Page No 5.103:
Question 81:
A and B were partners in a firm sharing profits in 3 : 1 ratio. They admitted C as a partner for 1/4th share in the future profits. C was to bring ` 60,000 for his capital. The Balance Sheet of A and B as at 1st April, 2019, the date on which C was admitted, was:
|
|
|||||
|
Liabilities |
` |
Assets |
` |
||
|
Capital
A/cs: |
|
Land
and Building |
40,000 |
||
|
A |
50,000 |
|
Plant
ad Machinery |
70,000 |
|
|
B |
80,000 |
1,30,000 |
Stock |
30,000 |
|
|
General
Reserve |
|
10,000 |
Debtors |
35,000 |
|
|
Creditors |
|
70,000 |
Less: Provision for
Doubtful Debts |
1,000 |
34,000 |
|
|
|
Investments |
26,000 |
||
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|
|
Cash |
10,000 |
||
|
|
2,10,000 |
|
2,10,000 |
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The other terms agreed upon were:
(a) Goodwill of the firm was valued at
` 24,000.
(b) Land and Building were valued at
` 65,000 and Plant and
Machinery at ` 60,000.
(c) Provision for Doubtful Debts was found in excess by ` 400.
(d) A liability of ` 1,200 included in Sundry Creditors was
not likely to arise.
(e) The capitals of the partners be adjusted on the
basis of C's contribution of capital to the firm.
(f) Excess of shortfall, if any, be transferred to Current Accounts.
Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of
the new firm.
Answer:
|
Revaluation Account |
|||
|
Dr. |
|
Cr. |
|
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|
Plant and Machinery |
10,000 |
Land and Building |
25,000 |
|
Profit transferred to |
|
Provision for Doubtful Debts |
400 |
|
A Capital |
12,450 |
Creditors |
1,200 |
|
B Capital |
4,150 |
|
|
|
|
|
|
|
|
|
26,600 |
|
26,600 |
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|
|
|
|
|
Partners’ Capital Accounts |
|||||||
|
Dr. |
|
Cr. |
|||||
|
Particulars |
A |
B |
C |
Particulars |
A |
B |
C |
|
|
|
|
|
Balance b/d |
50,000 |
80,000 |
|
|
|
|
|
|
General Reserve |
7,500 |
2,500 |
|
|
|
|
|
|
Revaluation (Profit) |
12,450 |
4,150 |
|
|
|
|
|
|
Cash |
|
|
60,000 |
|
Balance c/d |
74,450 |
88,150 |
60,000 |
C's Current A/c |
4,500 |
1,500 |
|
|
|
74,450 |
88,150 |
60,000 |
|
74,450 |
88,150 |
60,000 |
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|
|
|
|
|
|
|
|
|
B’s Current A/c |
|
43,150 |
|
Balance b/d |
74,450 |
88,150 |
60,000 |
|
Balance c/d (Adjusted) |
1,35,000 |
45,000 |
60,000 |
A’s Current A/c |
60,550 |
|
|
|
|
1,35,000 |
88,150 |
60,000 |
|
1,35,000 |
88,150 |
60,000 |
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|
Balance Sheet as on April 01, 2019 after C’s admission |
|||||
|
Liabilities |
Amount ` |
Assets |
Amount ` |
||
|
Creditors (70,000 – 1,200) |
68,800 |
Land and Building |
65,000 |
||
|
Capital A/cs: |
|
Plant and Machinery |
60,000 |
||
|
A |
1,35,000 |
|
Stock |
30,000 |
|
|
B |
45,000 |
|
Debtors |
35,000 |
|
|
C |
60,000 |
2,40,000 |
Less: Prov. for Doubtful Debts |
600 |
34,400 |
|
B’s Current A/c |
43,150 |
Investments |
26,000 |
||
|
|
|
Cash |
70,000 |
||
|
|
|
A’s Current A/c |
60,550 |
||
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|
|
C's Current A/c |
6,000 |
||
|
|
3,51,950 |
|
3,51,950 |
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Working Notes:
WN1
|
|
A |
B |
|
OLD RATION |
3 : |
1 |
|
SACRIFICING RATIO |
3 : |
1 |
WN2
c‘s
of goodwill=24,000×1/4=6,000
A will get =6,000×3/4=4,500
B will get =6,000×1/4=1,500
As C
has not brought his share of goodwill in cash, hence, his share shall be
debited to his current account.
WN3 Distribution of Revaluation Profit
A will get =16,600×3/4=12,450
B will get =16,600×1/4=4,150
WN4 Adjustment of Capital
|
Total Capital of the firm after C’s admission |
= |
60,000 × 4 |
= |
2,40,000 |
|
Less: C’s Capital |
|
|
= |
60,000 |
|
Combined Capital of A and B |
|
|
= |
1, 80,000 |
A’s proportion of capital=1,80,000×3/4=1,35,000
B’s proportion of capital =1,80,000×1/4=45,000
WN5
|
Cash Account |
|||
|
Dr. |
|
Cr. |
|
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|
Balance b/d |
10,000 |
Balance c/d |
70,000 |
|
C’s
Capital |
60,000 |
(Balancing Figure) |
|
|
|
70,000 |
|
70,000 |
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|
Page No 5.103:
Question 82:
Shikhar and Rohit were partners in a firm sharing profits in the ratio of 7 : 3. On 1st April, 2013, they admitted Kavi as a new partner for 1/4th share in profits of the firm. Kavi brought ` 4,30,000 as his capital and ` 25,000 for his share of goodwill premium. The Balance Sheet of Shikhar and Rohit as on 1st April, 2013 was as follows:
|
BALANCE SHEET OF SHIKHAR
AND ROHIT as
at 1st April,
2013 |
|||||
|
Liabilities |
` |
Assets |
` |
||
|
Capital
A/cs: |
|
Land
and Building |
3,50,000 |
||
|
Shikhar |
8,00,000 |
|
Machinery |
4,50,000 |
|
|
Rohit |
3,50,000 |
11,50,000 |
Debtors |
2,20,000 |
|
|
General
Reserve |
|
1,00,000 |
Less: Provision |
20,000 |
2,00,000 |
|
Workmen's
Compensation Fund |
1,00,000 |
Stock |
3,50,000 |
||
|
Creditors |
1,50,000 |
Cash |
1,50,000 |
||
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|
|
|
|
||
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|
15,00,000 |
|
15,00,000 |
||
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||
It was agreed that:
(a) the value of Land and Building will be appreciated by 20%.
(b) the value of Machinery will be depreciated by 10%.
(c) the liabilities of Workmen's Compensation Fund
were determined at ` 50,000.
(d) capitals of Shikhar and Rohit will be adjusted on the basis of Kavi's
capital and actual cash to be brought in or to be paid off as the case may be.
Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of
the new firm.
Answer:
|
Revaluation Account |
|||||
|
Dr. |
Cr. |
||||
|
Particulars |
Amount |
Particulars |
Amount |
||
|
Machinery |
45,000 |
Land
and
Building |
70,000 |
||
|
Profit
transferred to: |
|
|
|
||
|
Shikhar’s Capital A/c |
17,500 |
|
|
|
|
|
Rohit’s Capital A/c |
7,500 |
25,000 |
|
|
|
|
|
|
|
|
||
|
|
70,000 |
|
70,000 |
||
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|
|
|
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||
|
Partners’ Capital Accounts |
||||||||
|
Dr. |
|
Cr. |
||||||
|
Particulars |
Shikhar |
Rohit |
Kavi |
Particulars |
Shikhar |
Rohit |
Kavi |
|
|
|
|
|
|
Balance
b/d |
8,00,000 |
3,50,000 |
|
|
|
Balance
c/d |
9,40,000 |
4,10,000 |
4,30,000 |
General
Reserve |
70,000 |
30,000 |
|
|
|
|
|
|
|
Workmen’s
Compensation |
35,000 |
15,000 |
|
|
|
|
|
|
|
Cash
A/c |
|
|
4,30,000 |
|
|
|
|
|
|
Premium
for Goodwill |
17,500 |
7,500 |
|
|
|
|
|
|
|
Revaluation
A/c (Profit) |
17,500 |
7,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9,40,000 |
4,10,000 |
4,30,000 |
|
9,40,000 |
4,10,000 |
4,30,000 |
|
|
Cash
A/c |
37,000 |
23,000 |
|
Balance
b/d |
9,40,000 |
4,10,000 |
4,30,000 |
|
|
Balance
c/d |
9,03,000 |
3,87,000 |
4,30,000 |
|
|
|
|
|
|
|
9,40,000 |
4,10,000 |
4,30,000 |
|
9,40,000 |
4,10,000 |
4,30,000 |
|
|
|
|
|
|
|
|
|
|
|
|
Balance Sheet as on April 01, 2013 after Kavi’s admission |
|||||
|
Liabilities |
Amount ` |
Assets |
Amount ` |
||
|
Liability
for Workmen’s |
50,000 |
Land
and Building |
4,20,000 |
||
|
Creditors |
1,50,000 |
Machinery |
4,50,000 |
|
|
|
Capitals: |
|
Less:
Depreciation @10% |
45,000 |
4,05,000 |
|
|
Shikhar |
9,03,000 |
|
Debtors |
2,20,000 |
|
|
Rohit |
3,87,000 |
|
Less:
Provision |
20,000 |
2,00,000 |
|
Kavi |
4,30,000 |
17,20,000 |
Stock |
3,50,000 |
|
|
|
|
Cash |
5,45,000 |
||
|
|
19,20,000 |
|
19,20,000 |
||
|
|
|
|
|
||
Calculation
of Profit Sharing Ratio:
|
|
A |
B |
|
OLD RATION |
3 : |
1 |
|
|
|
|
|
Kavi’s share=1/4 |
|
|
Let total capital
=1
Remaining share of the firm=1-1/4=3/4
Shikhar’s new share= 7/10×3/4=21/40
Rohit’s new share=3/10× 3/4=9/40
|
New profit
sharing ratio |
=21/40:9/40:1/4 =21:9:10 |
Sacrificing Ratio =Old ratio- new ratio
Shikhar = 7/10-21/40=7/40
Rohit =3/10- 9/40=3/40
Sacrificing Ratio =7:3
WN1: Distribution of Goodwill
brought in by Kavi:
Shikhar will get =25,000×7/10=17,500
Rohit will get =25,000×3/10=7,500
WN2: Distribution of
Workmen’s Compensation Fund
Shikhar will get =50,000×7/10=35,000
Rohit will get =50,000×3/10=15,000
WN3: Distribution of General
Reserve:
Shikhar will get =1,00,000×7/10=70,000
Rohit will get =1,00,000×3/10=30,000
WN4: Adjustment of Capital:
Total capital of the firm= capital brough by new partner × reciprocal of share
capital brough by kavi =4,30,000
Total capital of the firm= 4,3000 × 4/1=17,40,000
Shikhar’s new of capital=17,40,000×21/40=9,03,000
Rohit’s new of capital =17,40,000×9/40=3,87,000
Page No 5.104:
Question 83:
The Balance Sheet of X, Y and Z who share profits and losses in the ratio of 3 : 2 : 1, as on 1st April, 2019 is as follows:
|
|
||||
|
Liabilities |
` |
Assets |
` |
|
|
Capital
A/cs: |
|
|
Y's Current Account |
7,000 |
|
X |
1,75,000 |
|
Land
and Building |
1,75,000 |
|
Y |
1,50,000 |
|
Plant and Machinery |
67,500 |
|
Z |
1,25,000 |
4,50,000 |
Furniture |
80,000 |
|
Current
A/cs: |
|
|
Investments |
36,500 |
|
X |
4,000 |
|
Bills Receivable |
17,000 |
|
Z |
6,000 |
10,000 |
Sundry Debtors |
43,500 |
|
|
|
|
|
|
|
General
Reserve |
15,000 |
Stock |
1,37,000 |
|
|
Profit
and Loss A/c |
7,000 |
Bank |
43,500 |
|
|
Creditors |
80,000 |
|
|
|
|
Bills
Payable |
45,000 |
|
|
|
|
|
|
|
|
|
|
|
6,07,000 |
|
6,07,000 |
|
|
|
|
|
|
|
On the above date, W is admitted as a partner on the following terms:
(a)
W will bring ` 50,000 as his capital and get 1/6th share in the profits.
(b) He will bring necessary amount for his share of goodwill premium. Goodwill
of the firm is valued at ` 90,000.
(c) New profit-sharing ratio will be 2 : 2 : 1 : 1.
(d) A liability of ` 7,004 will be created against bills receivable discounted
earlier but now dishonored.
(e) The value of stock, furniture and investments is reduced by 20%, whereas
the value of Land and Building and Plant and Machinery will be appreciated by
20% and 10% respectively.
(f) Capital Accounts of the partners will be adjusted on the basis of W's
Capital through their Current Accounts.
Prepare Revaluation Account, Partners' Current Accounts and Capital Accounts.
Answer:
|
Revaluation
Account |
||||||
|
Dr. |
|
Cr. |
||||
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|||
|
Stock |
27,400 |
Land and Building |
35,000 |
|||
|
Furniture |
16,000 |
Plant and Machinery |
6,750 |
|||
|
Investments |
7,300 |
Loss transferred to: |
|
|||
|
|
|
X |
4,475 |
|
||
|
|
|
Y |
2,983 |
|
||
|
|
|
Z |
1,492 |
8,950 |
||
|
|
50,700 |
|
50,700 |
|||
|
|
|
|
|
|||
|
Partners’
Current Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Particulars |
X |
Y |
Z |
Particulars |
X |
Y |
Z |
|
Balance b/d |
|
7,000 |
|
Balance b/d |
4,000 |
|
6,000 |
|
Revaluation (Loss) |
4,475 |
2,983 |
1,492 |
General Reserve |
7,500 |
5,000 |
2,500 |
|
|
|
|
|
Profit and Loss A/c |
3,500 |
2,333 |
1,167 |
|
Balance c/d |
100,525 |
47,350 |
83,175 |
Premium for Goodwill |
15,000 |
|
|
|
|
|
|
|
Capital A/c |
75,000 |
50,000 |
75,000 |
|
|
1,05,000 |
57,333 |
84,667 |
|
1,05,000 |
57,333 |
84,667 |
|
|
|
|
|
|
|
|
|
|
Partners’
Capital Account |
|||||||||
|
Dr. |
Cr. |
||||||||
|
Particulars |
X |
Y |
Z |
W |
Particulars |
X |
Y |
Z |
W |
|
Current A/c |
75,000 |
50,000 |
75,000 |
|
Balance b/d |
1,75,000 |
1,50,000 |
1,25,000 |
|
|
|
|
|
|
|
Cash A/c |
|
|
|
50,000 |
|
Balance c/d |
1,00,000 |
1,00,000 |
50,000 |
50,000 |
|
|
|
|
|
|
|
1,75,000 |
1,50,000 |
1,25,000 |
50,000 |
|
1,75,000 |
1,50,000 |
1,25,000 |
50,000 |
|
|
|
|
|
|
|
|
|
|
|
Working Notes:
WN1Calculation
of Sacrificing Ratio
Old Ratio=3 : 2 : 1
New Ratio=2 : 2 : 1 : 1
Sacrificing Ratio=Old Ratio-New Ratio
X=3/6-2/6=1/6
Y=2/6-2/6=Nil
Z=1/6-1/6=Nil
Here, only X has sacrificed.
WN2
Distribution of Goodwill
W's Share of Goodwill=90,000×16= ` 15,000
As only X has sacrificed his share, therefore, he will get ` 15,000
WN3
Adjustment of Capital
Total Capital of the firm=W's Capital×Reciprocal of his share
=50,000×6/1=
` 3,00,000
New Profit Sharing Ratio=2 : 2 : 1 : 1
X's New Capital=3,00,000×2/6= ` 1,00,000
Y's New Capital=3,00,000×2/6= ` 1,00,000
Z's New Capital=3,00,000×1/6= ` 50,000
W's New Capital=3,00,000×1/6= ` 50,000
Page No 5.104:
Question 84:
Raghu and Rishu are partners sharing profits in the ratio 3 : 2. Their Balance Sheet as at 31st March, 2009 was as follows:
|
BALANCE SHEET OF RAGHU AND
RISHU |
|||||
|
Liabilities |
` |
Assets |
` |
||
|
Creditors |
86,000 |
Cash
in Hand |
77,000 |
||
|
Employees'
Provident Fund |
10,000 |
Debtors |
42,000 |
|
|
|
Investments
Fluctuation Reserve |
4,000 |
Less: Provision for Doubtful
Debts |
7,000 |
35,000 |
|
|
Capital
A/cs: |
|
Investments |
|
21,000 |
|
|
Raghu |
1,19,000 |
|
Buildings |
98,000 |
|
|
Rishu |
1,12,000 |
2,31,000 |
Plant
and Machinery |
1,00,000 |
|
|
|
|
|
|
|
|
|
|
3,31,000 |
|
3,31,000 |
||
|
|
|
|
|
||
Rishabh was admitted on that date for 1/4th share of
profit on the following terms:
(a) Rishabh will bring ` 50,000 as his share of capital.
(b) Goodwill of the firm is valued at
` 42,000 and Rishabh will bring his share of goodwill in cash.
(c) Buildings were appreciated by 20%.
(d) All Debtors were good.
(e) There was a liability of ` 10,800 included in Creditors which was not likely to arise.
(f) New profit-sharing ratio will be 2 : 1 : 1.
(g) Capital of Raghu and Rishu
will be adjusted on the basis of Rishabh's share of
capital and any excess or deficiency will be made by withdrawing or bringing in
cash by the concerned partners as the case may be.
Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of
the new firm.
Answer:
|
Revaluation Account |
|
||||||||
|
Dr. |
|
|
Cr. |
|
|||||
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|
|||||
|
Profit on
Revaluation transferred to- |
|
Building |
19,600 |
|
|||||
|
Raghu’s Capital A/c |
22,440 |
|
Provision for
Doubtful Debts (Old) |
7,000 |
|
||||
|
Rishu’s Capital A/c |
14,960 |
37,400 |
Liability for
Creditors |
10,800 |
|
||||
|
|
37,400 |
|
37,400 |
|
|||||
|
|
|
|
|
|
|||||
|
|
|||||||||
|
Dr. |
|
|
|
|
|
|
Cr. |
||
|
Particulars |
Raghu |
Rishu |
Rishabh |
Particulars |
Raghu |
Rishu |
Rishabh |
||
|
|
|
|
|
Balance b/d |
1,19,000 |
1,12,000 |
|
||
|
Cash A/c (Bal.
Fig.) |
48,040 |
84,860 |
|
Cash A/c |
|
|
50,000 |
||
|
Balance c/d |
1,00,000 |
50,000 |
50,000 |
Investment
Fluctuation |
2,400 |
1,600 |
|
||
|
|
|
|
|
Premium for
Goodwill |
4,200 |
6,300 |
|
||
|
|
|
|
|
Revaluation A/c (Profit) |
22,440 |
14,960 |
|
||
|
|
|
|
|
|
|
|
|
||
|
|
1,48,040 |
1,34,860 |
50,000 |
|
1,48,040 |
1,34,860 |
50,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Balance Sheet as on March 31, 2009 |
||||
|
Liabilities |
Amount ` |
Assets |
Amount ` |
|
|
Creditors |
86,000 |
|
Cash (WN4) |
4,600 |
|
Less:
Liability |
(10,800) |
75,200 |
Debtors |
42,000 |
|
Employees
Provident Fund |
10,000 |
Investments |
21,000 |
|
|
Capital A/cs: |
|
Buildings (98,000
+ 19,600) |
1,17,600 |
|
|
Raghu |
1,00,000 |
|
Plant and
Machinery |
1,00,000 |
|
Rishu |
50,000 |
|
|
|
|
Rishabh |
50,000 |
2,00,000 |
|
|
|
|
|
|
|
|
|
|
2,85,200 |
|
2,85,200 |
|
|
|
|
|
|
|
Working Notes:
WN 1Calculation of Sacrificing
Ratio
Old Ratio = 3 : 2
New Ratio = 2 : 1 : 1
Sacrificing Ratio = Old ratio – New Ratio
Raghu = 3/5-2/4=10-12/20=2/20
Rishu =2/5-1/4=8-5/20=3/20
Sacrificing Ratio =2:3
WN 2Share of Rishabh’s Share of
Goodwill
Value of Firm’s Goodwill = 42,000
Rishabh‘s share of goodwill=42,000×1/4=10,500
WN 3Adjustment of Capital
Total Capital of New Firm = Rishabh’s Capital × Reciprocal of Rishabh’s Share
Capital of Rishabh = ` 50,000
Total capital of the firm= capital brough by new partner × reciprocal of share
Total capital of the firm= 50,000 × 4/1=2,00,000
Raghu‘s
new capital= 2,00,000× 2/4=1,00,000
Rishu‘s
new capital= 2,00,000× 1/4 =50,000
WN 4 Cash Account
|
Cash Account |
|||
|
Dr. |
|
|
Cr. |
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|
Balance b/d |
77,000 |
Raghu’s Capital |
48,040 |
|
Rishabh’s Capital |
50,000 |
Rishu’s Capital |
84,860 |
|
Premium for
Goodwill |
10,500 |
Balance c/d |
4,600 |
|
|
1,37,500 |
|
1,37,500 |
|
|
|
|
|
Page No 5.105:
Question 85:
Answer:
|
Revaluation Account |
|
||||||||||||||||
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Dr. |
|
|
Cr. |
|
|||||||||||||
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|
|||||||||||||
|
To Stock To Provision for D.D. To Furniture To Profit transferred to |
3,000 400 2,000 |
By Building |
20,000 |
|
|||||||||||||
|
A=14,600×3/5= |
8,760 |
|
|
||||||||||||||
|
B=14,600×2/5= |
5,840 |
14,600 |
|
||||||||||||||
|
|
20,000 |
|
20,000 |
|
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|
|
|
|
|
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|
||||||||||||||||
|
Dr. |
|
|
|
|
|
|
Cr. |
||||||||||
|
Particulars |
A |
B |
C |
Particulars |
A |
B |
C |
||||||||||
|
Balance c/d |
1,32,260 |
73,340 |
64,000 |
Balance b/d |
1,04,000 |
52,000 |
|||||||||||
|
Cash A/c |
64,000 |
||||||||||||||||
|
|
Premium for Goodwill |
7,500 |
7,500 |
||||||||||||||
|
|
Revaluation A/c (Profit) |
8,760 |
5,840 |
||||||||||||||
|
|
Workers’ compensation reserve Contingency reserve |
6000 6000 |
4000 4000 |
||||||||||||||
|
|
1,32,260 |
73,340 |
64,000 |
1,32,260 |
73,340 |
64,000 |
|||||||||||
|
Balance c/d |
1,60,000 |
96,000 |
64,000 |
Balance b/d Cash A/c |
1,32,260 27,740 |
73,340 22,660 |
64,000 |
||||||||||
|
1,60,000 |
96,000 |
64,000 |
1,60,000 |
96,000 |
64,000 |
||||||||||||
|
Balance Sheet as on March 31, 2009 |
|
||||||||||||||||
|
Liabilities |
Amount ` |
Assets |
Amount ` |
|
|||||||||||||
|
Creditors |
1,54,000 |
Cash (8,000+64,000+15,000+50,000) |
1,87,400 |
|
|||||||||||||
|
Debtors 37,600 Less; Prov. For D.D. 2,000 |
35,000 |
|
|||||||||||||||
|
Employees Provident Fund |
16,000 |
Stock Prepaid Insurance Plant and Machinery Building |
57,000 6,000 76,000 1,60,000 |
|
|||||||||||||
|
Capital A/cs: |
|
Furniture |
18,000 |
|
|||||||||||||
|
Raghu |
1,60,000 |
|
|
||||||||||||||
|
Rishu |
96,000 |
|
|
|
|
||||||||||||
|
Rishabh |
64,000 |
3,20,000 |
|
|
|
||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
4,90,000 |
|
4,90,000 |
|
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