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Question : There was an old computer which was written-off in the books of accounts in the pervious year. The same has been taken over by a partner Nitin for Rs.3,000 when the firm has been dissolved. Choose the Correct Journal entry :

Option 1: Nitin’s Capital A/c     Dr.   3,000

To Realisation A/c                        3,000

(Being unrecorded old computer taken over by the partner Nitin)

Option 2: Bank A/c     Dr.   3,000

To Realisation A/c         3,000

(Being unrecorded old computer taken over by the Partner)

Option 3:  Realisation A/c    Dr.  3,000

  To Nitin’s Capital A/c           3,000

(Being unrecorded old computer taken over by the partner Nitin)

Option 4: None of the Above


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

Correct Answer: Nitin’s Capital A/c     Dr.   3,000

To Realisation A/c                        3,000

(Being unrecorded old computer taken over by the partner Nitin)


Solution : Nitin’s Capital A/c     Dr.   3,000

To Realisation A/c                        3,000

(Being unrecorded old computer taken over by the partner Nitin)

The correct answer is option 1.

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