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Page 1
1
ADJUSTMENTS
Items to be distributed/ not to be distributed
? Items appearing in the liability side of the balance sheet which are to be distributed in in the old ratio
These items carries a cr balance, so when these are to be distributed in the old ratio these items will be debited.
Journal entry- reserves a/c (item) Dr.
To P.C.A.
(in old ratio)
These items are as follows ( from liability side)
1. Reserves
2. General reserve
3. Reserve fund
4. Reserve for contingency / contingency reserve
5. P&L a/c or P&L a/c (cr. Balance)
6. P & L appropriation a/c or P & L appropriation a/c (cr. Balance)
7. Workmen compensation fund / workmen compensation reserve / employee compensation reserve / workmen accident compensation reserve (special cases)
8. Investment fluctuation fund (special cases)
9. Insurance fund
10. Accumaulated profits
? Items appearing in the assets side of the balance sheetwhich are to be distributed in in the old ratio
These items carries a dr balance, so when these are to be distributed in the old ratio these items will be credited
Journal entry- P.C.A.
To loss / goodwill/ p& L / advertising expenses
(in old ratio)
These items are as follows ( from assets side)
1. Goodwill
2. P&L a/c or P&L a/c (Dr. Balance)
3. Any other loss
4. Advertising suspense OR advertising expenditure
5. Any deferred revenue expenditure
Page 2
1
ADJUSTMENTS
Items to be distributed/ not to be distributed
? Items appearing in the liability side of the balance sheet which are to be distributed in in the old ratio
These items carries a cr balance, so when these are to be distributed in the old ratio these items will be debited.
Journal entry- reserves a/c (item) Dr.
To P.C.A.
(in old ratio)
These items are as follows ( from liability side)
1. Reserves
2. General reserve
3. Reserve fund
4. Reserve for contingency / contingency reserve
5. P&L a/c or P&L a/c (cr. Balance)
6. P & L appropriation a/c or P & L appropriation a/c (cr. Balance)
7. Workmen compensation fund / workmen compensation reserve / employee compensation reserve / workmen accident compensation reserve (special cases)
8. Investment fluctuation fund (special cases)
9. Insurance fund
10. Accumaulated profits
? Items appearing in the assets side of the balance sheetwhich are to be distributed in in the old ratio
These items carries a dr balance, so when these are to be distributed in the old ratio these items will be credited
Journal entry- P.C.A.
To loss / goodwill/ p& L / advertising expenses
(in old ratio)
These items are as follows ( from assets side)
1. Goodwill
2. P&L a/c or P&L a/c (Dr. Balance)
3. Any other loss
4. Advertising suspense OR advertising expenditure
5. Any deferred revenue expenditure
2
ADJUSTMENTS
? Items which are not be distributed ( pakki liability hai )
These items carries a Cr. Balance and appears on the liability side but are not to be distributed as these are the funds of employees or are a specific fund
These items are –
1. All liabilties to employees
2. Provident fund
3. Employee welfare fund
4. Employee provident fund
5. Employee saving fund
6. Workmen profit sharing fund
7. All provisions – provisions for doubtful debts,provision for depreciation, provision for legal damages
8. Machinery replacement fund or provision for depreciation
Special cases for workmen compensation reseve when it is appearing in the liability side of the balance sheet.
TREATEMENT OF workmen compensation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
WMCF 40,000
? Claim for wmcf goes to the balance sheet liabilities
Particulars Dr. Cr.
Case 1 No info
Wmcf a/c dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 claim for wmcf is Rs.30,000
Wmcf a/c dr.
To claim for wmcf a/c
To A’S capital a/c
To B’S capital a/c
40,000
30,000
4,000
4,000
Page 3
1
ADJUSTMENTS
Items to be distributed/ not to be distributed
? Items appearing in the liability side of the balance sheet which are to be distributed in in the old ratio
These items carries a cr balance, so when these are to be distributed in the old ratio these items will be debited.
Journal entry- reserves a/c (item) Dr.
To P.C.A.
(in old ratio)
These items are as follows ( from liability side)
1. Reserves
2. General reserve
3. Reserve fund
4. Reserve for contingency / contingency reserve
5. P&L a/c or P&L a/c (cr. Balance)
6. P & L appropriation a/c or P & L appropriation a/c (cr. Balance)
7. Workmen compensation fund / workmen compensation reserve / employee compensation reserve / workmen accident compensation reserve (special cases)
8. Investment fluctuation fund (special cases)
9. Insurance fund
10. Accumaulated profits
? Items appearing in the assets side of the balance sheetwhich are to be distributed in in the old ratio
These items carries a dr balance, so when these are to be distributed in the old ratio these items will be credited
Journal entry- P.C.A.
To loss / goodwill/ p& L / advertising expenses
(in old ratio)
These items are as follows ( from assets side)
1. Goodwill
2. P&L a/c or P&L a/c (Dr. Balance)
3. Any other loss
4. Advertising suspense OR advertising expenditure
5. Any deferred revenue expenditure
2
ADJUSTMENTS
? Items which are not be distributed ( pakki liability hai )
These items carries a Cr. Balance and appears on the liability side but are not to be distributed as these are the funds of employees or are a specific fund
These items are –
1. All liabilties to employees
2. Provident fund
3. Employee welfare fund
4. Employee provident fund
5. Employee saving fund
6. Workmen profit sharing fund
7. All provisions – provisions for doubtful debts,provision for depreciation, provision for legal damages
8. Machinery replacement fund or provision for depreciation
Special cases for workmen compensation reseve when it is appearing in the liability side of the balance sheet.
TREATEMENT OF workmen compensation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
WMCF 40,000
? Claim for wmcf goes to the balance sheet liabilities
Particulars Dr. Cr.
Case 1 No info
Wmcf a/c dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 claim for wmcf is Rs.30,000
Wmcf a/c dr.
To claim for wmcf a/c
To A’S capital a/c
To B’S capital a/c
40,000
30,000
4,000
4,000
3
ADJUSTMENTS
To C’S capital a/c [o.r.] 2,000
Case 3 claim for wmcf is Rs.40,000
Wmcf a/c dr.
To claim for wmcf a/c
40,000
40,000
Case 3 claim for wmcf is Rs.60,000
Wmcf a/c dr.
Revaluation a/c dr.
To claim for wmcf a/c
40,000
20,000
60,000
Speacial cases for investment fluctuation fund when it is appearing in the liability side of the balance sheet.
TREATEMENT OF investment fluctuation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
IFF 40,000 INVESTMENTS 2,00,000
Particulars Dr. Cr.
Case 1 No info
IFF A/C dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 value of investments is Rs.2,00,00
Same entry
Case 3 value of investments is Rs.1,90,00
IFF A/C dr.
To investments a/c
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
10,000
12,000
12,000
6,000
Case 4 value of investments is Rs.1,50,00
Page 4
1
ADJUSTMENTS
Items to be distributed/ not to be distributed
? Items appearing in the liability side of the balance sheet which are to be distributed in in the old ratio
These items carries a cr balance, so when these are to be distributed in the old ratio these items will be debited.
Journal entry- reserves a/c (item) Dr.
To P.C.A.
(in old ratio)
These items are as follows ( from liability side)
1. Reserves
2. General reserve
3. Reserve fund
4. Reserve for contingency / contingency reserve
5. P&L a/c or P&L a/c (cr. Balance)
6. P & L appropriation a/c or P & L appropriation a/c (cr. Balance)
7. Workmen compensation fund / workmen compensation reserve / employee compensation reserve / workmen accident compensation reserve (special cases)
8. Investment fluctuation fund (special cases)
9. Insurance fund
10. Accumaulated profits
? Items appearing in the assets side of the balance sheetwhich are to be distributed in in the old ratio
These items carries a dr balance, so when these are to be distributed in the old ratio these items will be credited
Journal entry- P.C.A.
To loss / goodwill/ p& L / advertising expenses
(in old ratio)
These items are as follows ( from assets side)
1. Goodwill
2. P&L a/c or P&L a/c (Dr. Balance)
3. Any other loss
4. Advertising suspense OR advertising expenditure
5. Any deferred revenue expenditure
2
ADJUSTMENTS
? Items which are not be distributed ( pakki liability hai )
These items carries a Cr. Balance and appears on the liability side but are not to be distributed as these are the funds of employees or are a specific fund
These items are –
1. All liabilties to employees
2. Provident fund
3. Employee welfare fund
4. Employee provident fund
5. Employee saving fund
6. Workmen profit sharing fund
7. All provisions – provisions for doubtful debts,provision for depreciation, provision for legal damages
8. Machinery replacement fund or provision for depreciation
Special cases for workmen compensation reseve when it is appearing in the liability side of the balance sheet.
TREATEMENT OF workmen compensation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
WMCF 40,000
? Claim for wmcf goes to the balance sheet liabilities
Particulars Dr. Cr.
Case 1 No info
Wmcf a/c dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 claim for wmcf is Rs.30,000
Wmcf a/c dr.
To claim for wmcf a/c
To A’S capital a/c
To B’S capital a/c
40,000
30,000
4,000
4,000
3
ADJUSTMENTS
To C’S capital a/c [o.r.] 2,000
Case 3 claim for wmcf is Rs.40,000
Wmcf a/c dr.
To claim for wmcf a/c
40,000
40,000
Case 3 claim for wmcf is Rs.60,000
Wmcf a/c dr.
Revaluation a/c dr.
To claim for wmcf a/c
40,000
20,000
60,000
Speacial cases for investment fluctuation fund when it is appearing in the liability side of the balance sheet.
TREATEMENT OF investment fluctuation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
IFF 40,000 INVESTMENTS 2,00,000
Particulars Dr. Cr.
Case 1 No info
IFF A/C dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 value of investments is Rs.2,00,00
Same entry
Case 3 value of investments is Rs.1,90,00
IFF A/C dr.
To investments a/c
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
10,000
12,000
12,000
6,000
Case 4 value of investments is Rs.1,50,00
4
ADJUSTMENTS
Iff a/c dr.
Revaluation a/c dr.
To investments a/c
40,000
10,000
50,000
Case 5. value of investments is Rs.1,60,00
IFF A/C dr.
To investments a/c
40,000
40,000
Case 5. value of investments is Rs.2,20,00
IFF A/C dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Investments A/C dr.
To revaluation a/c
20,00
20,000
Special points –
Page 5
1
ADJUSTMENTS
Items to be distributed/ not to be distributed
? Items appearing in the liability side of the balance sheet which are to be distributed in in the old ratio
These items carries a cr balance, so when these are to be distributed in the old ratio these items will be debited.
Journal entry- reserves a/c (item) Dr.
To P.C.A.
(in old ratio)
These items are as follows ( from liability side)
1. Reserves
2. General reserve
3. Reserve fund
4. Reserve for contingency / contingency reserve
5. P&L a/c or P&L a/c (cr. Balance)
6. P & L appropriation a/c or P & L appropriation a/c (cr. Balance)
7. Workmen compensation fund / workmen compensation reserve / employee compensation reserve / workmen accident compensation reserve (special cases)
8. Investment fluctuation fund (special cases)
9. Insurance fund
10. Accumaulated profits
? Items appearing in the assets side of the balance sheetwhich are to be distributed in in the old ratio
These items carries a dr balance, so when these are to be distributed in the old ratio these items will be credited
Journal entry- P.C.A.
To loss / goodwill/ p& L / advertising expenses
(in old ratio)
These items are as follows ( from assets side)
1. Goodwill
2. P&L a/c or P&L a/c (Dr. Balance)
3. Any other loss
4. Advertising suspense OR advertising expenditure
5. Any deferred revenue expenditure
2
ADJUSTMENTS
? Items which are not be distributed ( pakki liability hai )
These items carries a Cr. Balance and appears on the liability side but are not to be distributed as these are the funds of employees or are a specific fund
These items are –
1. All liabilties to employees
2. Provident fund
3. Employee welfare fund
4. Employee provident fund
5. Employee saving fund
6. Workmen profit sharing fund
7. All provisions – provisions for doubtful debts,provision for depreciation, provision for legal damages
8. Machinery replacement fund or provision for depreciation
Special cases for workmen compensation reseve when it is appearing in the liability side of the balance sheet.
TREATEMENT OF workmen compensation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
WMCF 40,000
? Claim for wmcf goes to the balance sheet liabilities
Particulars Dr. Cr.
Case 1 No info
Wmcf a/c dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 claim for wmcf is Rs.30,000
Wmcf a/c dr.
To claim for wmcf a/c
To A’S capital a/c
To B’S capital a/c
40,000
30,000
4,000
4,000
3
ADJUSTMENTS
To C’S capital a/c [o.r.] 2,000
Case 3 claim for wmcf is Rs.40,000
Wmcf a/c dr.
To claim for wmcf a/c
40,000
40,000
Case 3 claim for wmcf is Rs.60,000
Wmcf a/c dr.
Revaluation a/c dr.
To claim for wmcf a/c
40,000
20,000
60,000
Speacial cases for investment fluctuation fund when it is appearing in the liability side of the balance sheet.
TREATEMENT OF investment fluctuation fund AT THE TIME OF reconstitution of the partnership firm
1. Change in profit sharing ratio
2. Admission of a partner
3. Retirement of a partner
4. Death of a partner
? Always will be distributed in the old ratio
A,B & c are partners sharing profit in the ratio of 2:2:1
Liabilities Rs. Assets Rs.
IFF 40,000 INVESTMENTS 2,00,000
Particulars Dr. Cr.
Case 1 No info
IFF A/C dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Case 2 value of investments is Rs.2,00,00
Same entry
Case 3 value of investments is Rs.1,90,00
IFF A/C dr.
To investments a/c
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
10,000
12,000
12,000
6,000
Case 4 value of investments is Rs.1,50,00
4
ADJUSTMENTS
Iff a/c dr.
Revaluation a/c dr.
To investments a/c
40,000
10,000
50,000
Case 5. value of investments is Rs.1,60,00
IFF A/C dr.
To investments a/c
40,000
40,000
Case 5. value of investments is Rs.2,20,00
IFF A/C dr.
To A’S capital a/c
To B’S capital a/c
To C’S capital a/c [o.r.]
40,000
16,000
16,000
8,000
Investments A/C dr.
To revaluation a/c
20,00
20,000
Special points –
5
ADJUSTMENTS
Cases for Revaluation A/C
Revaluation a/c
Meaning – the account which is prepared to revalue & records the assets and liabilities at their market value is called as revaluation account.
Nature – it is nominal account so the rule of nominal account is followed due to which all losses are debited and all gains are credited.
loss - decrease in assets & increase in liabilities
gain- increase in assets & decrease in liabilities
another name of revlaution is P & L Adjustments a/c
when prepared- Revaluation is account is prepared at the time of –
5. Change in profit sharing ratio
6. Admission of a partner
7. Retirement of a partner
8. Death of a partner
Revaluation of assets and liabilities
Transaction Entry
1. for decrease in assets Revaluation a/c
To assets
2. for increase in liabilities Revaluation a/c
To liabilities
3. for increase in assets Assets a/c
To Revaluation a/c
4. for decrease in liabilities Liabilities
To Revaluation a/c
5. for profits Revaluation a/c
To A
To B
6. for losses A
B
To revaluation a/c
Particulars
[losses]
Rs. Particulars
[gains]
Rs.
ASSETS
LIABILITIES
ASSETS
LIABILITIES
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FAQs on Adjustments Revaluation & Reserves - Crash Course of Accountancy - Class 12 - Commerce
| 1. What is adjustments revaluation and reserves in commerce? |  |
Answer: Adjustments revaluation and reserves in commerce refer to the process of making changes or modifications to the values of assets, liabilities, income, and expenses in order to accurately reflect their current market value. Reserves, on the other hand, are funds set aside by a company to cover future expenses or losses.
| 2. Why are adjustments revaluation and reserves important in commerce? | |
Answer: Adjustments revaluation and reserves are important in commerce as they help businesses maintain accurate financial records and portray their true financial position. These adjustments ensure that assets and liabilities are valued correctly, and reserves provide a safety net for unexpected future expenses or losses.
| 3. What are some examples of adjustments revaluation in commerce? | |
Answer: Examples of adjustments revaluation in commerce include revaluing fixed assets such as property, plant, and equipment to reflect their current market value, revaluing investments to their fair market value, and adjusting the value of inventory to reflect any decrease or increase in market prices.
| 4. How are reserves created in commerce? | |
Answer: Reserves in commerce are created by setting aside a portion of a company's profits or retained earnings to cover future expenses or losses. This can be done through the creation of specific reserves, such as a provision for bad debts, or general reserves, which are created for general business purposes.
| 5. What is the impact of adjustments revaluation and reserves on financial statements in commerce? | |
Answer: Adjustments revaluation and reserves have a significant impact on financial statements in commerce. Revaluation adjustments can change the values of assets and liabilities, which in turn affect the balance sheet. Additionally, reserves are reported as a separate line item on the balance sheet and can impact the company's overall financial position and profitability.
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