Q. 3. Admission of Partner Solution: Click Here to get the Solution. Darshan Amar Ranjit


In the books of the firm.
Revaluation A/c

Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Stock A/c

6000
By Buildings A/c

12000



By R.D.D.
[3000 - 1800]

1200
To Profit on Revaluation A/c





Darshan's Capital A/c
4800




Amar's Capital A/c
2400
7200





13200


13200

Partners Capital A/c

Particulars
Darshan
Amar
Ranjit
Particulars
Darshan
Amar
Ranjit




By Balance b/d
96000
64000





By General Reserve
12000
6000





By Profit and Loss A/c
4000
2000





By Cash A/c


48000




By Goodwill A/c
12000
6000

To Balance c/d
128800
80400
48000
By Profit on Revaluation A/c
4800
2400










128800
80400
48000

128800
80400
48000


Balance Sheet as on 1st April 2016


Liabilities
Rs.
Rs.
Assets
Rs.
Rs.
Creditors

80000
Building
100000

Pawan's Loan A/c
26000

(+) Appreciation
12000
112000
(-) Repaid
- 26000
Nil
Furniture

20000



Equipments

10000
Capital A/c


Debtors
63000

Darshan
128800

(-) R.D.D.
- 1800
61200
Amar
80400

Stock
84000

Ranjit
48000
257200
(-) Depreciation
- 6000
78000



Cash Balance

38000



Goodwill

18000


337200


337200

Cash A/c

Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Balance b/d

16000
Pawan't Loan Repaid

26000
To Ranjit's Capital A/c

48000


















By Balance c/d

38000


64000


64000

Goodwill A/c

Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Darshan's Capital A/c

12000



To Amar's Capital A/c

6000


















By Balance c/d

18000


18000


18000

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