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 10 % 10 % slöck realised 10 % 10 % 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 10 ∘ 10 ∘ . less and interest on bank O / 𝑂 / due 500 also to be paid of. Hease took ove his wife's loan Dessolution expenses amounted to ₹ 3000

Question:
Appu and Prasu are partners in a firm. On 31-03-2025 they decided
to dissolve the firm.

The following information is available:

a) Debtors realised 10% less.
b) Stock realised 10% more.
c) Building realised ₹62,000.
d) An unrecorded vehicle realised some amount.
e) Furniture was taken over by Prasu at ₹9,000.
f) Creditors were settled at 10% less.
g) Interest on bank overdraft ₹500 is also to be paid.
h) Hema took over her wife’s loan.
i) Dissolution expenses amounted to ₹3,000.

Solution:

The complete Balance Sheet values are missing in the question.
Because of this, exact numerical answers cannot be calculated.

But the treatment of each item is shown below.

Step 1:
Debtors realised 10% less.

If debtors = ₹X

Amount realised:
= X − 10% of X
= 0.90X

Loss transferred to Realisation Account.

Step 2:
Stock realised 10% more.

If stock = ₹Y

Amount realised:
= Y + 10% of Y
= 1.10Y

Profit transferred to Realisation Account.

Step 3:
Building realised ₹62,000.

Entry:
Bank A/c Dr. ₹62,000
To Realisation A/c ₹62,000

Step 4:
Unrecorded vehicle realised cash.

Entry:
Bank A/c Dr.
To Realisation A/c

Because unrecorded assets are pure profit.

Step 5:
Furniture taken over by Prasu at ₹9,000.

Entry:
Prasu’s Capital A/c Dr. ₹9,000
To Realisation A/c ₹9,000

Step 6:
Creditors settled at 10% less.

If creditors = ₹Z

Amount paid:
= Z − 10% of Z
= 0.90Z

Profit on settlement transferred to Realisation Account.

Entry:
Creditors A/c Dr. ₹Z
To Bank A/c ₹0.90Z
To Realisation A/c ₹0.10Z

Step 7:
Interest on bank overdraft ₹500 paid.

Entry:
Realisation A/c Dr. ₹500
To Bank A/c ₹500

Step 8:
Hema took over wife’s loan.

Entry:
Wife’s Loan A/c Dr.
To Hema’s Capital A/c

Step 9:
Dissolution expenses ₹3,000 paid.

Entry:
Realisation A/c Dr. ₹3,000
To Bank A/c ₹3,000

Final Answer:

To prepare:
– Realisation Account
– Partners’ Capital Accounts
– Bank Account

the full Balance Sheet values are required.
The question image/text is incomplete, so final numerical accounts
cannot be prepared accurately.

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):

(Actual amounts missing – if you provide the full balance sheet, I can plug in exact figures)

📌 Additional Information for Dissolution:

1. Debtors realized 10% less than book value.
2. Stock realized 10% more than book value.
3. Bills Receivable realized ₹ 62,000.
4. Vehicle (unrecorded) realized ₹ ____ (amount missing).
5. Furniture was taken over by Prasu at ₹ 9,000.
6. Creditors settled at 10% less.
7. Interest on Bank loan ₹ 500 was paid.
8. Appu took over his wife’s loan.
9. 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:

📒 2. Partners’ Capital Accounts:

Separate capital accounts for Appu and Prasu:

📒 3. Bank/Cash Account:

✅ 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)