During dissolution of a partnership, realization expenses paid by a partner on behalf of the firm are: MCQ with Answer and Explanation

During dissolution of a partnership, realization expenses paid by a partner on behalf of the firm are:
A. Debited to Cash A/c, Credited to Realisation A/c
B. Debited to Realisation A/c, Credited to Partner's Capital A/c
C. Debited to Partner's Capital A/c, Credited to Cash A/c
D. Ignored in the books
Answer: Option B
Solution (By JKSSB Mock Tests)
Because the firm owes the partner for this expense, it is charged to Realisation (Debit) and credited to the Partner's Capital account.

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Practice More Accountancy and Book Keeping Questions

Question #1
The minimum number of members in a private company is:
A. 7
B. 10
C. 2
D. 3

Correct Answer: Option C


Explanation:
Private company requires minimum 2 members.

Question #2
The Profit and Loss Appropriation Account is prepared:
A. Only in case of losses
B. Before preparing Trading Account
C. Instead of Profit & Loss Account
D. After preparing Profit & Loss Account

Correct Answer: Option D


Explanation:
P&L Appropriation Account is prepared after the Profit & Loss Account to distribute the net profit among partners.

Question #3
The balance of the Cash Book is:
A. Nil
B. Always a credit balance
C. Either debit or credit
D. Always a debit balance

Correct Answer: Option D


Explanation:
Cash Book is a book of original entry and a ledger account. Its balance represents cash in hand, which is always a debit balance (asset).