The Total solution for NCERT class 6-12
┬аBooks of┬аNaresh┬аand┬аBishwajeet
Journal
Date
Particulars
L.F.
Amount
Rs
┬а
General Reserve A/c
Dr.
36,000
To┬аNareshтАЩs┬аCapital A/c
12,000
To Raj KumarтАЩs Capital A/c
To┬аBishwajeetтАЩs┬аCapital A/c
(General Reserve distributed among old partner in old ratio)
NareshтАЩs┬аCapital A/c
5,000
Raj KumarтАЩs Capital A/c
BishwajeetтАЩs┬аCapital A/c
To Profit and Loss A/c
15,000
(Debit balance of Profit and Loss Account written off)