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Question : Adiraj and Karan were partners in a firm sharing profits and losses in the ratio 3: 2. On 31st March 2018 the firm was dissolved. After the transfer of assets (other than cash in hand and at the bank) and third-party liabilities to the Realization Account, the following information was provided:
Question:
Furniture of Rs. 70,000 was sold for Rs. 68,000 by auction and the auctioneer commission amounted to Rs. 2,000. The realisation account will be debited/credited by

Option 1: Debited by Rs 68,000

Option 2: Debited by Rs 2,000 and credited by Rs 68,000

Option 3: Credited by Rs 6,6000

Option 4: Both 2 and 3


Team Careers360 10th Jan, 2024
Answer (1)
Team Careers360 14th Jan, 2024

Correct Answer: Both 2 and 3


Solution : Answer = Both 2 and 3
When assets realised

Bank a/c Dr 68,000
To realisation a/c 68,000
(for assets realised)

Realisation a/c Dr 2,000
To Bank a/c 2,000
(for commission paid)
Hence, the correct option is 4.

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