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Reserves

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

AccountancyA partnership firm has a reserve of ₹1,20,000. The deceased partner’s share in the profit-sharing ratio is 5%. What amount of the reserve is due to the deceased partner?Class 12Reconstitution - Retirement or Death of a PartnerDeceased Partner’s ShareMedium AccountancyA firm has a reserve of ₹60,000. If the deceased partner’s share in the profit-sharing ratio is \(1/3\), what amount of the reserve will be credited to that partner’s account?Class 12Reconstitution - Retirement or Death of a PartnerDeceased Partner’s ShareMedium AccountancyOn the death of a partner, which of the following items is deducted while determining the amount due to the deceased partner?Class 12Reconstitution - Retirement or Death of a PartnerDeceased Partner’s ShareMedium AccountancyWhich of the following items is not included in the amount due to a deceased partner?Class 12Reconstitution - Retirement or Death of a PartnerDeceased Partner’s ShareMedium AccountancyWhile calculating the amount due to a deceased partner, which of the following items is generally not added?Class 12Reconstitution - Retirement or Death of a PartnerDeceased Partner’s ShareMedium AccountancyA, B and C share profits in the ratio 1:2:3. On the admission of a new partner, the Capital Reserve is ₹90,000 and the Profit and Loss Account has a debit balance of ₹12,000. What net amount will be credited to C’s account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyOld partners share 3:2. General Reserve ₹50000 and Employees Provident Fund ₹40000 are given. What amount will go to old partners in reserve adjustment?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyThe Special Insurance Reserve is ₹85,000 and the insurance claim is ₹31,000. The old partners share profits in the ratio 7:6. After adjusting the insurance reserve, what amount will be credited to the second partner’s account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA and B share profits and losses in the ratio of 6:4. The Profit and Loss Account has a credit balance of ₹70,000, while the accumulated loss is ₹90,000. What will be the net effect on A at the time of reconstitution?Class 12Reconstitution - Admission of a PartnerReservesExpert 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 AccountancyIf accumulated profit ₹80000 is distributed in new ratio including new partner instead of old partners what is the main accounting defect?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA, B and C share profits and losses in the ratio 5:4:3. The General Reserve is ₹96,000 and Preliminary Expenses are ₹60,000. What will be the net credit to B’s Capital Account for these adjustments?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA and B share profits and losses in the ratio of 9:4. The Contingency Reserve is ₹78,000, whereas the actual liability is ₹91,000. What amount of the additional loss will be debited to B’s account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyAt the time of admission, the old partners share profits in the ratio 2:3:5. The Workmen Compensation Reserve is ₹1,10,000, and an actual claim of ₹80,000 has been accepted against it. What amount will be credited to the capital account of the third old partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyAt the time of admission of a new partner, the General Reserve is ₹1,26,000 and the Profit and Loss Account has a debit balance of ₹54,000. If these two items are adjusted among the old partners in the ratio of 3:2:1, what amount will be credited net to the first partner’s capital account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA and B share profits in the ratio 5:3. A Tax Adjustment Reserve is ₹64,000 and the final tax liability is ₹40,000. How much will be credited to A?Class 12Reconstitution - Admission of a PartnerReservesMedium AccountancyThe old partners share profits in the ratio 4:3. The Investment Fluctuation Reserve is ₹70,000 and the loss on investment is ₹46,000. After adjusting the reserve, how much will be credited to the first partner’s account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA B and C share 6:5:4. Machinery Replacement Reserve is ₹90000 and there is no definite replacement liability. How much will be credited to B?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