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Admission Of Partner

Class 12 Accountancy के इस tag से जुड़े questions। हर question के साथ chapter, topic, level और difficulty दी गई है।

AccountancyOld partners A and B share profits and losses in the ratio of 5:3. The General Reserve is ₹80,000 and the accumulated loss is ₹1,04,000. What will be the net effect on A’s Capital Account on the admission of a new partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA, B and C share profits and losses in the ratio 4:3:3. The Investment Fluctuation Reserve is ₹65,000, and the market value of the investment exceeds its book value by ₹15,000. After adjusting the reserve and this increase in the investment’s value, what total amount will be credited to B’s Capital Account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA, B and C share profits in the old ratio of 6:3:1. The total accumulated profit is ₹2,00,000 and the total accumulated loss is ₹80,000. On admission of a new partner, what net amount will be credited to B’s account?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyThe profit-sharing ratio of two old partners in a firm is 6:5. The balance of Investment Fluctuation Reserve is ₹44,000, while Preliminary Expenses of ₹11,000 are still un written. On the admission of a new partner, what will be the net effect on the capital account of the second old partner?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyIf the General Reserve is ₹95,000 and the debit balance of the Profit and Loss Account is ₹1,10,000, what is the first conclusion after adjustment?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA firm's Insurance Reserve is ₹44,000, whereas the insurance claim admitted is ₹62,000. At the time of admission of a partner, what will be the accounting treatment of the excess claim amount?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyAt the time of a partner’s admission, what is the main accounting error in adjusting accumulated loss by including the new partner?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA firm's Contingency Reserve amounts to ₹96,000. A fixed liability of ₹56,000 is to be paid out of this reserve. The remaining reserve will be distributed among the old partners in the ratio of 6:4. What amount will the first partner receive?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA partnership firm has a Reserve Fund of ₹81,000 and a Capital Reserve of ₹45,000. On the admission of a new partner, these amounts are to be distributed between the old partners, A and B, in their old profit-sharing ratio of 4:5. What total amount will be credited to A’s Capital Account?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA firm has an Investment Fluctuation Reserve of ₹72,000, while the value of its investments has fallen by ₹27,000. After adjusting this fall, the remaining amount is distributed between the old partners in the ratio 5:4. How much will the second partner receive?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyAt the time of admission of a new partner, a firm’s Investment Fluctuation Reserve is ₹48,000 and the fall in the value of investments is also ₹48,000. What will be the final accounting result?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA, B and C share old profits in the ratio 5:4:3. The Profit and Loss Account has a credit balance of ₹1,44,000, while Preliminary Expenses amount to ₹36,000. What amount will be credited net to B’s account?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyAn old balance sheet shows Reserve Fund of ₹1,60,000 and Reserve Fund Investment of ₹1,60,000. What is the correct treatment on admission of a partner?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA firm's Contingency Reserve is ₹46,000, whereas the actual liability is found to be ₹58,000. At the time of admission of a new partner, what is the correct accounting treatment of this excess liability?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA firm's Contingency Reserve is ₹1,05,000, and the related estimated liability is ₹65,000. If the remaining reserve is distributed in the old partnership ratio of 3:5, what will be the first partner's share?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA firm has a General Reserve of ₹72,000 and a Capital Reserve of ₹48,000. At the time of admission of a new partner, both reserves are to be distributed between A and B in their old profit-sharing ratio of 7:5. What total amount will be credited to B’s account?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyAt the time of admission of a new partner, the Workmen Compensation Reserve is ₹1,40,000 and the claim against it is ₹92,000. After adjusting the claim, the remaining amount is to be distributed among the old partners in the ratio 7:5. How much will the second partner receive?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyA and B share profits in the old ratio of 2:3. The General Reserve is ₹1,25,000, and the Profit and Loss Account has a debit balance of ₹35,000. On the admission of a new partner, what will be the net effect on B’s capital account?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyWhat is the most common higher-level examination mistake when adjusting reserves at the admission of a partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA and B share profits in the ratio 11:9. The General Reserve is ₹1,00,000 and Preliminary Expenses of ₹25,000 are to be written off. What net amount will be credited to B’s Capital Account at the time of admission?Class 12Reconstitution - Admission of a PartnerReservesExpert