When a firm is dissolved, unrecorded assets taken over by a partner are recorded by: MCQ with Answer and Explanation

When a firm is dissolved, unrecorded assets taken over by a partner are recorded by:
A. Debiting Realisation A/c, Crediting Partner's Capital A/c
B. Ignored
C. Debiting Partner's Capital A/c, Crediting Realisation A/c
D. Debiting Cash, Crediting Realisation
Answer: Option C
Solution (By JKSSB Mock Tests)
Taking an asset reduces the amount payable to the partner (debit capital) and is treated as a realization of asset value (credit Realisation A/c).

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Practice More Accountancy and Book Keeping Questions

Question #1
Which accounting standard deals with the presentation of financial statements?
A. AS 1
B. AS 10
C. AS 2
D. AS 9

Correct Answer: Option A


Explanation:
AS 1 'Disclosure of Accounting Policies' deals with the classification and presentation of financial statements and the disclosure of accounting policies.

Question #2
The 'Return Inward Book' is also known as:
A. Journal
B. Sales Returns Book
C. Purchase Returns Book
D. Cash Book

Correct Answer: Option B


Explanation:
Returns inward means goods returned by customers, i.e., sales returns.

Question #3
The 'Quick Ratio' excludes inventory because:
A. Inventory is a fixed asset
B. Inventory is never sold
C. Inventory is not an asset
D. Inventory may not be easily convertible into cash

Correct Answer: Option D


Explanation:
Quick ratio considers only quick assets (liquid), inventory is less liquid, so excluded.