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Question : On dissolution of a firm, realisation account is debited with :

Option 1: All outside liabilities of the firm

Option 2: All assets to be realised

Option 3: Any asset taken over by one of the partners

Option 4: Cash received on sale of assets


Team Careers360 20th Jan, 2024
Answer (1)
Team Careers360 21st Jan, 2024

Correct Answer: All assets to be realised


Solution : When assets are sold cash/bank A/c is debited and Realization A/c credited. On settling the liabilities Realization A/c is debited and Cash/Bank A/c is credited. In last if total of credit side exceeds debit side, it means there is profit and that is transferred to partner's capital accounts.

Hence the Correct answer is option 2

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