K content in 100 kg MOP Options 1 60 kg 2 80 kg 3 94 kg 4 98 kg

Answer:

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Answer:

cotton is used in summer season where as jute is not used

Answer:

Cotton

Cotton is a pure cellulose staple fibre that grows around the seeds in the boll of the cotton plant. Near about 30% of the total fiber consumption on earth is cotton. It can be harvested both by manual and by machine method. Previously it was harvested by hand by the farmers but now a day it is harvested by mechanical method. It grows well in warm weather.

The fibre is spun into yarns and the yarns are woven or knitted into breathable textile fabrics. These fabrics are used to make clothing, towels, mats, bags, home textiles, socks, underwear, fishing nets etc. Products made from cotton are comfortable to wear resistant to static electricity.

Jute

It is a natural and one of the strongest fibres. It is also the cheapest among all the fibres. Like hemp, and flax it is a bast fibre. Jute plant grows well in the tropical countries like Bangladesh and India. Jute fibre obtained from the bark of the jute plant. It is cultivated traditionally and its cultivation is similar conditions to organic farming.

Little jute plant can be eaten as vegetable. It is used to make curtains, paper, shoes, carpet backing, backing cloth, sack, Lounge Chairs, lunch bags, heavy ropes etc. It can also be blended with cotton to make premium quality products like shirts, trousers, coats and other form of clothing

The items to be taken in the revaluation account are fixed assets and stock.

As per the question, fixed assets are to be increased to Rs 3,00,000. This means that it is now valued at Rs 3,00,000. Rs 60,000 [Rs 3,00,000 - Rs 2,40,000] will be taken in the account.

The stock is to be valued at 120%. Rs 20,000 [1,20,000 - 1,00,000] will be taken in the account.

Since both these assets have an increase in value, they will be recorded on the credit side of the account.

To determine profit/loss, observe the balancing figure. If it appears on the debit side, it is profit. Else, loss.

Credit = Rs 80,000

Debit = Nil

Balancing figure = Rs 80,000 [Dr.]

Each partner gets Rs 40,000, Rs 20,000 and Rs 20,000 respectively [in their old-profit sharing ratio.]

Calculation of goodwill:

Goodwill = Average profit × Number of years' purchase

Average profit = Total profit ÷ Number of years

Total profit = Rs 1,00,000 + Rs 1,30,000 - 20,000 [from the balance sheet; Profit and Loss A/c]

Total profit = Rs 2,10,000

Number of years = 3

Average profit = Rs 2,10,000 ÷ 3 = Rs 70,000

Goodwill = Rs 70,000 × 2 = Rs 1,40,000

Kanika's share of goodwill = Rs 1,40,000 × 2/4 = Rs 70,000

Kanika's share of goodwill will be distributed among the old partners in their gaining ratio/new ratio, i.e., 1:1.*

• Disha's share of goodwill = Rs 70,000 × 1/2 = Rs 35,000
• Kabir's share of goodwill = Rs 70,000 × 1/2 = Rs 35,000

[* - will be required while preparing the capital account.]

The items to be taken in the capital account are the old capital balance, the shares of the profit from revaluation of assets and liabilities, the share of loss from the profit and loss account and the share of goodwill from Kanika's retirement.

Once all the entries have been made, find out the balancing figures.

Credit: Old capital balances of the partners

• Kanika - Rs 2,00,000
• Disha - Rs 1,00,000
• Kabir - Rs 80,000

Credit: Share of profit from the revaluation account

• Kanika - Rs 40,000
• Disha - Rs 20,000
• Kabir - Rs 20,000

Debit: Share of loss from the P/L A/c [in their old ratio]

• Kanika - Rs 10,000
• Disha - Rs 5,000
• Kabir - Rs 5,000

Debit/Credit: Share of goodwill from Kanika's retirement

• Kanika - Rs 35,000 [Debit]
• Disha - Rs 35,000 [Credit Kanika's capital A/c]
• Kabir - Rs 35,000 [Credit Kanika's capital A/c]

Debit: Balancing figures

• Kanika - Rs 3,00,000 [Debit Kanika's loan A/c]
• Disha - Rs 80,000 [Debit]
• Kabir - Rs 60,000 [Debit]

The fixed assets and stock will be recorded with their revised values and the loss from the Profit & Loss A/c will not be recorded as it has already been distributed. The new capital balances of the partners will be recorded.

The Revaluation Account, Capital Account and Balance Sheet have been attached below.

Answer:

the value of the median...

Explanation:

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