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Dr. Pravin’s Capital Account Cr.
Particulars Amount (`) Particulars Amount (`)
To Balance c/d 1,49,100 ByBalance b/d 1,20,000
By Reserve Fund 24,000
By Revaluation A/c 5100
1,49,100 1,49,100
Dr. Deepak’s Capital Account Cr.
Particulars Amount (`) Particulars Amount (`)
To Balance c/d 49,700 By Balance b/d 40,000
By Reserve Fund 8,000
By Revaluation A/c 1700
49,700 49,700
Dr. Sandeep’s Capital Account Cr.
Particulars Amount (`) Particulars Amount (`)
To Balance c/d 96,000 By Bank A/c 96,000
96,000 96,000
Balance Sheet as on 1 April 2019
st
Galiabilities Amt ` Amt ` Assets Amt ` Amt `
Creditors 60,000 Debtors 1,00,000 94,000
Bills payable 2,000 Less: RDD 6,000 60,000
Outstanding Salary 6,000 Stock 20,000
Capital A/c : Bills Receivable 80,000
Praveen 1,49,100 Machinery 4,800
Deepak 49,700 Computer 1,04,000
Sandeep 96,000 Cash
3,62,800 3,62,800
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