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Question : X, Y and Z are partners in a firm in the ratio of 4: 3: 2. On the firm's dissolution, the firm's total assets are Rs.4,00,000, and creditors are Rs.20,000. Realisation expenses are Rs.2,000. Assets realised 15% more than the book value. Creditors were paid 2% more. For-profit/loss on realisation, Y's capital account will be debited/credited with

Option 1: Credited Rs 8,100

Option 2: Debited Rs 19,200

Option 3: Credited Rs 19,200

Option 4: None of the above


Team Careers360 19th Jan, 2024
Answer (1)
Team Careers360 22nd Jan, 2024

Correct Answer: Credited Rs 19,200


Solution :

Realisation a/c
To Sundry assets 4,00,000 S.Liabilities 20,000
To Bank 22,400 Creditor
Exp=2000 Bank(assets realised) 4,60,000
Creditor=20400
Profit 57,600
4,80,000 4,80,000

Y's share of profit=$57600 \times \frac{3}{9}$=19,200.
Hence, the correct option is 3.

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