121 6. Appu, Prasu are partners in a form. their balance sheet as on 31-3-2025 was as follows on the obove date, ethyy decide to wind up the for the following information is available a) Deflörs realised less
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slöck realised
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more and brill realised ₹ G2,000. Vehicle which was unrecorded vealised ₹ Furnitiere was taken ovee by ispre at a traluation ₹ 9000 Creditors to be setted at
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due 500 also to be paid of. Hease took ove his wife's loan Dessolution expenses amounted to ₹ 3000
तुमने एक dissolution (विघटन) का सवाल दिया है जिसमें Appu और Prasu पार्टनर हैं, और उनकी फर्म को 31-03-2025 को बंद किया जा रहा है।
तुम्हारे question में कुछ formatting गड़बड़ है, इसलिए मैं पहले पूरे question को साफ-सुथरे format में step-by-step समझाता हूं, और फिर dissolution account, realization account आदि बना दूंगा।
🧾 Given:
📌 Balance Sheet as on 31-03-2025 (assumed format as it’s not provided):
| Liabilities | ₹ | Assets | ₹ |
|---|---|---|---|
| Creditors | ? | Debtors | ? |
| Bank Loan (Wife’s Loan) | ? | Stock | ? |
| Capital – Appu | ? | Furniture | ? |
| Capital – Prasu | ? | Vehicle (Unrecorded) | – |
| Cash/Bank | ? |
(Actual amounts missing – if you provide the full balance sheet, I can plug in exact figures)
📌 Additional Information for Dissolution:
- Debtors realized 10% less than book value.
- Stock realized 10% more than book value.
- Bills Receivable realized ₹ 62,000.
- Vehicle (unrecorded) realized ₹ ____ (amount missing).
- Furniture was taken over by Prasu at ₹ 9,000.
- Creditors settled at 10% less.
- Interest on Bank loan ₹ 500 was paid.
- Appu took over his wife’s loan.
- Dissolution expenses ₹ 3,000 paid in cash.
Now to proceed, I need the actual balance sheet with values. Without the original asset and liability values, I can only show you the format of necessary accounts:
📒 1. Realisation Account Format:
| Particulars | ₹ | Particulars | ₹ |
|---|---|---|---|
| To Debtors | (Book) | By Cash A/c (Debtors -10%) | (Realised) |
| To Stock | (Book) | By Cash A/c (Stock +10%) | (Realised) |
| To Furniture | (Book) | By Prasu’s Capital A/c (₹ 9,000) | |
| To Dissolution Expenses (Cash) | 3,000 | By Cash A/c (Bills Receivable) | ₹ 62,000 |
| To Interest on Bank Loan | 500 | By Cash A/c (Vehicle) | ₹ ____ |
| To Creditors (Settled -10%) | ____ | By Cash A/c (Creditors – paid) | ____ |
| To Loss on Realisation (bal. fig) |
📒 2. Partners’ Capital Accounts:
Separate capital accounts for Appu and Prasu:
| Particulars | Appu (₹) | Prasu (₹) |
|---|---|---|
| To Realisation Loss | ||
| To Wife’s Loan (taken over by Appu) | ₹ | – |
| To Cash/Bank (final payment) | ₹ | ₹ |
| By Balance b/d | ₹ | ₹ |
| By Realisation (assets taken over) | – | ₹ 9,000 |
📒 3. Bank/Cash Account:
| Receipts | ₹ | Payments | ₹ |
|---|---|---|---|
| Realisation of Debtors | ₹ | Dissolution Expenses | ₹ 3,000 |
| Realisation of Stock | ₹ | Creditors | |
| Realisation of Bills Receivable | ₹ 62,000 | Bank Loan + Interest | ₹ |
| Vehicle (unrecorded asset) | ₹ | Final settlement to partners | ₹ |
✅ Action Plan:
Please share the full balance sheet values for:
- Creditors
- Debtors
- Bills Receivable
- Stock
- Furniture
- Wife’s Loan
- Capital (Appu & Prasu)
So I can give you:
- Final Realisation Account
- Final Capital Accounts
- Cash/Bank A/c
- Journal entries (if required)
