회계: 퇴직 및 조정 요약

### 회계에서의 퇴직 및 파트너십 조정
* 💼 이 동영상에서는 **40번, 41번, 42번, 43번 질문**을 중심으로 회사에서 파트너의 은퇴와 사망에 대해 다룹니다.
* 📊 문제 40은 **파트너의 은퇴 후 자산 재평가, 영업권 처리, 파트너의 자본 계정 생성**과 관련된 내용입니다.
* 🔢 문제 41에서는 **자산 재평가, 파트너의 경상 계정 생성, 파트너의 퇴직 후 최종 대차 대조표 작성에 대한 조정**이 이루어집니다.
* 💰 문제 42는 **미등기 사무기기를 기록하고 현금과 약속어음을 조합**하여 은퇴하는 파트너의 클레임을 해결하는 문제를 다룹니다.
* 👥 문제 43은 파트너의 퇴직 정산 중에 기록되지 않은 자산과 부채가 발견되어 **최종 지급액이 조정되는 보다 복잡한 시나리오**를 다루고 있습니다.

주요 주제는 파트너의 퇴직과 사망을 다루는 회계 튜토리얼로 40, 41, 42, 43번 문제가 출제됩니다.

Hello guys, how are you doing? Welcome to our channel Pacific Accounts. Today, we are covering Chapter number four - Retirement and Death of a Partner, with questions number 40, 41, 42, and 43. We have already covered up to question number 39. If you want to see any question, you can go and watch it in the playlist of this chapter. The link to the playlist is available in the video's description. If you have any queries, you can send them to our Telegram group Pacific Accounts.

The link to the video is available in the video description. Like the video, share it with your friends, subscribe to the channel, and comment. So, watch today's first question, question number 40. See what is given. ABC R partners, how many partners do you have? You have question number Y and 40 ABC R partner sharing profit and loss in the ratio is correct. There are three partners, profit sharing ratio is not 28, 20, 23. One retired from the firm in 2023.

He has retired from here, C has retired, that's fine, his balance sheet is given, creditor outstanding expenses, P&L old items, will mark Star mark, capitals balance, bank data, stock investment, fixed assets, following items R agreed upon, their first Goodwill of the firm is valued at 150,000, C sells share of Goodwill to A and B in the ratio 4:1, C has sold his share, to whom A and B in what proportion.

At 41, what will happen to this 41? It will become a gaming ratio, right? We need to revalue the stock at 3 lakhs and revalue the T at 150 outstanding expenses. We need to value the investment to be sold at 3000. Pay the C on top of the loss at 10, the full amount we need to prepare. Revaluation, capital, and the balance sheet do the question, right? What will we create first? Revaluation account, right? A minus L P L minus, what will come first, stock in hand?

We have valued the stock at 3 lakhs, how much is the stock worth if we have 3 lakh stocks? If it is 0000, then how much has the stock increased by? We have 50,000 in hand, so what will we write? By stock 50,000, then next will come. We need to revalue the 150 daters we have, how much is the value of 150 daters we have? If it becomes 165, then how much will one dater cost? If it is 150, what will we do? We will create a provision or create a provision for how much. Two provisions for doubtful debt, how much has it become from 15,000 to 165? This is correct for 150, then next we have.

The value of outstanding expenses needs to be assessed. If outstanding expenses were 3000, and they were supposed to be 10000, then how much did the value of outstanding expenses decrease by? We have to reduce it by 7000. If the value decreases, the liability will decrease. If the liability decreases, the P will decrease. By outstanding expenses, how much did we reduce from 10000 to? We reduced it by 3000, so how much did the value decrease by? 7000. The liability decreased, which side will it come in, debit or credit side?

Okay, after that, the next thing we have is to sell the investment at a loss of 10%. What is the value of the investment? It's 300,000. Once we sell it, we will start the treatment here. When we reconcile the bank account and prepare the final balance sheet, we will treat it there. If that's okay, how much loss have we incurred now? We have an IFAR of 0000 on this. If not, where will we show the complete loss? We will show it in the revaluation. What should we write? Investment Account: 300,000.

What percentage is okay for 10? This rival has completed now. Check if profit is coming or loss is coming. If you have 57000, then it will come here. Subtract 57000 from 57000, how much balance will be left with you? This balance will be left 12000. So, the gain of 12000 that has come will be transferred. It will be transferred to the capital account of partners A, B, and C. How much will they receive? Distributors will take this in 3, 2, 1. So, 3 divided by 2 plus 6 is 12000. Divide it by 6, how much will come? 2000 will come.

After completing 4000-6, now we need to create a capital account. It's simple, there are no working notes or other requirements. If you want to demonstrate the working of Goodwill, show it, there are no requirements. Okay, so the names of the partners are A, B, C, D, E, and F. What will be their balance? 5 lakhs, 3 lakhs, 2 lakhs, 5 lakhs, 3 lakhs, and 2 lakhs. Okay, their balance has been sorted out. The balance of B and D has come down to 5 lakhs, 2 lakhs.

After that, what does an old item have in terms of profit and loss account balance, and how much balance does it have? If you have a balance of 1500, okay, then we will take it from the distributor. We will take this 150000 from the buy P and L account, buy profit and loss account, and distribute 15000 to the distributor. In which ratio will we do profit sharing? If we divide 150000 by 6, how much amount will come? You have a share of 25000. Multiply by 2, it will be 50000. Whose share will be 25000? It will be B's. Multiply by 3, it will be 75000. Whose share will come? This is A's.

After that, the venue became a capital, and there is no old item. Now let's do the treatment of Goodwill or else let's do the valuation of the lease. Write down the profit of the revaluation, write down 6000, 4000, and 2000 by revaluation account 6000, 4000, and 2000. After that, the next will come. With the treatment of Goodwill, now let's see how much is the total Goodwill of the firm. 150,000. How much will be the share of partner C inside it? Here, 1/6, so how much value will come? 1/6 of 150 is 25,000. This 25,000 will be the share of the partners.

In the gaming ratio, how much amount will be received in 41 in the gaming ratio? Then how much amount will be received from C to A, and by age capital account and by B capital account, will they do a general entry, right? So how much amount will be received? If 25,000 is distributed in 4, how much will be received? 20,000 and 5,000, okay. What will be received after that, they have 20,000 and 5,000 on Y, whom did they pay to? Paid to C, right. C capital account is okay. Are there any other items besides this?

If not, then total it so that the total of A comes to you. 581 minus 58100, how much will it be? If 561 balance of A comes, then how will we do the balance of A and C? Subtracting 30, 350, 354 from 354, how much balance will be left? How much will be saved with you? 39000 balance will be left with you. After that, we will total C and what balance will come? What did the question say? To pay C, not to keep it. If we have to pay its balance, what will we write to the bank account? Let's see how much payment will come now.

What will be the balance of C? 2 lakh plus 25,000, 2000, 20,000, and 5000 will total up to 252,000. If the balance is coming to 252,000, then how much payment does C need to make? Paying 252,000 is fine. Now, the only task left is to create a balance sheet. It means there won't be any general entry. The question is very easy to do without a general entry. When questions are asked with a general entry, it becomes a bit difficult. So, first, the value of creditors has changed in your possession.

In the question, if the same is not written, creditors' value how much creditors' 1200 will come next, after having outstanding expenses of 10000, but how much value has been given to it, we have 3000 outstanding expenses, which is correct. After that, next will come the treatment of outstanding expenses in your possession. Creditors' outstanding expenses P and L will not come, it will be the balance of capitals, how much balance of capital is with partner A and B.

561 and 349 9100 is fine. This has come, 9100. After this, now come to the bank. Hold the bank for a minute. We will write the bank's amount later. First, write the data. So, what is the value of the data? You have 165, but we created a provision on top of it. How much provision did we create? 15000. So, what will be the value of the data after the provision? You have 150000. Next is the stock. There is an adjustment on the stock as well. How much was the value of the stock? We adjusted it to 3 lakhs.

What was the value of the stock after investing in lakhs of stock? We have sold our investment investment. What is the value of the fixed asset? There is no adjustment on the 540 fixed assets, write the same. We will total 540 and the balance will come. Total the liability side. The bank balance is currently 10,33000, and whose balance will come? Assets will come to us. Now only one item is left to write the value of the bank here.

The bank takes note of the working note separately. We will show the bank's amount by preparing a working note separately. If you are not preparing a working note, there is no problem. You can write the direct amount. Okay, so how much will your balance B.D. be? What is the bank's balance? How much is the bank's balance? The balance of the bank and how much is 25,000? The bank's balance is 25,000. Within this 25,000, we had sold an investment. At what price did we sell the investment? The investment was worth 3 lakh at a 10% loss.

How much did we sell it for? It's fine at 270,000, so we sold it for 270,000. But what happened along with that was that the partner, the retiring partner, we made the payment to him. By the capital account, how much payment was made? We made a payment of 252,000. So, how much balance do we have now? We need to write that down. By the balance CD, it's fine. If you want, you can direct it. 25 out of 270, 252, show it here, and then write 'direct'. If you want to work and show it, show it by working. Both are fine.

So, the balance that is left is 43,000 with us, and we will check the total of the asset side once. Ideally, it should be the same. It should be coming to 103,000. So, the answer is ready. We have the question number 40 with us. Now let's look at the next question, question number 41. It's a bit of a small question, not too big. What to do in the question? First, let's see what to do in the question. We need to create a rival account, create partners' current accounts, create a capital account, and prepare the balance sheet. So, a new.

The concept is clear. If it's about the current account, then mark it as a star mark. Alright, a different question came up. For the first time in chapters three and four, the current account was asked along with a revelation, which is fine. Let's see now. Question number 41 on 31st March 2022, the balance sheet of ABC Sharing, profits and losses in the proportion of their fixed capital is a good question. If fixed capital was mentioned here as well, then it had to be a current account, so it's fine, no problem, good.

The question will remain, and students will follow what is given. They will mark their General Reserve, old item star mark, how will they set the balance of capitals, bank data provision, stock, machinery, loan, building, whatever it is. What happened on April 1, 2022, B retired from the firm. Is their profit sharing ratio? What was the ratio of the resh of the resh of the capital to the capital? How much is the resh of 360, 240, 120 meaning 321? So what will be the profit sharing ratio of the partners? 321 is correct. Look ahead. B retired from here.

He retired from the firm and the remaining partner decided to carry on the following adjustment of assets and liabilities have been agreed upon before the assessment of the amount payable. What do you have in your possession to the fire insurance premium paid during the year 20212 10000 be carried forward as an expired means? What is prepaid or class 11 that you have studied well and have asked quite a few questions.

What does it mean that on the expiry, it has become prepaid? Appreciation is to be done from 10 onwards, create a provision above the doubtful date of 5, machinery has come over the daters at 5, create appreciation at 15000, outstanding repair bill date the goodwill of the entity at 180 and be a share of the same, be adjusted in the capital account of A and C who will share future profits in the ratio of 3/4 and 1/4, respectively. What does this line say?

Let's read it again. B shares of the same adjusted in the accounts of A and C. Who will share in the proportion of 3/4 and 1/4? Meaning, the share of B, which is the partner distributor, in the ratio of 3/4 and 1/4, then what will be the gaining ratio? You have a gaining ratio of 31 because B's share is with the distributor in the same ratio. Okay, pay B Rs. 50,000 in cash and transfer the balance. We will do it in his loan account. There won't be any problem. It will be done. If.

You are having difficulty understanding the question because the words look a bit small. If you are okay, then look it up in your book. Let's first review the account. This is a good question, keep it starred. Before going to the exam, make sure to read it because it contains current accounts. So far, all the questions we have done, in chapter number three and chapter number two, none of them have a current account. It's fine with the resolution.

First, we need to appreciate the value of the Lennon Building. If the value of the Lennon Building increases from 10 to 10, how much will it increase by? 500,000. How much will 500,000 increase by 10? 50,000. After that, what is the value of the provision for doubtful debt maintenance at 5? 100,000. How much will 100,000 be at 5? 5,000. But how much provision was there before? 2,000. So, how much will we increase the provision by? 3,000 for the provision for doubtful debt is fine. Next, we will move on to the next one.

Reduce the value of machine to be depreciated from 5 to 240, how much will it be? If the machinery account is 240,000, what percentage will it be at 5,000? Next, provision for 15,000 to be made in respect of outstanding repair bill. Is the outstanding repair bill on the liability side or not? If not, mark it as an unrecorded item. We need to record it in the balance sheet, okay? Has 15,000 come to your outstanding repair bill?

Apart from this, if you have Goodwill and a bus, just add them up and we will write down the balance. How much is coming in, so how much will be the total. Subtracting 50,000 from 50,000, we will receive 20,000. How much is coming in for a good item, and the remaining First item is still there, and an expired fire insurance premium was worth 10,000. We did not record this, we will do it later. How much is this? It is 00. By prepaid insurance.

How much was the prepaid insurance? If you have prepaid insurance of 100, this will come to 10,000. If we subtract 60,000 from 60,000, the balance coming is 30,000. Now, correct is coming. To generate transfer to where will we transfer to the current account because the capital is fixed on this. Pay attention, the current account is fine. The names of the partners are A, B, C. Profit sharing ratio 3:1 to 3. How much will be divided? 5,000 mall divided by 10,000 is 5,000 mall divided by 15,000. It has become 15. Okay, now what should we do in the queen?

Create a capital account and we will prepare along with the capital account because both accounts running together is fine. Both partners will run together then it will be understood what is being done, okay. First, the capital will be made clear to you all. ABC partners will write ABC first, by balance PD partners, how much is the balance of the capital, 360 240 120 360 240 120, this is done. After that, which balance is coming to you, general reserve, now where is this.

The current account will go to General Reserve. Here, only capital comes. If any additional capital comes or if any capital withdrawal occurs, then it is not a drawing. If a capital withdrawal occurs, then it is not there at all. In case of any questions, where should we send Direct General Reserve? How much balance do we have in the current account? General Reserve's 180,000, 800 divided by 6, how much amount will come? 30,000, 60,000, and 90,000 have been done. After that, there will be General Reserve.

Next, if you don't have any other old items, write down the profit-loss of the revaluation. So, how much is the profit of the rival if it's 15, 10, and 5 by gain on the rival or not? What will you write? How much was the rival's account? You have gains of 15, 10, and 5 - 15000, 10000, and 5000. What does it mean? Whatever adjustment needs to be made, it should be done from the current account. If it's correct, then the treatment of the rival is done, meaning everything is completed. After that, the goodwill of the firm is 180. Within this 180, B's.

How much share will be received, how much will come in B, keep one with you, do a multiple of 1800 once, how much will be 6, then how much amount will be received, 600 and 600 distributors' gaining ratio 3 ba fa ba f mees 3 rev in buy capital c in capital and what will be written here, to 60000 distributors take 31 how much amount will be received, keep 45000 and 15000 45 and 15 this will come 45 and 15000, alright, we have entered in Goodwill, if you want to show working separately.

Show that you are the best, okay? And if you want to say that we will direct it, then direct it, no problem because four things have been asked in the question and you should work accordingly. Goodwill is fine with you, right? Okay, after that, pay 50,000 in cash to B. Let's pay B. What will you pay B? We will pay B in cash, but we will not pay here. We will pay here in B's cash account because his capital is decreasing, right?

Here, 50000 cash was paid to B and balance needs to be transferred to his loan account. So, the balance will move from here to his loan account, not from the current account, alright? And we will write the final to balance CD, whatever comes, will complete its account. Now, calculate the total here as well and withdraw the balance. Let's see what to do, how to do it. Now, we will subtract 90 from 15, how much will be left? 105000, subtracting from 105000, we will deduct 45.

Will the balance come? How much balance will come? You will have a balance of 60,000. Here the balance will be 40,000. Subtract 40,000 from 40,000, it will be 15, so how much will you have? Not 140, not 35, right? Yes, 35 will come, right? This will come, 35,000. How much will we subtract from 35,000? 35, 35, 35 - 15, how much will you have? 20,000. Alright, now whose balance is left? It's B's. So, how much balance does B have? 60,000 plus 10,000 plus 45,000 plus 15,000 is coming to you, 130,000. What will we do with this 130,000? Now, we don't have any items to subtract, right?

Where will the transfer take place? Pay attention to the capital account. Total of these two will be transferred where. The balance will go to the capital and the balance of the capital will then go to its loan. Whatever net amount is formed is correct, so how much amount should be written here. Now, we will write 0000. Is the current account correct? How much amount will come? Now, we write it down. The total of A and E is coming.

The fixed capital change will not be 360,000, it will remain the same as before. How much will be the balance of C if 120,000 is added to it? Also, if 120,000 is the net amount of C, then adjustments will be made for B because it is leaving. The net amount will be calculated by adding the current and capital amounts, and that will be paid off. Alright, how much will it be? 240,000 plus 0000 is totaling 370,000. Subtracting 370,000, the balance will be 50,000, and 32,000 will be transferred. This will be in its loan account, where 320,000 has been credited. The loan amount and 50,000 we paid in cash.

Given a good question is, can we get a star in this exam or can we get something related to it like an entry? Ask for one number, anything is possible. Now what we need to do is prepare a balance sheet, so let's prepare the balance sheet. First of all, how much is the value of our creditors? 108,000. So, there are no adjustments above the creditors, no adjustments on the creditors. Write down the same, the value of the creditors.

8000 creditors have become general reserve we have settled the capital of partners. What was the balance of partner A and C in their capital? They had 360 and 120. 360,000 and 120,000, how much will be received? 480,000. Now, also write down the loan of B together because we might forget later. So, how much value is there for B's loan, 320,000? What is the value of B's loan, 320,000? We have also written this. Along with this, what will be the balance of the current account? What was the balance of partner A and C in their current account?

How much will be 60000 and 20000 80000 and in the question, you had made a star, here, for whom was the outstanding repair bill recorded for? How much was the outstanding repair bill for 15000? 15000 is correct. Besides this, if there is any other item, let's see. Nothing is showing right now because we have listed all the items in the balance sheet and the one we starred here is also completed. Alright, now let's move on to the cassette bank.

Cash at Bank: How much amount do you have with you or this amount is 80,000, but how much did we pay? We made a payment of 50,000, right? So, how much balance will be left for the retiring partner? The bank has 30 with them. After that, the next will come, the value of debtors. What is the value of debtors? It is in lakhs, but we made a provision at 5, which means how much provision did we make? We made a provision of 000 on it, so what value will come? 95,000. After that, stock, stock keeper adjustment.

We should also record the fire insurance premium of 10,000, or else we might forget. Then write it as prepaid insurance. How much was the prepaid insurance? Like we forgot to record it in the lotion, we might forget now. Okay, we need to appreciate the land building by 10%. Look at the adjustment above the stock. The adjustment above the stock will be the same amount. It will come to 90,000 of the stock. Okay. Adjustment on machinery.

There is an adjustment on machinery at 5, we had reduced the value of machinery, how much was reduced, it was 12,000, so how much will be the value of machinery, it will be 240, how much amount will be received in 12 minutes, 28000 we will have next, how much is the value of the building, 5 lakhs, and this was appraised at 10, so how much will be the building, 5 PS 50000, how much value will be 50000, 50000 is correct, this is done, there are no other items, total it and this question ends, the total is coming to us.

If we deduct the liability side from the asset side, this will also be 103. So, what is the answer you have for your question number? It was question number 41 that got completed. Now, let's see the next question, question number 42. Let's see what is different in this question. Alright, but is it a good question? You may find it in one or two numbers. The question will not come in number two, right? It can come up to number two. It could also be attached to MCQ somewhere. So, what is given in the question? Look into the question.

Nina and partners in a firm sharing profits and losses in the ratio of 31 are doing well. Nina will retire, and her claim, including her capital and share of Goodwill, is worth 60,000. Her share and Goodwill combined amount to 60,000. After this amount is determined, when we have determined this amount of 60,000, we found out that some unrecorded office equipment worth 18,000 needs to be recorded, leading to...

It was already known that the office equipment of 8000 has not been recorded yet. We will record it first. Let's do the recording first, we will do the rest of the questions later. So, we will have to make an entry, brother. Will you record the office equipment anyway? What question have you asked? You are required to give the necessary general entry to record the transaction on the date of Nina's retirement. Assets are increasing. Under what name is the office equipment increasing?

Where does the office equipment account debit amount go? How much is increasing in the rival account from the rival account? What will be the second entry from 000? Now, we will transfer this profit from revaluation to the partners' capital account. Debit the rival account to Pih Anina for 18,000, which the partners will distribute. How will they do it? Divide 18,000 by 3, so 18,000 divided by 4, how much will you get? This amount will come to you, 4,500.

And 13500 is fine, so how much amount will come from the distributor? Multiply 4500 by three, it will be 13500. Now, what was his share? 60000, but how much did he get now? 4500. So, how much was Nina's share initially? It was 60000. Let's add to this. How much will it be after adding? How much will be the amount of the total? The total amount has become 64500. We have to make a total payment of 64500, right? We have to make the total payment now. How to make the payment? Upon recording, this office.

The revised amount due to non-determined, we have done it even if the question does not ask, it has to be done, so settle it by giving Nina's office equipment, meaning the office equipment that came for 18,000, we gave it to him. We will pay the remaining amount through a promissory note, meaning bills payable. So what entry will come to us now? Nina Capital Account.

What is Nina's debit balance? Nina has a balance of 64500. How to pay it? First, stick an office equipment chip on it. How much will you give for the office equipment? We will give 000 for the office equipment. What came, we gave it, that's fine. Then, the remaining balance and how she is doing it, by promissory note. Promissory note means bills payable. How much will we receive if this amount is received? If we receive the amount, it means the firm would become a debtor, but the firm is paying.

So, will this bill be paid, how much balance will be left after 64500 - 18000, what will be the result of 46500, will the bill be paid? Write down the narration, the amount paid to Neena, or to the office equipment, and the bill will be paid. Write down your narration according to your records. Just write four or five words related to this. Is this question number 42? Okay, if you want to show it in the working note, show it. There is no special requirement for this, right?

We have solved this through all three general entries, okay, let's see the next question. Question number 43, PQR Partners, mark this one with a star as well. This is a good question, PQR Partners have also retired. From here, and his claim including his capital and his share of Goodwill is 8 lakhs, so what is his total share becoming? It is becoming 8 lakhs. Capital and Goodwill received an unrecorded furniture worth 60,000, 34% of this furniture was given to...

An unrecorded creditor of lakh in the settlement of 70,000 and the remaining the wage given to K at 12,000 in part settlement of his claim. Question has a line understand this line, the question will be clear to you, alright? See how we have an unrecorded furniture coming in, the unrecorded furniture has come, how much is the value of 00, its 600 or less. We understood the line of the question. Unrecorded furniture T 60,000 said something about 34 and said something about its O, so two of its.

Create different parts. How much will be left of 34 and 600? 15,000 and this will be 45,000. This has come, meaning 34 we understood, this 14 we understood. What is question 34 asking? Out of the given to the unrecorded creditor. Now, what is coming with this? Unrecorded creditor is also coming or write on the side. How much is the unrecorded creditor holding? He has an unrecorded creditor of one lakh. The 34 that had furniture, we gave it to an unrecorded creditor.

What does it mean to say a settlement of 70,000 for an amount of 70,000? We settled the creditor of 70,000 from the 45,000 furniture that was unrecorded. We don't need to treat this. Both items were unrecorded, the asset was unrecorded, and the creditor was unrecorded. Their settlement is done, so what does it mean? There is no significance. They were unrecorded before, but we settled them now. That's it.

So, remove it from both sides, now how many creditors have been settled for 70,000, so how many creditors are left with 30,000 now. The furniture that we had, we gave it to K for 12,000, how much did we give it for 12,000, who took it, what did they take for 12,000, it's coming okay, understanding is good. The balance of the queue claim and discharge by check, and the balance that was with K, we have to discharge it, by check. Now, if I create a small rival account for you here, what is happening?

He will understand you. We have an unrecorded creditor coming in for 30,000. And we have an unrecorded one coming in here, furniture came in. How much amount, at what value did we value it? We valued it at 12,000. Okay, its value is actually 15,000, but when we are recording it, we are recording it at 12,000. For the unrecorded one, that will be the same value, right? On which we are valuing it.

Are we good? How much did we value this at? We valued it at 12,000. We valued the furniture at 15,000. What was the unrecorded value? So, how much value should we show here? We showed a value of 12,000. If we show a value of 12,000, what is happening here? We are incurring a loss of 18,000. How much loss is being incurred? A loss of 18,000. Now, in the question of profit sharing, if the question of profit sharing is not given, then what will be the share of K inside it? Or how much will be the share of all three partners? 6,000 will be.

The share of all three partners will come to 30,000. If the share of all three partners does not come, then in this 18,000, there was a creditor of 300 and we recorded 12,000. Furniture arrived, which was unrecorded, and the furniture that was worth 12,000 came in. Just like in the last question, what was unrecorded that came to you? Equipment came, at what cost did it come? It was recorded at 18,000. How much will we record it for here? We will record it for 12,000, alright? After that, what will happen?

Check how much balance you have in Q now. How much will it be? How much was the balance of Q first? The balance of Q was one lakh. The balance of R was eight lakhs, correct. After that, it received a share in a loss. How much did it receive in the loss of six thousand? It received a revaluation loss of six thousand. What will be the value? 794 is correct. Now, how did we make the payment? If we show it here by making a general entry, how will we do it? Capital account.

What is the closing balance of the debit? 7942. What did we give it? One unrecorded. What did we give it? Furniture too unrecorded furniture or write furniture, how much furniture did we give? We gave it 12000 of furniture. What should we do with the remaining balance? What did they say? Discharge the balance via check by bank account, how much will we pay? Now, if we minus 794, how much will we pay? Now, if we pay 12000, how much will we pay? So, how much will we pay? We will pay it 782. We will pay it.

If you give, alright, then this entry has come to you. Good. Now, if you want to show the treatment of unrecorded assets and liabilities, then show it. Otherwise, the wise question didn't say anything. The question ended here. It hasn't mentioned anything about general entries, etc. If we do general entries here, we will record one unrecorded creditor for 30,000, and the entry will come as a creditor debit to revaluation, sorry, to depreciation, debit to.

Creditors increased their amount by 30,000 and assets increased by 12,000. What entry will be made? Furniture debit to revaluation was 12,000. Who took the furniture worth 12,000? Who was the partner who made the payment? Will the entry of capital debit to furniture account be correct? Is this done? Will there be any other entries made besides this?

If you want to show the entry of rival loss, then show V and show D 300. If you have a loss of 12000 and we gained 12000, then what is the total loss? If you have 18000, then the entry will be made. PQ debit, PQ debit, debit, debit, to the revolution account. A loss of 18000 was incurred, which was divided among all three partners, they got 6000 each. This way, the answer is found with this question. Question number 43 for today. See you in the next video. Thank you.

Q-40 | Q-41 | Q-42 | Q-43 | RETIREMENT OF A PARTNER CLASS 12 | CH 4 CLASS 12 ACCOUNTANCY | DK GOEL

Pacific Accounts

4장 - 파트너의 은퇴 및 사망: 질문 40-43 요약

이 동영상은 40~43번 문제를 다루며, 자산 재평가 및 투자 손실 처리를 포함하여 파트너 C가 회사에서 은퇴하는 상황을 설명합니다.

이 동영상에서는 주식 재평가, 미지급 비용, 투자 손실 처리, 파트너 A, B, C에 대한 이익 분배에 대해 단계별로 설명하며 파트너 C의 은퇴 후 파트너의 자본 계정 잔액에 대해서도 다룹니다.

잔액이 1500인 오래된 아이템이 유통업체에서 가져오고 손익 계정에서 150000이 분배됩니다.

이익 분배 비율은 150000을 6으로 나누어 결정됩니다.

파트너 A의 몫은 75000, 파트너 B의 몫은 50000, 파트너 C의 몫은 25000입니다.

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재평가 계정에는 6000, 4000, 2000의 이익이 표시됩니다.

회사의 총 영업권은 150,000이며 파트너 C의 지분은 25,000입니다.

파트너 C가 252,000을 지불해야 하며 잔액은 39,000이 남습니다.

대차대조표에는 투자금을 10% 손실로 매각한 후 은행 잔액이 10,330,000이고 은행 잔액이 25,000으로 표시됩니다.

이 회사는 자산을 270,000달러에 매각하고 은퇴하는 파트너에게 252,000달러를 지급하여 43,000달러의 잔액을 남겼습니다.

총 자산은 103,000달러여야 하며, 다음 문제는 경쟁사 계정, 파트너의 경상 계정, 자본 계정을 생성하고 주어진 이익 분배 및 자산 조정 시나리오에 따라 대차대조표를 작성하는 것입니다.

레논 빌딩의 가치가 500,000달러에서 50,000달러로 증가하고 대손충당금도 3,000달러씩 증가하고 있습니다.

감가상각 후 기계의 가치와 미지급 수리비에 대한 충당금도 해결해야 합니다.

영업권 배분 및 재평가 이익의 처리와 함께 영업권 주식 배분도 논의됩니다.

B에게 현금 50,000달러를 지급하여 자본금이 감소했습니다.

나머지 잔액은 B의 대출 계좌로 이체되었습니다.

파트너 A와 C의 경상 계정과 자본을 포함한 총 잔액이 계산되었습니다.

다음 단계는 채권자, 일반 준비금, 파트너 자본, 파트너 대출 및 미결제 청구서를 고려하여 대차대조표를 작성하는 것이었습니다.

초기 현금 금액은 80,000이었으며, 50,000을 지급하고 은퇴하는 파트너에게 30,000의 잔액이 남았습니다.

채무자에 대한 충당금은 5,000이었으며, 그 결과 95,000의 가치가 되었습니다.

주식, 화재 보험료, 선불 보험, 토지 건물 평가액에 대한 다양한 조정이 이루어졌습니다.

기계류의 가치는 240,000으로 줄었고, 영업권을 포함한 니나의 퇴직금 총액은 64,500으로 계산되었습니다.

니나의 자본 잔액 중 일부를 정산하기 위해 18,000달러 상당의 사무기기를 제공받았습니다.

나머지 금액인 45,000달러는 약속 어음을 통해 지급할 계획이었습니다.

니나의 자본금 계좌의 총 잔액은 64,500달러입니다.

미등기 채권자 및 가구 가치 평가

미등기 채권자가 30,000달러에 들어오고, 15,000달러 상당의 미등기 가구가 12,000달러에 기록되어 18,000달러의 손실이 발생합니다.

파트너는 각각 6,000개씩 손실을 분담하게 됩니다.

재평가 손실은 세 파트너 모두에게 분배됩니다.

총 18,000의 손실을 나누어 각 파트너에게 6,000의 몫이 주어집니다.