16.
Dr Cash Account Cr
Dr Realisation Account Cr
Dr Partner's Capital Account Cr
Particulars | Amt | Particulars | Amt |
| To Building To Machinery To Furniture To Stock To Investments To Debtors To Ashu's Capital A/c (Creditors) To Harish's Capital A/c (Bank Overdraft To Cash (Expenses) To Profit Transferred to Ashu's Capital A/c 36,00 Harish's Capital A/c 2,400 | 80,000 70,000 14,000 20,000 60,000 48,000 88,000 50,000 3,000 6,000 4,39,000 | By Creditors By Bank Overdraft By Ashu's Capital A/c (Assets Taken) By Harish's Capital A/c (Assets Taken) By Cash (Debtors) | 88,000 50,000 1,43,000 1,12,000 46,000 4,39,000 |
Dr Partner's Capital Account Cr
| Particulars | Ashu |
Harish |
Particulars | Ashu | Harish |
To Realistion (Assets taken) To Cash (Balancing Figure) | 1,43,000 56,600 1,99,600 | 1,12,000 1,12,000 | By Balance b/d By Realisation (Liabilities) By Realisation (Profit) By Cash (Balancing Figure) | 1,08,000 88,000 3,600 1,99,600 | 54,000 50,000 2,400 5,600 1,12,000 |
Dr Cash Account Cr
Particulars | Amt | Particulars | Amt |
| To Balance b/d To Realisation (Debtors) To Harish's Capitral A/c | 8,000 46,000 5,600 59,600 | By Realisation (Expenses) By Ashu's Capital A/c | 3,000 56,600 59,600 |