The firm of Harry, Porter and Ali, Who Have Been Sharing Profits in the Ratio of 2 : 2 : 1, Have Existed for Same Years

The firm of Harry, Porter and Ali, who have been sharing profits in the ratio of 2 : 2 : 1, have existed for same years. Ali wants that he should get equal share in the profits with Harry and Porter and he further wishes that the change in the profit sharing ratio should come into effect retrospectively were for the last three year. Harry and Porter have agreement on this account. The profits for the last three years were:

 Rs
2014-15                                                                  22,000
2015-1624,000
2016-1729,000
Show adjustment of profits by means of a single adjustment journal entry.


Distribution of Profit

Old Ratio (2:2:1)HarryPorterAliTotal
Year     
2003 – 04(8,800)(8,800)(4,400)=(22,000)
2004 – 05(9,600)(9,600)(4,800)=(24,000)
2005 – 06(11,600)(11,600)(5,800)=(29,000)
    = 
Total Profit of 3 years in old ratio(30,000)(30,000)(15,000)=(75,000)
Distribution of 3 years profit in new Ratio (1:1:1)25,00025,00025,000=75,000
Adjusted Profit(5,000)(5,000)10,000 NIL

Journal entry

Date Particulars L.FDebit Amount RsCredit Amount Rs
 Harry’s Capital A/cDr. 5,000
 Porter’s Capital t A/cDr. 5,000
 To Ali’s Capital A/c   10,000
 (Profit adjusted due to change in profit sharing ratio)   
     


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