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In Class 12 Accountancy, the Realisation Account topic explains how a partnership firm records the winding-up of its business during dissolution. Students learn why the account is prepared, how assets and liabilities are transferred to it, and how cash received from asset realisation and payments to liabilities are recorded. The topic also covers the calculation and distribution of realisation profit or loss among partners in their profit-sharing ratio, along with common journal entries and adjustments.
Easy · Level 7 · 1 questions
TOPIC PRACTICE
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Profit of ₹1,500
Loss of ₹1,500
No profit or loss
Profit of ₹6,500
Question 1EasyLevel 7
In the Realisation Account, an asset with a book value of ₹6,500 is sold for ₹5,000. What is the result of this transaction?वास्तविकीकरण खाते में किसी संपत्ति का पुस्तकीय मूल्य ₹6,500 है और उसे ₹5,000 में बेचा जाता है। इस लेन-देन से क्या परिणाम होगा?
Correct answer:सही उत्तर:B
Realisation profit or loss = Sale proceeds − Book value = ₹5,000 − ₹6,500 = −₹1,500. Therefore, the transaction results in a loss of ₹1,500, recorded on the loss side of the Realisation Account. A profit would arise only if the sale proceeds exceeded the book value. Exam tip: Compare the sale proceeds with the book value; a lower sale price indicates a loss.वास्तविकीकरण पर लाभ या हानि = बिक्री मूल्य − पुस्तकीय मूल्य = ₹5,000 − ₹6,500 = −₹1,500। इसलिए ₹1,500 की हानि होगी, जिसे वास्तविकीकरण खाते के लाभ-हानि पक्ष में दर्ज किया जाता है। पुस्तकीय मूल्य से अधिक बिक्री मूल्य होने पर ही लाभ होता। परीक्षा-युक्ति: संपत्ति की बिक्री में बिक्री मूल्य और पुस्तकीय मूल्य का अंतर निकालें; कम प्राप्ति होने पर हानि होती है।
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