NCERT solution - Chapter 5: Dissolution of Partnership (Part - 3) Commerce Notes | EduRev

Accountancy Class 12

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Commerce : NCERT solution - Chapter 5: Dissolution of Partnership (Part - 3) Commerce Notes | EduRev

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Question 15: Anup and Sumit are equal partners in a firm. They decided to dissolve the partnership on December 31, 2017. When the balance sheet is as under:

Balance Sheet of Anup and Sumit as on December 31, 2017

Liabilities

Amount

Rs

Assets

Amount

Rs

Sundry Creditors

27,000

Cash at bank

11,000

Reserve fund

10,000

Sundry Debtors

12,000

Loan

40,000

Plants

47,000

Capital

 

 

Stock

42,000

Anup

60,000

 

Lease hold land

60,000

Sumit

60,000

1,20,000

Furniture

25,000

 

 

1,97,000

 

1,97,000

 

 

 

 

 

The Assets were realised as follows:

 

Rs

Lease hold land

72,000

Furniture

22,500

Stock

40,500

Plant

48,000

Sundry Debtors

10,500

The Creditors were paid Rs 25,500 in full settlement. Expenses of Realisation amount to Rs 2,500.
Prepare Realisation Account, Bank Account, Partners Capital Accounts to close the books of the firm.
Answer :

Books of Anup and Sumit

Realisation Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Sundry Debtors

12,000

Sundry Creditors

27,000

Plants

47,000

Loan

40,000

Stock

42,000

Bank:

 

Lease hold land

60,000

Lease hold Land

72,000

 

Furniture

25,000

Furniture

22,500

 

Bank:

 

Stock

40,500

 

Creditors

25,500

 

Plant

48,000

 

Loan

40,000

 

Sundry Debtors

10,500

1,93,500

Expenses

2500

68,000

 

 

 

Profit transferred to

 

 

 

 

Anup’s Capital A/c

3,250

 

 

 

Sumit’s Capital A/c

3250

6,500

 

 

 

 

 

 

 

2,60,500

 

2,60,500

 

 

 

 

 

Partners’ Capital Account

Dr.

 

Cr.

 

Particulars

Anup

Sumit

Particulars

Anup

Sumit

Bank

68,250

68,250

Balance b/d

60,000

60,000

 

 

 

Reserve Fund

5,000

5,000

 

 

 

Realisation

3,250

3,250

 

 

 

 

 

 

 

68,250

68,250

 

68,250

68,250

 

 

 

 

 

 

 

Bank Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Balance b/d

11,000

Realisation (Expenses and Liabilities)

68,000

Realisation (Assets )

1,93,500

Anup’s Capital A/c

68,250

 

 

Sumit’s Capital A/c

68,250

 

 

 

 

 

2,04,500

 

2,04,500

 

 

 

 

NOTE: As per the solution, Profit on Realisation is Rs 6,500; however as per the answer given in the book is Rs 46,500. If Loan is not transferred to the Realisation Account and paid directly from Loan Account, then the answer would match with that of the book.

 

Question 16: Ashu and Harish are partners sharing profit and losses as 3:2. They decided to dissolve the firm on December 31, 2017. Their balance sheet on the above date was:

Balance Sheet of Ashu and Harish as on December 31, 2017

Liabilities

Amount

Rs

Assets

Amount

Rs

Capitals:

 

 

Building

80,000

Ashu

1,08,000

 

Machinery

70,000

Harish

54,000

1,62,000

Furniture

14,000

Creditors

 

88,000

Stock

20,000

Bank overdraft

 

50,000

Investments

60,000

 

 

 

Debtors

48,000

 

 

 

Cash in hand

8,000

 

 

3,00,000

 

3,00,000

 

 

 

 

 

 

 

 

 

 

Ashu is to take over the building at Rs 95,000 and Machinery and Furniture is take over by Harish at value of Rs 80,000. Ashu agreed to pay Creditor and Harish agreed to meet Bank overdraft. Stock and Investments are taken by both partner in profit sharing ratio. Debtors realised for Rs 46,000, expenses of Realisation amounted to Rs 3,000. Prepare necessary ledger Account.
Answer :

 Books of Ashu and Harish

 

Realisation Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Building

80,000

Creditors

88,000

Machinery

70,000

Bank overdraft

50,000

Furniture

14,000

Ashu’s Capital A/c (Assets taken)

1,43,000

Stock

20,000

Harish’s Capital A/c (Assets taken)

1,12,000

Investments

60,000

Cash  (Debtors)

46,000

Debtors

48,000

 

 

Ashu’s Capital A/c (Creditors)

88,000

 

 

Harish’s Capital A/c (Bank Overdraft)

50,000

 

 

Cash (Expenses)

3,000

 

 

Profit transferred to

 

 

 

Ashu’s Capital A/c

3,600

 

 

 

Harish’s Capital A/c

2,400

6,000

 

 

 

4,39,000

 

4,39,000

 

 

 

 

 

Partners’ Capital Account

 

Dr.

 

Cr.

 

Particulars

Ashu

Harish

Particulars

Ashu

Harish

Realisation (Assets taken)

1,43,000

1,12,000

Balance b/d

1,08,000

54,000

Cash

56,600

 

Realisation (Liabilities)

88,000

50,000

 

 

 

Realisation (Profit)

3,600

2,400

 

 

 

Cash

 

5,600

 

1,99,600

1,12,000

 

1,99,600

1,12,000

 

 

 

 

 

 

 

Cash Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Balance b/d

8,000

Realisation (Expenses)

3,000

Realisation (Debtors)

46,000

Ashu’s Capital A/c

56,600

Harish’s Capital A/c

5,600

 

 

 

59,600

 

59,600

 

 

 

 

 

 

 

 

 

 

NOTE: As per the solution, the Profit on Realisation is Rs 6,000; however, the answer mentioned in the book is Rs 14,000.

 

Working Notes:

 

Ashu

Harish

Building

95,000

 

Machinery and Furniture

 

80,000

Stock (3:2)

12,000

8,000

Investment (3:2)

36,000

24,000

 

Rs 1,43,000

Rs 1,12,000

 

Question 17:  Sanjay, Tarun and Vineet shared profit in the ratio of 3:2:1. On December 31,2017 their balance sheet was as follows:

Balance Sheet of Sanjay, Tarun and Vineet as on December 31, 2017

Liabilities

Amount

Rs

Assets

Amount

Rs

Capitals:

 

 

Plant

90,000

Sanjay

1,00,000

 

Debtors

60,000

Tarun

1,00,000

 

Furniture

32,000

Vineet

70,000

2,70,000

Stock

60,000

Creditors

 

80,000

Investments

70,000

Bills payable

 

30,000

Bills receivable

36,000

 

 

 

Cash in hand

32,000

 

 

3,80,000

 

3,80,000

 

 

 

 

 

 

 

 

 

 

On this date the firm was dissolved. Sanjay was appointed to realise the assets. Sanjay was to receive 6% commission on the sale of assets (except cash) and was to bear all expenses of Realisation.
Sanjay realised the assets as follows: Plant Rs 72,000, Debtors Rs 54,000, Furniture Rs 18,000, Stock 90% of the book value, Investments Rs 76,000 and Bills receivable Rs 31,000. Expenses of Realisation amounted to Rs 4,500.
Prepare Realisation Account, Capital Accounts and Cash Account
Answer :

Books of Sanjay, Tarun and Vineet

Realisation Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Plant

90,000

Creditors

80,000

Debtors

60,000

Bills Payable

30,000

Furniture

32,000

Cash:

 

Stock

60,000

Plant

72,000

 

Investment

70,000

Debtors

54,000

 

Bills Receivable

36,000

Furniture

18,000

 

Cash :

 

Stock

54,000

 

Creditors

80,000

 

Investments

76,000

 

Bills Payable

30,000

1,10,000

Bills Receivable

31,000

3,05,000

Sanjay’s Capital A/c

18,300

Loss transferred to

 

(6% commission)

 

Sanjay’s Capital

30,650

 

 

 

Tarun’s Capital A/c

20,433

 

 

 

Vineet’s Capital A/c

10,217

61,300

 

4,76,300

 

4,76,300

 

 

 

 

 

Partners’ Capital Account

Dr.

 

Cr.

Particulars

Sanjay

Tarun

Vineet

Particulars

Sanjay

Tarun

Vineet

Realisation (Loss)

30,650

20,433

10,217

Balance b/d

1,00,000

1,00,000

70,000

Cash

87,650

79,567

59,783

Realisation (commission)

18,300

 

 

 

 

 

 

 

 

 

 

 

1,18,300

1,00,000

70,000

 

1,18,300

1,00,000

70,000

 

 

 

 

 

 

 

 

 

Cash Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Balance b/d

32,000

Realisation

1,10,000

Realisation

3,05,000

Sanjay’s Capital A/c

87,650

 

 

Tarun’s Capital A/c

79,567

 

 

Vineet’s Capital A/c

59,783

 

 

 

 

 

3,37,000

 

3,37,000

      

 

Question 18: The following is the Balance Sheet of Gupta and Sharma as on December 31,2017:

Balance Sheet of Gupta and Sharma as on December 31, 2017

Liabilities

Amount

Rs

Assets

Amount

Rs

Sundry Creditors

38,000

Cash at Bank

12,500

Mrs.Gupta’s loan

20,000

Sundry Debtors

55,000

Mrs.Sharma’s loan

30,000

Stock

44,000

Reserve fund

6,000

Bills Receivable

19,000

Provision of doubtful debts

4,000

Machinery

52,000

Capital

 

Investment

38,500

Gupta

90,000

 

Fixtures

27,000

Sharma

60,000

1,50,000

 

 

 

2,48,000

 

2,48,000

 

 

 

 

 

 

 

 

 

The firm was dissolved on December 31, 2017 and asset realised and settlements of liabilities as follows:
(a) The Realisation of the assets were as follows:

 

Rs

Sundry Debtors

52,000

Stock

42,000

Bills receivable

16,000

Machinery

49,000

(b) Investment was taken over by Gupta at agreed value of Rs 36,000 and agreed to pay of Mrs. Gupta’s loan.
(c) The Sundry Creditors were paid off less 3% discount.
(d) The Realisation expenses incurred amounted to Rs 1,200.
Journalise the entries to be made on the dissolution and prepare Realisation Account, Bank Account and Partners Capital Accounts.

Answer :

Books of Gupta and Sharma

Journal

 

Date

Particulars

L.F.

Amount

Rs

Amount

Rs

2012

 

 

 

 

Dec. 31

Realisation A/c

Dr.

 

2,35,500

 

 

To Sundry Debtors A/c

 

 

 

55,000

 

To Stock A/c

 

 

 

44,000

 

To Bills Receivable A/c

 

 

 

19,000

 

To Machinery A/c

 

 

 

52,000

 

To Investment A/c

 

 

 

38,500

 

To Fixtures A/c

 

 

 

27,000

 

(Assets transferred to Realisation Account)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Sundry Creditors A/c

Dr.

 

38,000

 

 

Mrs. Gupta’s Loan A/c

Dr.

 

20,000

 

 

Mrs. Sharma’s Loan A/c

Dr.

 

30,000

 

 

Provision for Doubtful Debts

Dr.

 

4,000

 

 

To Realisation A/c

 

 

 

92,000

 

(Liabilities transferred to Realisation Account)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Bank A/c

Dr.

 

1,59,000

 

 

To Realisation A/c

 

 

 

1,59,000

 

(Assets realised: Sundry Debtors Rs 52,000, Stock Rs 42,000,

Bills Receivable Rs 16,000, Machinery Rs 49,000)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Realisation A/c

Dr.

 

20,000

 

 

To Gupta’s Capital A/c

 

 

 

20,000

 

(Gupta took over Mrs. Gupta's Loan)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Gupta’s Capital A/c

Dr.

 

36,000

 

 

To Realisation A/c

 

 

 

36,000

 

(Investment taken over by Gupta)

 

 

 

 

 

 

 

 

 

 

 

Dec. 31

Realisation A/c

Dr.

 

66,860

 

 

To Bank A/c

 

 

 

66,860

 

(Liabilities paid: Mrs. Sharma's Loan Rs 30,000 and Creditors

Rs 38,000 paid off less 3% discount)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Realisation A/c

Dr.

 

1,200

 

 

To Bank A/c

 

 

 

1,200

 

(Realisation expenses paid)

 

 

 

 

 

 

 

 

 

 

 

Dec. 31

Gupta’s Capital A/c

Dr.

 

18,280

 

 

Sharma’s Capital A/c

Dr.

 

18,280

 

 

To Realisation A/c

 

 

 

36,560

 

(Loss on Realisation transferred to Partners’ capital Account)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Reserve Fund A/c

Dr.

 

6,000

 

 

To Gupta’s Capital A/c

 

 

 

3,000

 

To Sharma’s Capital A/c

 

 

 

3,000

 

(Reserve fund distributed among partners ratio)

 

 

 

 

 

 

 

 

 

 

Dec. 31

Gupta’s Capital A/c

Dr.

 

58,720

 

 

Sharma’s Capital A/c

Dr.

 

44,720

 

 

To Bank A/c

 

 

 

1,03,440

 

(Final payment made to partners)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Realisation Account

 

Dr.

 

Cr.

 

Particulars

Amount

Rs

Particulars

Amount

Rs

Sundry Debtors

55,000

Sundry Creditors

38,000

Stock

44,000

Mrs. Gupta’s Loan

20,000

Bills Receivable

19,000

Mrs. Sharma’s Loan

30,000

Machinery

52,000

Provision for Doubtful Debts

4,000

Investment

38,500

Bank :

 

Fixtures

27,000

Sundry Debtors

52,000

 

Gupta’s Capital A/c (Mrs. Gupta Loan)

20,000

Stock

42,000

 

Bank A/c:

 

Bills Receivable

16,000

 

Creditors

36,860

 

Machinery

49,000

1,59,000

Mrs. Sharma’s Loan

30,000

 

Gupta’s Capital A/c (Investment)

36,000

Expense

1,200

68,060

Loss transferred to

 

 

 

 

Gupta’s Capital A/c

18,280

 

 

 

 

Sharma’s Capital A/c

18,280

36,560

 

 

 

 

 

 

 

3,23,560

 

3,23,560

 

 

 

 

 

 

Partners’ Capital Account

 

Dr.

 

Cr.

 

Particulars

Gupta

Sharma

Particulars

Gupta

Sharma

Realisation (Investment)

36,000

 

Balance b/d

90,000

60,000

Realisation (Loss)

18,280

18,280

Realisation (Mrs. Gupta Loan)

20,000

 

Bank

58,720

44,720

Reserve Fund

3,000

3,000

 

 

 

 

 

 

 

1,13,000

63,000

 

1,13,000

63,000

 

 

 

 

 

 

 

Bank Account

 

Dr.

 

Cr.

 

Particulars

Amount

Rs

Particulars

Amount

Rs

Balance b/d

12,500

Realisation 

68,060

Realisation (Assets realised)

1,59,000

(Payment of expenses and liabilities)

 

 

 

Gupta’s Capital A/c

58,720

 

 

Sharma’s Capital A/c

44,720

 

 

 

 

 

1,71,500

 

1,71,500

 

 

 

 

NOTE: As per the solution, Loss on Realisation is Rs 36,560 and the total of Bank Account is Rs 1,71,500. However, the answers mentioned in the book are Rs 19,660 and Rs 1,88,500 respectively.

 

Question 19: Ashok, Babu and Chetan are in partnership sharing profit in the proportion of 1/2, 1/3, 1/6 respectively. They dissolve the partnership of the December 31, 2017, when the balance sheet of the firm as under:

Balance Sheet of Ashok, Babu and Chetan as on December 31, 2017

 

Liabilities

Amount

Rs

Assets

Amount

Rs

Sundry Creditors

20,000

Bank

7,500

Bills payable

25,500

Sundry Debtors

58,000

Babu’s loan

30,000

Stock

39,500

Capital’s:

 

Machinery

48,000

Ashok

70,000

 

Investment

42,000

Babu

55,000

 

Freehold Property

50,500

Chetan

27,000

1,52,000

 

 

Current Accounts :

 

 

 

Ashok

10,000

 

 

 

Babu

5,000

 

 

 

Chetan

3,000

18,000

 

 

 

 

2,45,500

 

2,45,500

 

 

 

 

 

 

 

 

 

 

The Machinery was taken over by Babu for Rs 45,000, Ashok took over the Investment for Rs 40,000 and Freehold property took over by Chetan at Rs 55,000. The remaining Assets realised as follows: Sundry Debtors Rs 56,500 and Stock Rs 36,500. Sundry Creditors were settled at discount of 7%. A Office computer, not shown in the books of Accounts realised Rs 9,000. Realisation expenses amounted to Rs 3,000.
Prepare Realisation Account, Partners Capital Account, Bank Account.
Answer : 

Realisation Account

Dr.

 

Cr.

Particulars

Amount

Rs

Particulars

Amount

Rs

Sundry Debtors

58,000

Sundry Creditors

20,000

Stock

39,500

Bills Payable

25,500

Machinery

48,000

Ashok’s Current  A/c (Investment)

40,000

Investment

42,000

Babu’s Current  A/c (Machinery)

45,000

Freehold property

50,500

Chetan’s Current A/c

55,000

Bank:

 

(Free hold property)

 

Sundry Creditors

18,600

 

Bank:

 

Bills payable

25,500

 

Sundry Debtors

56,500

 

Expenses

3,000

47,100

Stock

36,500

 

Profit Transferred to

 

Unrecorded computer

9,000

1,02,000

Ashok’s Current A/c

1,200

 

 

 

 

Babu’s Current A/c

800

 

 

 

 

Chetan’s Current A/c

400

2,400

 

 

 

 

 

 

 

 

 

 

2,87,500

 

2,87,500

 

 

 

 

 

 

Partners' Current Account

 

Dr.

 

Cr.

 

Particulars

Ashok

Babu

Chetan

Particulars

Ashok

Babu

Chetan

Realisation

40,000

45,000

55,000

Balance b/d

10,000

5,000

3,000

(Assets taken)

 

 

 

Realisation  (Profit)

1,200

800

400

 

 

 

 

Ashok's Capital A/c

28,800

 

 

 

 

 

 

Babu's Capital A/c

 

39200

 

 

 

 

 

Chetan's Capital A/c

 

 

51600

 

40,000

45,000

55,000

 

40,000

45,000

55,000

 

 

 

 

 

 

 

 

 

Partners' Capital Account

 

Dr.

 

Cr.

 

Particulars

Ashok

Babu

Chetan

Particulars

Ashok

Babu

Chetan

Ashok's Current

28,800

 

 

Balance b/d

70,000

55,000

27,000

Babu's Current

 

39200

 

Bank

 

 

24,600

Chetan's Current

 

 

51600

 

 

 

 

Bank

41,200

15,800

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

70,000

55,000

51,600

 

70,000

55,000

51,600

 

 

 

 

 

 

 

 

 

Babu’s Loan A/c

Dr.

 

Cr.

Particulars

Amount

Particulars

Amount

Cash A/c

30,000

Balance b/d

30,000

 

 

 

 

 

30,000

 

30,000

 

 

 

 

      

 

Bank Account

 

Dr.

 

Cr.

 

Particulars

Amount

Rs

Particulars

Amount

Rs

Balance b/d

7,500

Realisation  (Payment of Expenses

47,100

Realisation  (Assets realised )

102,000

and Liabilities)

 

Chetan’s Capital A/c

24,600

Babu’s Loan

30,000

 

 

Ashok’s Capital A/c

41,200

 

 

Babu’s Capital A/c

15,800

 

 

 

 

 

1,34,100

 

1,34,100

 

 

 

 

Note: As per the solution, profit on realisation is Rs 2,400. However, the answer provided in the book is Rs 1,200

Question 20: The following is the Balance sheet of Tanu and Manu, who shares profit and losses in the ratio of 5:3, On December 31,2017: 

Balance Sheet of Tanu and Manu as on December 31, 2017

 

 

Liabilities

Amount

Rs

Assets

Amount

Rs

Sundry Creditors

 

62,000

Cash at Bank

16,000

Bills Payable

 

32,000

Sundry Debtors

55,000

Bank Loan

 

50,000

Stock

75,000

Reserve fund

 

16,000

Motor car

90,000

Capital:

 

 

Machinery

45,000

Tanu

1,10,000

 

Investment

70,000

Manu

90,000

2,00,000

Fixtures

9,000

 

 

3,60,000

 

3,60,000

 

 

 

 

 

 

 

 

 

 

 

On the above date the firm is dissolved and the following agreement was made: Tanu agree to pay the bank loan and took away the sundry debtors. Sundry creditors accepts stock and paid Rs 10,000 to the firm. Machinery is taken over by Manu for Rs 40,000 and agreed to pay of bills payable at a discount of 5%.. Motor car was taken over by Tanu for Rs 60,000. Investment realised Rs 76,000 and fixtures Rs 4,000. The expenses of dissolution amounted to Rs 2,200.

Prepare Realisation Account, Bank Account and Partners Capital Accounts.

Answer 20:

 Books of Tanu and Manu

Realisation Account

 

Dr.

 

Cr.

 

Particulars

Amount

Rs

Particulars

Amount

Rs

Sundry Debtors

55,000

Sundry Creditors

62,000

Stock

75,000

Bills Payable

32,000

Motor Car

90,000

Bank Loan

50,000

Machinery

45,000

Tanu’s Capital A/c:

 

Investment

70,000

Sundry Debtors

55,000

 

Fixtures

9,000

Motor Car

60,000

1,15,000

Manu’s Capital A/c  (Bills Payable)

30,400

Bank:

 

Bank  (Expenses)

2,200

Stock

10,000

 

Tanu's Capital A/c (Bank Loan)

50000

Investment

76,000

 

 

 

Fixtures

4,000

90,000

 

 

Manu’s Capital (Machinery)

40,000

 

 

Loss transferred to

 

 

 

Manu’s Capital A/c

23,500

 

 

 

Manu’s Capital A/c

14,100

37,600

 

 

 

 

 

4,26,600

 

4,26,600

 

 

 

 

 

Partners' Capital Account

 

Dr.

 

Cr.

 

Particulars

Tanu

Manu

Particulars

Tanu

Manu

Realisation (Assets taken)

1,15,000

40,000

Balance b/d

1,10,000

90,000

Realisation  (Loss)

23,500

14,100

Realisation  (Liabilities)

50,000

30,400

Bank

31,500

72,300

Reserve Fund

10,000

6,000

 

 

 

 

 

 

 

1,70,000

1,26,400

 

1,70,000

1,26,400

 

 

 

 

 

 

 

Bank Account

 

Dr.

 

Cr.

 

Particulars

Amount

Rs

Particulars

Amount

Rs

Balance b/d

16,000

Realisation (Expenses)

2,200

Realisation (Assets)

90,000

Tanu’s Capital A/c

31,500

 

 

Manu’s Capital A/c

72,300

 

 

 

 

 

1,06,000

 

1,06,000

       

 

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