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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।

AccountancyEmployees Provident Fund ₹72000 and General Reserve ₹90000 are given at admission. What amount will be distributed among old partners?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyAt the time of admission of a new partner, the Profit and Loss Account has a credit balance of ₹88,000 and the General Reserve is ₹44,000. The old partners share profits in the ratio 3:5:3. What amount will be credited to the second partner’s capital account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyOn the admission of a new partner, the Investment Fluctuation Reserve is ₹54,000, and the market value of the investment exceeds its book value by ₹27,000. The old partners share profits in the ratio 2:1. What total amount will be credited to the first partner’s capital account from the reserve and the investment revaluation?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyThe Contingency Reserve is ₹130,000, while the probable liability is ₹154,000. If the old partners share profits in the ratio 5:7, what is the second partner’s share of the loss arising from this liability?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA and B share profits in the ratio 8:5. General Reserve is ₹78,000 and Capital Reserve is ₹52,000. On admission of new partner C, what total amount will be credited to A?Class 12Reconstitution - Admission of a PartnerReservesMedium AccountancyUnder fluctuating capital method what is the effect on old partners accounts when Profit and Loss debit balance is written off?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyUnder fixed capital method where will the net profit from General Reserve and Preliminary Expenses be credited?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 AccountancyThe Workmen Compensation Reserve is ₹1,50,000, while the claim against it is ₹66,000. The old partners share profits in the ratio 4:3:2. How much of the excess reserve will be credited to the account of the third old partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA, B and C share profits in the ratio 2:5:3. At the time of admission of a new partner, the Profit and Loss Account has a credit balance of ₹120000 and the Advertisement Suspense Account has a debit balance of ₹50000. What will be the net adjustment made in B’s account?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyIf General Reserve remains in the books of the new firm at admission what is the most correct problem?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyThe Capital Reserve is ₹72,000 and Preliminary Expenses are ₹27,000. After the net adjustment of these items, how much will be credited to the capital account of the second old partner in the ratio of 5:4?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyInvestment Fluctuation Reserve is ₹81000. Book value of investments is ₹420000 and market value is ₹375000. Old partners share 7:2. How much will be credited to the second partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyAt the time of admission of a new partner, the Workmen Compensation Reserve is ₹96,000, whereas the actual claim is ₹1,26,000. The old partners share profits in the ratio of 5:3. What amount will be debited to the first partner’s capital account as his share of the additional loss?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyA, B and C are old partners sharing profits in the ratio of 3:4:5. The General Reserve is ₹1,44,000 and the Profit and Loss Account has a debit balance of ₹24,000. On the admission of a new partner, what will be the net effect on B’s Capital Account?Class 12Reconstitution - Admission of a PartnerReservesExpert 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 AccountancyIf reserve ₹60000 is wrongly distributed including new partner in new ratio 2:2:1 while old partners A and B had old ratio 3:2 what is the wrong amount given to the new partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyContingency Reserve is ₹120000. Known liability is ₹45000 and additional probable claim is ₹30000. Old partners share 5:3. How much will be credited to the first partner?Class 12Reconstitution - Admission of a PartnerReservesExpert AccountancyThe old partners share profits and losses in the ratio of 7:3. The Profit and Loss Account has a credit balance of ₹50,000, and the Advertisement Suspense Account has a balance of ₹80,000. On admission of a new partner, what will be the net effect on the first partner’s Capital/Current Account?Class 12Reconstitution - Admission of a PartnerReservesExpert