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Numerical Accounting

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

AccountancyA and B have capitals of ₹40,000 and ₹25,000 respectively. The firm incurred a realisation loss of ₹13,000, which was borne equally by both partners. What will be A’s final capital after realisation?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyC’s capital account has a credit balance of ₹35,000. Interest on drawings is ₹1,800 and C’s share of realisation loss is ₹5,200. How much will be payable to C on dissolution of the firm?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyAt the time of dissolution of a partnership firm, the Dividend Equalisation Reserve is ₹36,000. If the partners share profits in the ratio 5:4, what amount will be credited to the second partner’s account?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyThe profit-sharing ratio of a partnership firm is 2:3. At the time of dissolution, accumulated profit of ₹25,000 is distributed to the partners’ capital accounts in their profit-sharing ratio. What amount will be credited to the account of the partner having the larger share?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyA, B and C share profits in the ratio 3:2:1. On dissolution of the firm, the realisation loss is ₹66,000. How much will be debited to C’s capital account?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyA and B share profits and losses in the ratio of 7:5. On dissolution of the firm, a realisation profit of ₹72,000 was earned. What amount will be credited to B’s capital account?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyAt the time of dissolution of a firm, the Advertisement Suspense Account has a debit balance of ₹18,000. If the partners share profits in the ratio of 2:1, what amount will be debited to the capital account of the partner with the smaller share?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyIf the Joint Life Policy Reserve is ₹21,000 and the partners’ profit-sharing ratio is 4:2:1, what amount will be credited to the third partner’s capital account?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyIf the debit balance of the Profit and Loss Account is ₹24,000 and A and B share profits in the ratio of 3:1, how much will be debited to A’s Capital Account?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyAccording to the Garner v. Murray rule, if the final capitals of solvent partners A and B are ₹40,000 and ₹60,000 respectively, and partner C has a deficiency of ₹20,000, how much of this deficiency will be borne by partner A?Class 12Dissolution of a Partnership FirmPartner AccountsMedium AccountancyOn the dissolution of a partnership firm, if the total credit of the Realisation Account is ₹86,000 and the total debit is ₹81,500, what is the realisation profit?Class 12Dissolution of a Partnership FirmClosing the BusinessMedium AccountancyAt the dissolution of a partnership firm, assets with a book value of ₹24,000 were sold for ₹26,000, and realisation expenses amounted to ₹1,000. What is the net result of the Realisation Account?Class 12Dissolution of a Partnership FirmClosing the BusinessHard AccountancyThe loan account of a retiring partner has an outstanding balance of ₹1,50,000. If the first instalment of ₹60,000 is paid and no interest is payable, what amount will remain in the loan account?Class 12Reconstitution - Retirement or Death of a PartnerPartner's Loan AccountMedium AccountancyA retiring partner's loan is ₹60,000 and the annual interest rate is 6 percent. What is the interest for one year?Class 12Reconstitution - Retirement or Death of a PartnerPartner's Loan AccountMedium AccountancyIf ₹50,000 is due to a retiring partner and ₹20,000 is paid immediately, how much will be transferred to the partner’s loan account?Class 12Reconstitution - Retirement or Death of a PartnerPartner's Loan AccountEasy AccountancyUnder the memorandum method, goodwill of ₹240,000 is written off between A and B in their new ratio of 5:7. How much will be debited to B’s account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementMedium AccountancyGoodwill is valued at ₹252,000 and the deceased partner’s share is 5/18. How much goodwill will be credited to the deceased partner’s executor?Class 12Reconstitution - Retirement or Death of a PartnerDeceased Partner’s ShareMedium AccountancyThe retiring partner’s adjusted capital is ₹1,75,000 and the amount due to him is ₹2,03,000. His share is 2/9. What is the hidden goodwill?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyUnder the memorandum method, goodwill of ₹1,20,000 is written off between A and B in the new ratio 5:3. How much will be debited to B’s account?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard AccountancyIf B’s goodwill is ₹1,12,000 and A and C’s gaining ratio is 29:27, how much of the goodwill burden will C bear?Class 12Reconstitution - Retirement or Death of a PartnerGoodwill SettlementHard