Match the following: List-I List-II a. Revaluation account is prepared at the time of 1. may or may not be surrendered at the time of retirement of a partner b. Joint Life Policy 2. to settle the claim of the outgoing partner c. Premium on Joint Life Policy taken up on the lives of all partners is paid by 3. admission of a partner d. The objective of taking Joint Life Policy by a partnership firm is 4. partnership firm

a-4, b-3, c-2, d-1
a-3, b-1, c-4, d-2
a-2, b-1, c-4, d-3
a-2, b-4, c-1, d-3

The correct answer is: C. a-2, b-1, c-4, d-3

  • a. Revaluation account is prepared at the time of admission of a partner. This is because the revaluation account is used to adjust the book values of the assets and liabilities of the partnership firm when a new partner is admitted. The objective of this is to ensure that the new partner’s capital contribution is based on the fair market value of the partnership’s assets and liabilities.
  • b. Joint Life Policy may or may not be surrendered at the time of retirement of a partner. This is because the joint life policy is taken up by the partnership firm to provide financial security to the surviving partners in the event of the death of one of the partners. The decision of whether or not to surrender the policy at the time of retirement of a partner is a matter that is decided by the partnership firm.
  • c. Premium on Joint Life Policy taken up on the lives of all partners is paid by partnership firm. This is because the joint life policy is a business expense for the partnership firm. The premium on the policy is therefore paid by the partnership firm out of its business income.
  • d. The objective of taking Joint Life Policy by a partnership firm is to provide financial security to the surviving partners in the event of the death of one of the partners. This is because the joint life policy is a type of life insurance policy that pays out a lump sum of money to the surviving partners in the event of the death of one of the partners. This lump sum of money can be used to repay any outstanding debts of the partnership firm, or it can be used to provide financial support to the surviving partners.
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