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A. ₹36000₹36000
सामान्य रिजर्व पुराने साझेदारों में पुराने अनुपात से बांटा जाता है। अ का हिस्सा ₹60000 का 3/5 यानी ₹36000 है। / General Reserve is distributed among old partners in the old ratio. A share is 3/5 of ₹60000 which is ₹36000.
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Profit and Loss Account has credit balance ₹40000. To whom will it be given before admission?
B. पुराने साझेदारों को पुराने अनुपात मेंOld partners in old ratio
क्रेडिट शेष संचित लाभ है इसलिए पुराने साझेदारों का अधिकार है। इसे पुराने लाभ अनुपात में बांटते हैं। / Credit balance is accumulated profit so it belongs to old partners. It is shared in old profit ratio.
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Why are reserves distributed among old partners at admission?
B. क्योंकि ये प्रवेश से पहले के संचित लाभ हैंBecause they are accumulated profits before admission
रिजर्व पुराने समय की बचाई हुई कमाई है। इसलिए नया साझेदार उसमें हिस्सा नहीं लेता। / Reserve is saved earning of the old period. Therefore the new partner does not share it.
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General Reserve is ₹30000 and old partners share 2:1. How much will B receive?
B. ₹10000₹10000
ब का हिस्सा 1/3 है। ₹30000 × 1/3 = ₹10000 होगा। / B share is 1/3. ₹30000 × 1/3 = ₹10000.
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Old partners A B C share 4:3:1. Reserve Fund is ₹80000. What is C share?
C. ₹10000₹10000
कुल अनुपात 8 है और स का हिस्सा 1/8 है। ₹80000 × 1/8 = ₹10000। / Total ratio is 8 and C share is 1/8. ₹80000 × 1/8 = ₹10000.
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Which account is debited in the journal entry for closing General Reserve?
A. सामान्य रिजर्व खाताGeneral Reserve Account
रिजर्व का क्रेडिट शेष बंद करने के लिए रिजर्व खाते को डेबिट करते हैं। पुराने साझेदारों के पूंजी खाते क्रेडिट होते हैं। / Reserve has credit balance so it is debited to close it. Old partners capital accounts are credited.
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Which is the correct entry for distributing reserve on admission?
B. रिजर्व खाता डेबिट और पुराने साझेदार पूंजी खाते क्रेडिटReserve debit and Old partners capital credit
रिजर्व संचित लाभ है और पुराने साझेदारों को दिया जाता है। इसलिए रिजर्व डेबिट और पुराने पूंजी खाते क्रेडिट होंगे। / Reserve is accumulated profit and is given to old partners. So reserve is debited and old capital accounts are credited.
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If Profit and Loss Account has debit balance ₹25000 what is its treatment on admission?
B. पुराने साझेदारों को डेबिटDebit to old partners
डेबिट शेष संचित हानि है। इसे पुराने साझेदारों के पूंजी खातों में पुराने अनुपात से डेबिट करते हैं। / Debit balance is accumulated loss. It is debited to old partners capital accounts in old ratio.
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A and B share 5:3. Profit and Loss Account has debit balance ₹32000. How much will be debited to A?
A. ₹20000₹20000
अ का हिस्सा 5/8 है। ₹32000 × 5/8 = ₹20000 डेबिट होगा। / A share is 5/8. ₹32000 × 5/8 = ₹20000 will be debited.
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Workmen Compensation Reserve is ₹50000 and there is no claim. What is its treatment on admission?
A. पुराने साझेदारों में पुराने अनुपात से बांटनाDistribute among old partners in old ratio
जब दावा नहीं हो तो पूरा रिजर्व संचित लाभ माना जाता है। इसे पुराने साझेदारों में पुराने अनुपात से बांटा जाता है। / When there is no claim the full reserve is treated as accumulated profit. It is shared among old partners in old ratio.
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