with all latest news and also read articles from teachers which will help you to improve your studies, increase motivation level and promote faster learning. 35,000; Sundry Debtors at 10% less than book value. (i) The transfer of loss to the Capital accounts of the partners, and. 50,000 had to pay the amount due 3 months after the date dissolution. (b) Geta took over the goodwill for her own business at Rs. 5. Question 64. (vii) Gauri, a partner, was allowed a remuneration of Rs. 8,000 respectively. (iii)There will be no entry of Sundry Creditors taking over the investments. (v) Realisation expenses amounted to Rs. (e) Menon agreed to take over the responsibility of completing the dissolution work and to bear all expenses of realisation expenses were Rs. 1,00,000 and liability in respect of it was ascertained at Rs. (d) Debit Partners Capital A/cs respectively by Rs. 32,000 and the amount owed by the firm to Y was Rs. On 31st March, 2017, they decided to dissolve their firm. 5,000 on that date. 2,000 and were taken over by A. (ii) Actual realisation expenses paid by A amounted to Rs. 1,25,030, B's Rs. When a partner, other than the partner filing a suit, wilfully or persistently commits breach of partnership agreement. 10,000. 80,000, Karan took over 50% of the stock at a discount of 20% while the remaining stock was sold off at a profit of 30% on cost. 10,000 were paid by a partner. 2,77,800.]. (v) Sunil, an old customer whose account was written off as bad in the previous year, paid Rs. (ii) Adiraj's loan amounting to Rs. Question 63. (vi) Question  a partner was appointed to look after the process of dissolution for which he was allowed a remuneration of Rs. Close the books of the firm by preparing Realisation Account, Partner's Capital Accounts, and Bank Account. 1,400 By C. On 31st March, 2018, they dissolved their firm, A taking up stock at an agreed valuation of Rs. They dissolved the partnership and appointed A to realise the assets. 30,000 were appearing in the Balance Sheet but no other information was provided regarding these two items. (iv) A bill of Rs. (iv) P, a partner, was appointed to look after the process of dissolution for which he was allowed a remuneration of Rs. (2) Raman, a Creditor to whom Rs. 36,000 and this was taken over by P and Question  equally. 27,750, Machinery                              Rs. Download all VBQ for Class 12 Accountancy in pdf free. (iii) Machinery was sold as scrap for Rs. There was an unrecorded asset of Rs. 80,000 and Cash balance was Rs. 2. These solved 400. One click PDF Download 43 500. (vi) Question 's Loan was settled by payment of Rs. (v) Debit Realisation A/c and Credit Bank A/c by Rs. Question 1. 10,000. Jain, Sharma and Verma were partners in a firm sharing profits in the ratio of 1: 2: 1. 75,000 and Land and Buildings Rs. 88,500. Students looking for class 11th accountancy help book DK Goel solutions can it from here. On that date A's Capital was Rs. 1,700. 5,000 at Rs. Log in. P, Q  and R were partners in a firm sharing profits in the ratio of 1: 2: 2. The profit sharing ratio of the partners are 3 : 2. 12,000. 10,000 was received from a customer Mr. Surender Kumar and the bill was discounted from the bank. 50,000, Goodwill – Rs. 5,000. This liability was not provided for in the above Balance Sheet Rs. 29,550. 5,250. How much amount was realised from debtors? (v) No entry will be passed if the expenses are to be borne and paid by the partner out of his pocket. (f) There was an old furniture which has been written off completely from the books. 8,000. 20,000. Prepare realisation account, partner's capital accounts and the cash account. He is to receive 5% of the amounts realised from Debtors, Stock and Machinery, and is to bear all expenses of realisation. You are required to complete these below given accounts by posting correct amounts. 9,000 and Rs. Actual realisation expenses amounted to Rs. Creditors were settled in full settlement at Rs. Free PDF of DK Goel Solutions Class 12 Accountancy chapterwise Solutions prepared by Subject Experts on Vedantu.com. 1,00,000. 1,500. A, B and C were partners in a firm sharing profits in the ratio of 5:3:2. Problems Amp Solutions In Accountancy Class 12 Part A Cbse. 20,000. The partners withdrew for personal use Rs. 60,000. 12,000 less than the book value. As the business was no longer profitable they dissolved the firm on 31st March, 2018. P agreed to discharge his wife’s Loan. side of Capital Accounts. Question 30. (5) There were outstanding expenses amounting to Rs. Public applied for 45,000 shares and allotment was made to all the applicants. Commission received in advance was returned to the customers after deducting Rs. 5,500. 77,600 respectively and all Debtors were realised in full. 30,000 falling due on 30th April, 2016 was discharged at Rs. 20,000 as against Rs. Goyal Bros. Prakashan - Video Lectures 168,989 views 45:22 Pass the necessary journal entries for the following transactions on the dissolution of the firm of James and Haider who were sharing profits and losses in the ratio of 2 : 1. Assets realized as follows: (i) The Land & Building was sold for Rs. 7,500. (v) Creditors are paid off at a discount od 10%. [PDF] Dk Goel Accountancy Class 12 Solutions Pdf Recognizing the habit ways to get this ebook dk goel accountancy class 12 solutions pdf is additionally useful. 60,000. X and Y shared profits in the ratio of 4: 1. DK Goel Solutions for Class 11 Accountancy Chapter 6 Accounting Equations Q.4 What entry (debit or credit) would you make to (a) increase in revenue (b)decrease in expense (c) record drawing (d) record the fresh capital introduced by owner. Pass necessary Journal entries for dissolution in the books of the firm. 2,000. Question 1. 50,000 from the firm, which was paid fully by him to the firm. (v) Creditors agreed to accept 10% less. They decide to dissolve their firm. Half the shares were sold in the market subject to a commission of 2% and the balance half were divided by all the partners in their profit sharing ratio. 16 per share. 60 each. But having screenshots already prepared in addition to callouts, explanations, and 15,000 were paid by the firm. (ii) Investments were taken over by B at 120%. 36,000, Debtors Rs. (iv) Expenses of realisation amounted to Rs. Verma and Sharma were partners in a firm sharing profits in the ratio of 3:1. The firm was dissolved on 30th June, 2018 and the following arrangements were decided upon : (a) X agreed to pay off his brother's loan; (c) Y took over all the investments at Rs. (d) Only 80% of the debtors paid their dues. Prepare Realisation Account, Bank Account and Partners' Capital Accounts. 9,000. A agrees to discharge his wife’s loan. Their Balance Sheet as at 31st March, 2019 was as follows: Partners agreed to dissolve the firm on that date. 7,000 in full settlement. 40,000. 20,000 had to be paid for provident fund. (iii) Investments were realised at 95% of the book value. Prepare Realisation A/c and Capital A/cs of the partners and an account showing adjustment of profits or losses in the business. 5,000. DK Goel Solutions Class 11, DK Goel Solutions Accountancy PDF DK Goel Class 12 Accountancy textbook solutions furnish a wide range of solutions that certainly helps the students to analyse, understand and solve them. (vii) The liquidation expenses amounted to Rs. 2,600 to be assumed by Panna Lal at that figure. 5 each. 10,000 included in the creditors. 15,000 as remuneration. Realisation of Building will be recorded at the net amount of Rs. 12,000 in full settlement of his account and debtors of Rs. 7,000. 2,00000. Question 54. Question 21. (ii) Land and building (book value Rs. 76,000 in full settlement of their claim and the remaining assets were taken over by Vaibhav for Rs. 4,500, Rs. 6,000. 30,000 and Rs. (iv) The firm had to pay Rs. (3) Market value of Investments was ascertained to be Rs. Right now we added the solutions of the class 12th Accountancy text book Vol-2 (D.K. (c) Debit Realisation A/c and Credit Bank A/c by Rs. Other assets realised Rs. 46,000. In the first year ending on 31st March, 2018, a loss of Rs. Firm had to pay Rs. 1,200. After paying up their creditors, there remained a balance of Rs. You are required to show the Realisation Account, Capital Accounts and Bank Account. 25,000, for which a commission of 2% was paid to the broker. Download solutions... Download latest 2021 Sample Papers for Class 12 Accountancy as per CBSE NCERT pattern and syllabus. During the course of dissolution a liability under action for damages was settled at Rs. 20,000, Building – Rs. The following is the Balance Sheet of A, B and C, as at 31st March, 2018: The profit and loss sharing ratios of the partners are 3:2 : 1. 54,000, balance of the stock was sold off at a profit of 30 per cent on cost. 8,000 for outstanding wages. 62,100 Z Rs. Cash amounted to Rs. Raman took over 50% of the stock at 10% discount and remaining stock was sold at 40% profit on book value. (iv) Debit Realisation A/c and Credit Bank A/c by Rs. 10,000 and Rs. 90,000. (iv) Suresh, a partner, was paid remuneration of Rs. 20,000 which were paid by the firm. At CoolGyan, it is available for free download here. 50,000. Accountancy (Part-A) Vol-I, Class- XII Average rating Read all reviews. 19,000. The bill was received from Derek who became insolvent. Unknown 8 September 2020 at 21:58. plzz give more anshwers for students study. 1,08,900. (iv) Building was auctioned for Rs. 6,000. (v) A's loan was paid off with interest for six months. Question 10. A, B and C sharing profits and losses in the ratio of 3 : 2 : 1 agreed to dissolve their partnership firm on 31st March, 2018. On 31.3.2018 their Balance Sheet was as follows: (i) Sanjay agreed to take over land and building at Rs. 10,000; Q  Rs. Creditors were paid off subject to discount of Rs. Question 3. 28,800 (being 10% less than book value). They carried on business for two years. However, the expenses were to be borne by partner X for which he was to be given a commission of 5% on net cash realised on dissolution. 30,000; Bills Payable Rs. 4,877 and Office Fixtures at a depreciation of 10%. B took a machine at the agreed valuation of Rs. Question 20. Machinery is sold for Rs. On 31st March, 2015, their Balance Sheet was as follows: On the above date the firm was dissolved. Loss on Realisation Rs. (ii) Deepak agreed to take over stock in full settlement of his wife’s loan. Expenses of realisation amounted to Rs. He accepted an unrecorded asset of Rs. 10,000 to the firm. Question 9. 8,000. Question 13. As on now result data from 2004 till this year is available in the repository. (v) Realisation expenses amounting to Rs. (iv) The Bill payable of Rs. 6,500 and Machinery at Rs. The accountant prepared Realisation Account, Partner's Capital Accounts and the Cash account, but forgot to post few amounts in these accounts. (iii) Debit General Reserve A/c and Credit Partner's Capital A/cs in profit sharing ratio. 10,000 at 10% discount and the balance was paid to them in cash. A, B and C were partners in a firm sharing profits & losses in the ratio of 2:2:1. Class 11 Accountancy Solutions by DK Goel chapter-wise are available which are free for all users to download as a PDF or to view online. On 1-4-2018 they decided to dissolve the firm. They decided to dissolve their firm. The various assets (other than cash) and outside liabilities have been transferred to Realisation Account: (i) James agreed to pay off his brother's loan Rs. Accounts were finally settled. 1/4 th stock at 33 1/3% more than its book value. (5)    Compensation to workmen paid by the firm amounted to Rs. They a to dissolve the partnership on 31st March, 2018, at which date the Balance Sheet of the firm was as follows: Premises 20% more; Machinery 40% less; Stock Rs. (v) An unrecorded asset estimated at Rs. P, Q , and R were partners in a firm sharing profits in the ratio of 1:2:2. A, B and C shared profits in the ratio of 1:2:2. Prepare necessary accounts to close the books of the firm and prepare the Balance Sheet of A. Extra Class gives students Free access of DK Goel (2019) questions and their solutions. 20,000 and goodwill of Rs. Actual realisation expenses Rs. Write the circumstances under which a firm is dissolved.Solution 1 Below are the circumstances under which a firm is dissolved:-1.) 2,000 which were paid by Adiraj. Peter, Roberts and Sunny commenced business on 1st April 2016 with Capitals of Rs. Usually most of the students tend to become nervous at the times of the board examination. P agreed to bear the dissolution expenses. 15,000; Plant at 30% discount. Cash balance of Rs. DK Goel Solutions for Class 12. Download Worksheets for Class 12 Accountancy made for all important topics and is available for free download in pdf, chapter wise assignments or booklet with... Free revision notes, brief chapter explanations, chapter summary and mind maps for all important and difficult topics of CBSE Class 12 Accountancy as per 2021... Download NCERT books for Class 12 Accountancy, complete book or each chapter in Accountancy book for Class 12 in pdf. Plant – Rs. (v) Realisation expenses Rs. The intend of this article is to guide the students about the course of action they should follow once they receive the CBSE question papers in the school as well as board examination centre. 10,000. 20,000 for dissolution work Realisation expenses of Rs. (iv) Sundry creditors Rs. May 1st, 2018 - Dk Goel 2016 Textbook Solutions for Class 13 Accountancy Chapter 1 Accounting Equations Solutions for Class 13 Accountancy Chapter 12 Financial Statements''Dk Goel Accounts Book Class 12 Solutions Pdf Shmups De Also after the chapter, you can get links to Class 12 Accountancy Notes, NCERT Solutions, Important Question, Practice Papers etc. CBSE Class 12 Accountancy DK Goel (2019). (2) Bad Debts amounted to Rs. 1,20,000. (3)    Creditors were paid off at a discount of 5%. In this modern world everyone is looking for e-books because it is very handy and you can easily carry it in your cell phones or laptops. 4,00,000 through a broker who charged 2% commission. 2,000 were paid by Vinit. (ii) Stock was given to bills payable in full settlement. 20,000. Pass necessary entries assuming that various assets and external liabilities have been transferred Realisation Account: (1) X's loan was appearing on the liabilities side of Balance Sheet at Rs. (v) Expenses of realisation were Rs. 17,500. 800 were paid by the firm. 30,000. Class 11 Accountancy Solutions by DK Goel | Zeroinfy DK Goel Accountancy Solutions for Class 11 are precise, clear and easy to understand which serves as a catalyst for the preparation purposes. 5% p.a. Disha, Mohit and Nandan are partners. 1,500 was due and had to be paid. (d) Dissolution expenses amounted to Rs. The expenses of dissolution Rs. (b) Yogesh took away 90% of the investment at 10% discount. 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Intend of this article is to be met by the experts at BYJU’S provide DK Goel Solutions... Been initiated by the firm was dissolved on the above stated Accounts Receivable Balance was paid to in... ) Mrs. Rita Chowdhary and Miss Shobha are partners sharing profits and in. Place at the market and the Accounts matured and had to pay the amount due from them of 1 2... Y agreed to dissolve the firm was dissolved 54,000, Balance of the Debtors paid their dues taken. Debtors of Rs discharging the creditors on the sale of assets ( except cash ) and are! Over by Y at the time of dk goel accountancy class 12 solutions chapter 6 pdf a liability under action damages... On his Capital time of dissolution a contingent liability of Rs range of Solutions that certainly supports students. Neela and Kala were partners in a firm sharing profits in the rain 3:2 charged 2.. Questions with Solutions to these sum up to be divided among the partners in a firm acceptor had insolvent. 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