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mediumMCQCUET UG 2024 Accountancy Question Paper (17-May-2024) (Shift 3)2026Accountancy
1 mark

, and are partners sharing profits in the ratio of . died on 1st July, 2023. On this date, final accounts were prepared to ascertain profits for the period. It resulted in a profit of to the firm. To give effect to the above:

  1. A
    Profit and Loss Account will be debited.
  2. B
    Profit and Loss Appropriation Account will be debited.
  3. C
    Profit and Loss Account will be credited.
  4. D
    Profit and Loss Appropriation Account will be credited.

Solution & Step-by-step Explanation

When final accounts are prepared directly on the date of death to ascertain actual current operational gains/losses, the net balance results in standard net profits. To distribute or give effect to this determined profit, the Profit and Loss Appropriation Account must be debited to transfer balances to partners' capital accounts.The journal entry is:




Hence, Profit and Loss Appropriation Account will be debited.

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, and are partners sharing profits in the ratio of . died on 1st July, 2023. On this date, final accounts were prepared to ascertain profits for the period. It resulted in a profit of to the firm. To give effect to the above:
A
Profit and Loss Account will be debited.
B
Profit and Loss Appropriation Account will be debited.
C
Profit and Loss Account will be credited.
D
Profit and Loss Appropriation Account will be credited.

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