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CA Foundation doubt

In question of retirement if unrecorded purchase is given then will be impact on capital,cash ,and balance sheet and if unrecorded investment given then what will be impact in retirement and dissoluti

Asked by Ranjana28 Aug 2026842 views

6 answers

  1. Om · 28 Aug 2026

    Koi aur problem ho toh share Krna !

  2. Om · 28 Aug 2026

    Iske aage teen scenarios bante hain Agar Cash mein bech diya Entry-Cash/Bank A/c Dr. To Realisation A/c Impact: Firm ka Cash/Bank badhega aur Realisation ka profit badhega (ya loss kam hoga). Agar koi Partner le gaya: Entry-Partner's Capital A/c Dr. To Realisation A/c Impact: Us partner ka final payout kam hoga (Capital debit hogi) aur Realisation A/c credit hoga. Agar kisi Creditor ko settlement mein de diya Iski koi entry pass nahi hoti agar full settlement ho raha ho.

  3. Om · 28 Aug 2026

    Dissolution-Unrecorded Investment ka Impact Dissolution mein Revaluation Account nahi banta, balki Realisation Account banta hai. Kyunki yeh investment Balance Sheet mein pehle se nahi thi, isliye ise shuru mein Realisation A/c mein transfer nahi kiya jata.

  4. Om · 28 Aug 2026

    Retirement-Unrecorded Investment ka Impact Unrecorded investment firm ke liye ek fayda (Unrecorded Asset) hota hai. Revaluation A/c-Isse Revaluation A/c Credit kiya jata hai (Profit/Gain). Capital A/c-Yeh profit sabhi partners ke Capital A/c mein Credit hota hai (Old Ratio mein), jisse sabhi ki capital badh jati hai. Balance Sheet: Asset side par Investments ka naya balance show hoga. Liabilities side par partners ki increased Capital show hogi. (Agar koi partner is investment ko le jata hai, toh us partner ka Capital A/c Debit ho jayega aur Balance Sheet mein investment nahi dikhegi).

  5. Om · 28 Aug 2026

    Case B-Agar Cash Purchase tha (Nagad khareeda) Revaluation A/c-Debit hoga (Loss ki tarah). Capital A/c- Sabhi partners ki capital kam (Debit) hogi. Cash & Balance Sheet: Asset side se Cash/Bank balance kam ho jayega aur Liabilities side se Capital kam ho jayegi.

  6. Om · 28 Aug 2026

    Retirement- Unrecorded Purchase ka Impact Unrecorded purchase ka matlab hai maal khareeda gaya tha par books mein record nahi hua. Iska treatment do baaton par depend karta hai Case A-Agar Credit Purchase tha (Udhaar par khareeda) Revaluation A/c-Yeh ek unrecorded liability (Creditors) create karta hai, isliye Revaluation A/c Debit hoga (Loss). Capital A/c-Revaluation ka loss sabhi old partners mein unke Old Profit Sharing Ratio mein divide hoga, jisse unki Capital kam (Debit) ho jayegi. Balance Sheet: Liabilities side par Sundry Creditors badh jayenge aur Capital balances kam ho jayenge (Balance sheet match rahegi).

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