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. Ignored in the books
B. Debited to Cash A/c, Credited to Realisation A/c
C. Debited to Realisation A/c, Credited to Partner's Capital A/c
D. Debited to Partner's Capital A/c, Credited to Cash A/c
Answer: Option C
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.

Discuss this Question (0)

No comments yet. Be the first to start the discussion!

Practice More Accountancy and Book Keeping Questions

Question #1
The 'Business Intelligence Unit' in tax department uses:
A. Only newspaper reports
B. Physical surveillance
C. Data analytics to identify tax evasion
D. Manual intelligence

Correct Answer: Option C


Explanation:
BIU uses big data and analytics to detect non-compliance.

Question #2
A partner's current account will have a credit balance if:
A. His drawings exceed his share of profit
B. He has withdrawn all profits
C. Firm incurs loss
D. His share of profit and interest on capital exceed his drawings

Correct Answer: Option D


Explanation:
Current account credit balance indicates net amount owed by firm to partner, i.e., profits and interest etc. exceed drawings.

Question #3
A direct collection of a dividend by the bank on behalf of the customer, not recorded in the Cash Book, will require:
A. Deduction from Cash Book balance
B. No adjustment in BRS
C. Deduction from Pass Book balance to reach Cash Book balance
D. Addition to Pass Book balance to reach Cash Book balance

Correct Answer: Option C


Explanation:
The collection increases the Pass Book balance. To reach the un-updated Cash Book balance, this amount must be deducted from the Pass Book.