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Write short note on : Realisation account.

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On $1-7-2017$ Natasha Cosmetics Limited issued $50,000\ 8 \%$ debentures of $₹ 1000$ each, are to be redeemed after $8$ years at a premium of $10 \%.$ As per conditions in prospectus the amount is payable on application $₹ 400$ per debenture and balance amount at the time of allotment. Write the necessary journal entries for the issue of debentures in the books of the company.
Explain comparative statements.
From the following information calculate cash flow from operating activities:
Particulars $31-3-2017 (Rs.)$ $31-3-2016 (Rs.)$
Profit and Loss A/c $60,000$ $25,000$
General reserve $45,000$ $35,000$
Taxation provision $38,000$ $48,000$
Depreciation fund $42,000$ $32,000$
Goodwill $27,000$ $38,000$
Debtors $49,000$ $39,000$
Creditors $39,000$ $29,000$
Outstanding expenses $12,000$ $17,000$
Prepaid expenses $14,000$ $10,000$
$(i)$ Profit on sale of assets $Rs. 15,000$
$(ii)$ Loss on sale of furniture $Rs. 8,000$
$(iii)$ Income of rent $Rs. 48,000$
$(iv)$ Interest paid on debenture $Rs. 32,000$
$(v)$ Dividend payment $Rs. 10,000$
Charmi Limited purchased machinery worth $₹ 6,00,000$ from Prem Manufacturing Ltd.
$1-12-2017.$ Paid $₹ 2,00,000$ by cheque on $1-1-2018$ and for balance amount issued $11 \%$ debentures of $₹ 4,20,000$. Write necessary journal entries in the books of Charmi Ltd. $[$Without narration$].$
Write the journal entries only for the issue of debentures from the following transaction $($without narration$).$
$(1)$ Issued $5000,10 \%$ debentures of $₹ 100$ each at par, redeemable also at par.
$(2)$ Issued $5000,10 \%$ debentures of $₹ 100$ each at a discount of $5 \%,$ redeemable at par.
$(3)$ Issued $5000,10 \%$ debentures of $₹ 100$ each at a premium of $8 \%,$ redeemable at par.
Prerna, Zerna and Sanjana are the partners of a partnership firm. Their profit-loss. sharing ratio is $5:4:3.$ All the partners have decided to change their profit-loss sharing ratio to $2:2:1.$ From this information, find out gain ratio.
Profit of the partnership firm of Sheela, Surbhi and Sanket is $₹ 1,35,000.$ They have shared profit in the ratio $2: 1: 3$ instead of $3: 2: 3 .$ What accounting treatment is to be given to the capital account to rectify this error $?$
Vandana, Rudra and Arvind are partners of a firm. Their capital ratio is $2: 1: 3.\ 6 \%$ commission is payable to Rudra from profit after deduction of his such commission. If total profit for the year ending on $31-3-2020$ is $₹ 62,964 ,$ determine the total amount payable to Mr. Rudra.
Write specimen journal entries for revaluation in following circumstances:
$(A)$ When assets' value are increased and decreased.
$(B)$ When liabilities' value are increased and decreased.
$A, B$ and $C$ are the partners sharing profit and loss in the ratio, $\frac{1}{3}$ and $\frac{1}{6}$ respectively.
$(A)$ If $A$ retires $(B)$ If $B$ retires $(C)$ If $C$ retires.