UPSC
Hello aspirant,
First I would say that you have enough time to prepare for UPSC and if you have decided to go for it then it is very good to start from now.
To prepare for UPSC I suggest you to first of all read all the ncert books from
Question :
R, B and L were partners in a firm sharing profits and losses in the ratio equally. With effect from 1st April, 2018 they decided to share future profits and losses in the ratio of 3:2:1. On that date their Balance Sheet showed a debit balance of Rs. 24,000 in Profit and Loss Account and a balance of Rs. 1,44,000 in General Reserve.
It was also agreed that:
(a) The goodwill of the firm be valued at Rs. 1,80,000.
(b) The Land (having book value of Rs. 3,00,000) will be valued at Rs. 4,80,000.
Treatment of General Reserve?
Option 1: Debited each partners capital account with Rs 48,000
Option 2: Credited each partners capital account by Rs 48,000
Option 3: Both 1 and 2
Option 4: None of the above
Correct Answer: Credited each partners capital account by Rs 48,000
Solution : Answer = Credited each partner's capital account by Rs 48,000
General Reserve A/c Dr 1,44,000
To R's Capital A/c 48000
To B's Capital A/c 48000
To L's Capital A/c 48000
(old ratio = 1:1:1) Hence, the correct option
Yes u can and after your college finnish you can as yr orginal documents back or even upload marksheet from digi locker
Hello,
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