Dissolution expenses amounting to Rs. 6,000 were to be borne by partner X and the balance by the firm. Dissolution expenses amounted to Rs. 15,000 and the entire amount was paid by firm. Pass journal entry.


Realisation A/c   Dr.       9,000
X’ s Capital A/c   Dr.       6,000
To Bank A/c                                       15,000
(Dissolution expenses paid by the firm and X’s share debited to his A/c.)

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