In the Books Of Leela, Manda & Kunda

Realisation A/c
Dr Cr

Particulars Amt Amt Particulars Amt Amt

To Sundry Assets:- By Sundry Liabilities:-
Building 102000 Creditors 28800
Machinery 73000 Bills Payble 21600 50400
Motor Car 167600
Goodwill 45600 By Leela Capital A/c
Investment 62400 Building 123600
Debtors 30600 By Manda Capital A/c
Stock 45000 526200 Goodwill 45600
Stock 45000
To Manda Capital A/c Debtors 30600 121200
Creditors 28800
Bills Payble 21600 50400 By Bank A/c
Machinery 31680
To Bank (Expenses) 6800 Motor Car 151080 182760

By Kunda Capital A/c

Investment 55440
By Loss Transferred
To Partners Capital
A/c:-
Leela 25000
Manda 16667
Kunda 8333
50000

583400 583400

Partners Capital A/c

Dr Cr

Particulars L M K Particulars L M K
To Realisation A/c 123600 121200 55440 By Balance B/d 227160 144000 108000
To Realisation A/c 25000 16667 8333 By Realisation A/c - 50400 -
(Loss)

To Bank A/c 78560 56533 44227

( Bal.Fig.)
227160 194400 108000 227160 194400 108000
 Bank A/c
Dr Cr

Particulars Amt Amt Particulars Amt Amt

To Balance B/d 3360 By Realisation A/c 6800
To Realisation A/c 182760 By Leela Capital A/c 78560
By Manda Capital A/c 56533
By Kunda Capital A/c 44227

186120 186120