Profit and loss appropriation account - class-XII

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Multiple Choice

A, B, and C are partners sharing profits in the ratio of $ 5:3:2.$ They decide to share the future profits in the ratio of 2:3:5 with effect from $1st$ April, 2018. What will be accounting treatment of Workmen Compensation Reserve appearing in the Balance Sheet on that date when no information is available for the same?

  1. Distributed among the partners in their in their capital ratio.
  2. Distributed among the partners in their new profit-sharing ratio.
  3. Distributed among the partners in their old profit-sharing ratio.
  4. Carried forward to new Balance Sheet.
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