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Partnership Accounting

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

AccountancyBefore the admission of a new partner, A, B and C share profits and losses in the ratio 3:2:1. The General Reserve is ₹90,000. When it is distributed among the old partners, what will be B’s share?Class 12Reconstitution - Admission of a PartnerReservesMedium AccountancyIn a partnership firm, the old partners A, B and C share profits and losses in the ratio 4:3:1. At the time of admission of a new partner, the Reserve Fund amounts to ₹80,000. What share of the Reserve Fund will be credited to old partner C?Class 12Reconstitution - Admission of a PartnerReservesMedium AccountancyA and B share profits and losses in the ratio of 3:2. The Advertisement Suspense Account has a balance of ₹10,000. On writing off this amount in the old ratio at the time of admission of a partner, how much will be debited to A’s Capital Account?Class 12Reconstitution - Admission of a PartnerReservesEasy AccountancyA and B share profits in the old ratio of 3:2. At the time of admission of a new partner, the general reserve is ₹50,000. How much will A receive from the general reserve?Class 12Reconstitution - Admission of a PartnerReservesEasy AccountancyAt the time of admission of a new partner, the revaluation loss is ₹63,000. The old partners’ ratio is 2:5:2 and the new ratio after admission is 3:2:2:2. In what ratio will the revaluation loss be distributed among the old partners?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyThe book value of an old plant is reduced from ₹3,60,000 to ₹3,18,500. What is the correct effect on the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyOn the admission of a new partner, an environmental compensation liability of ₹62,000 is estimated, although it was not previously recorded in the firm's books. What will be its effect on the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationHard AccountancyThe tax provision is ₹37,000, whereas the actual tax liability is determined to be ₹42,800. What effect will this adjustment have on the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyA, B, and C are old partners sharing profits in the ratio 1:2:2. A revaluation loss of ₹75,000 was incurred. What amount will be debited to C’s Capital or Current Account for C’s share of the loss?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyOld prepaid rent is recorded as an asset at ₹24,000 in the books, but its recoverable value is only ₹15,000. What effect will this have on the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyAt the time of admission, the old partners’ profit-sharing ratio is 6:3:1. If a revaluation loss of ₹50,000 is incurred, what amount will be debited to the capital account of the second old partner?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyOn the admission of a partner, the book value of land is ₹2,50,000. The value of land is increased by 12%. What amount will be credited to the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyAt the time of reconstitution, which of the following items is recorded on the credit side of the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyDuring reconstitution, the book value of office equipment decreases from ₹33,000 to ₹27,500, while outstanding expenses increase from ₹12,000 to ₹15,000. What will be the net effect on the Revaluation Account?Class 12Reconstitution - Admission of a PartnerAsset RevaluationExpert AccountancyAt the time of admission of a partner, outstanding salary of ₹9,000 was not recorded in the books. Which account and side will be affected by this adjustment?Class 12Reconstitution - Admission of a PartnerAsset RevaluationHard AccountancyA and B share profits and losses in the ratio of 4:3. The debit total of the Revaluation Account is ₹91,000 and its credit total is ₹56,000. What amount will be debited to B’s Capital Account for the revaluation loss?Class 12Reconstitution - Admission of a PartnerAsset RevaluationMedium AccountancyIn the Revaluation Account, an asset increases in value by ₹9,000 and a liability decreases by ₹4,000. What is the total value of the gain items?Class 12Reconstitution - Admission of a PartnerAsset RevaluationEasy AccountancyTwo old partners share profits in equal proportions. At the time of admission of a new partner, revaluation of assets results in a loss of ₹5,000. How much of this loss will be allocated to each old partner?Class 12Reconstitution - Admission of a PartnerAsset RevaluationEasy AccountancyAt the time of admission of a new partner, if the Revaluation Account shows a profit and it is credited to the old partners’ Capital Accounts, what will be the effect on their capital?Class 12Reconstitution - Admission of a PartnerAsset RevaluationEasy AccountancyThree old partners share profits in the ratio 1:3:2. A revaluation loss of ₹12,000 is incurred. What will be the second partner’s share of this loss?Class 12Reconstitution - Admission of a PartnerAsset RevaluationEasy