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Question : Raman, Daman and Karan were partners sharing profits in the ratio of 3: 2: 1. Daman died on 30th June 2020. Raman and Karan decided to continue the business. Share of profit o loss of the deceased partner from the beginning of the year up to the date of death was to be determined on the basis of last year’s profit, which was Rs. 3,60,000. Choose the correct option 

 

Option 1: Profit and loss account debited by Rs 30,000.

Option 2: Profit and loss account credited by Rs 30,000

Option 3: Profit and loss suspense account will be debited by Rs 30,000

Option 4: Profit and loss suspense account will be credited By Rs 30,000


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

Correct Answer: Profit and loss suspense account will be debited by Rs 30,000


Solution : Answer = Profit and loss suspense account will be debited by Rs 30,000

In the case of the death of a partner, the share of profit or loss of the deceased partner until the date of death is determined based on the last year's profit. To adjust this amount in the books, the Profit and Loss Suspense Account is debited by the amount representing the share of the deceased partner's profit or loss.
Hence, the correct option is 3.

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