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mediumMCQCUET Accountancy 2022 23 Aug Shift 2 PYQs2026Accountancy
1 mark

Which of the following statement is true ?

  1. A
    Decreased partner is not given share in profit if he dies in mid of the year as he has not rendered services for the entire year.
  2. B
    The amount payable to decreased partner is transferred to his Loan A/c.
  3. C
    The balance amount in decreased Partner's Capital is credited to his Executor's A/c.
  4. D
    The decreased partner's share in profit is calculated on the basis of turnover method only.

Solution & Step-by-step Explanation

When a partner dies, their legal representative or executor is entitled to receive the dues. The final balance in the deceased partner's Capital Account is transferred to the Deceased Partner's Executor's Account.Option A is false (share of profit is given up to date of death).Option B is false (it is transferred to Executor's A/c, not a standard loan A/c under their own name).Option D is false (profit can be estimated based on time/average profit or turnover).

Practice this question

Try it yourself before checking the explanation above.

Which of the following statement is true ?
A
Decreased partner is not given share in profit if he dies in mid of the year as he has not rendered services for the entire year.
B
The amount payable to decreased partner is transferred to his Loan A/c.
C
The balance amount in decreased Partner's Capital is credited to his Executor's A/c.
D
The decreased partner's share in profit is calculated on the basis of turnover method only.

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