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Question : A, B and C are partners in a firm. B retires and his claim including his capital and his share of goodwill is Rs. 6,00,000. There was unrecorded furniture valued at Rs. 30,000, half of which was given to an unrecorded creditor of Rs. 60,000 in settlement of his claim of Rs. 30,000 and the remaining half was given to B at a discount of 10% in part satisfaction of his claim. The balance of B's claim was discharged by the current date cheque. Bank account will be

Option 1: Debited by Rs 5,81,000

Option 2: Credited by Rs 5,81,000

Option 3: Credited by Rs5,73,250

Option 4: None of the above


Team Careers360 22nd Jan, 2024
Answer (1)
Team Careers360 24th Jan, 2024

Correct Answer: Credited by Rs 5,81,000


Solution : Answer = Credited by Rs 5,81,000

B's share including capital and goodwill 6,00,000
(-) Revaluation(loss) (5,500)
5,94,500

Revaluation A/c
To Unrecorded creditor 30,000 By Unrecorded furniture 13,500
By Loss 16,500
A= 5,500
B= 5,500
C= 5,500
30,000 30,000


B's Capital A/c..........Dr 5,94,500
To Furniture 13,500
To Bank 5,81,000
Hence, the correct option is 2.

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