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Capital Account

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

AccountancyOn the retirement of a partner, goodwill already appearing in the firm’s books at ₹54,000 is written off in the old ratio of 2:5:2. What amount will be debited to A’s Capital Account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementMedium AccountancyWhat does crediting the retiring partner’s account for goodwill mean?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyWhen goodwill is added to retiring partner's capital what happens to amount due to him?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyThe retiring partner share of goodwill is credited to which account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementMedium AccountancyWhen are gaining partners capital accounts debited in goodwill adjustment?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyA retiring partner’s share of goodwill is valued at ₹24,000. If B and C share the gain in the ratio of 1:2, what amount will be debited to B’s Capital Account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyIf the firm's total goodwill is ₹1,20,000 and the retiring partner's share is 1/4, what amount will be credited to the partner's capital account for goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyWhen a partner dies, to which account is the deceased partner's share of goodwill first credited?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementEasy AccountancyAt the time of admission of a new partner, the Bad Debts Reserve is ₹72,000 and actual bad debts are found to be ₹42,000. The old partners share profits in the ratio of 4:5. How much of the remaining Bad Debts Reserve will be credited to the second partner’s Capital Account after adjusting the bad debts?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA and B share profits in the ratio of 7:6. The General Reserve is ₹91,000 and Preliminary Expenses are ₹26,000. At the admission of a new partner, what will be the net credit to B’s capital account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA, B and C are old partners sharing profits in the ratio of 4:2:4. The Capital Reserve is ₹1,30,000 and the debit balance of the Profit and Loss Account is ₹60,000. What net credit will be made to A’s Capital Account on reconstitution?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyThe Bad Debts Reserve is ₹55,000, whereas the actual bad debts amount to ₹73,000. The old partners share profits in the ratio 6:3. What amount of additional debit will be made to the first partner’s Capital Account?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 AccountancyThe Dividend Equalisation Reserve is ₹76,000 and the debit balance of the Profit and Loss Account is ₹28,000. A and B share profits in the old ratio of 3:5. What will be the net effect on B’s Capital Account at the time of reconstitution?Class 12Reconstitution - Admission of a PartnerReservesHard AccountancyIf old partners capital accounts are debited while closing General Reserve what error will occur?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 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 AccountancyA firm has a Contingency Reserve of ₹1,05,000, while the related probable liability is estimated at ₹1,26,000. The old partners share profits in the ratio of 2:5. On the admission of a new partner, what amount of loss will be debited to the capital account of the second old partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyThe Workmen Compensation Reserve is ₹1,44,000, and a claim of ₹60,000 has been admitted against it. The old partners share profits in the ratio 7 : 3 : 2. After adjusting the reserve, what amount will be credited to the second partner’s Capital Account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyIn a firm, the Workmen Compensation Reserve is ₹72,000, while the Workmen Compensation claim amounts to ₹92,000. The old partners share profits in the ratio 3:2. What amount of the claim exceeding the reserve will be debited to the second partner’s Capital Account?Class 12Reconstitution - Admission of a PartnerReservesExpert