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Q. A credit balance on a partner’s current A/c is.

Q. Goods sent by HO but not received by branch before the end of the year, by debiting it to goods in transit, which account should be credited?

Q. In case of retirement of a partner full good will is credited to the accounts of:

Q. In the revaluation account an increase in the value of land and building:

Q. If a partner takes over an asset of the firm, his capital account:

Q. The excess price received over the par value of shares, should be credited __________.

Q. In the absence of an agreement, Interest on loan advanced by the partner to the firm is allowed at the rate of:

Q. Current accounts of the partners should be opened when the capitals are:

Q. Which of the following is not a statistical book of a company?

Q. Under the stock and debtor system, Branch A/c is treated as ______