[CBSE] Q. 52 Solution of Admission of Partner TS Grewal Accounts Class 12 (2025-26)

Solution to Question number 52 of the Admission of Partner chapter 5 of TS Grewal Book 2025-26 Edition CBSE Board?

Ram and Shyam were partners in a firm sharing profits and losses in the ratio of 2 : 1. Mohan was admitted for 1/3rd share in the profits. On the date of Mohan’s admission, the Balance Sheet of Ram and Shyam showed General Reserve of ₹ 2,50,000 and a credit balance of ₹ 50,000 in Profit & Loss Account. Pass necessary Journal entries on the treatment of these items on Mohan’s admission.

[Ans.: Dr. General Reserve A/c by ₹ 2,50,000 and Profit & Loss A/c by ₹ 50,000; Cr. Ram’s Capital A/c by ₹ 2,00,000 and Shyam’s Capital A/c by ₹ 1,00,000.]

Solution:-

Note:-

In the absense of any additional information. accumuluated profits and reserve are credited to old partners in their old profit sharing ratio.

Here is the list of all Solutions of Admission of Partners of TS Grewal class 12 CBSE 2025-26.

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