Page 79 - Demo

%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 79 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629(9) Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C85,000 0 0 25,000 25,000 25,000 15,000The Profit and Loss ratio is 2, 2, 1. If The creditors (A/P) give the company a discount of $3,000By the next step of Liquidationa) Decreasing Cash by $25,000 and Ordinary Liabilities by $25,000b) Capital (B) Balance will be $25,000c) Capital (C) will be credited by $600d) Capital (A) Balance will be $26,000e) Cash Balance will be $60,000(10) Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C275,000 -- -- 200,000 25,000 10,000 40,000If the creditors give the Company discount of 10%. The profit & loss ratio is 1:1:2. By the next step of Liquidation:a) Decreasing Cash by $180,000 and Ordinary Liabilities by $180,000b) Capital (C) will be debited by $10,000c) Capital (A) Balance will be $20,000d) Cash Balance will be $95,000e) Capital (B) Balance will be $10,000Use the following information to solve questions from 11 to 13:The following Balance Sheet of ABC Partnership is given as follows:Cash 10,000 Salaries Payable (6 Months) 40,000 preferredNon-Cash Assets 90,000 Accounts Payable 6,000 ordinaryCapital (A) 32,000Capital (B) 10,000Capital (C) 12,000If the partners agreed to liquidate the Company and they share P & L in ratio 2:2:1. If you know that:On 1/5 the Non-Cash Assets were sold for $80,000.On 1/6 the company paid liquidation expenses of $5,000.(11) By selling the Non-Cash assets step of Liquidationa) Increasing Cash by $80,000 and Decreasing Non-Cash assets by $80,000b) Capital (B) Balance will be $6,000c) Capital (C) will be credited by $12,000d) Capital (A) Balance will be $30,000(12) By selling the Non-Cash assets step of Liquidationa) Cash balance will be $85,000b) Capital (B) Balance will be $6,000c) Capital (C) will be credited by $10,000d) Capital (A) Balance will be $30,000(13) at the end before pay selling the capital to partners step of Liquidatione) Cash balance will be $39,000f) Capital (B) Balance will be $5,000g) Capital (C) will be credited by $10,000h) Capital (A) Balance will be $28,00077