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15. During the process of Internal Reconstruction, JAY Ltd has come across the following adjustment: ADVANCED ACCOUNTING There is a contingent liability for which no provision had been made. This contingent liability was settled at ` 7,500 and also ` 6,000 was recovered from the insurance company in this regard. Which of the following is the correct treatment for the above adjustment?

Options

AReconstruction A/c Dr ` 1,500 and Bank A/c Cr ` 1,500
BReconstruction A/c Dr ` 7,500 and Bank A/c Cr ` 7,500
CContingent Liability A/c Dr ` 1,500 and Bank A/c Cr ` 1,500
DProfit and Loss A/c Dr 1,500 and Bank A/c Cr ` 1,500 Answer Key MCQ. No. Correct Answer 1 B 2 A 3 C 4 D 5 C 6 C 7 C 8 A 9 D 10 B 11 B 12 A 13 C 14 D 15 A PART – II – Descriptive Questions
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Correct Answer

Option AReconstruction A/c Dr ` 1,500 and Bank A/c Cr ` 1,500

All Options:

  • AReconstruction A/c Dr ` 1,500 and Bank A/c Cr ` 1,500
  • BReconstruction A/c Dr ` 7,500 and Bank A/c Cr ` 7,500
  • CContingent Liability A/c Dr ` 1,500 and Bank A/c Cr ` 1,500
  • DProfit and Loss A/c Dr 1,500 and Bank A/c Cr ` 1,500 Answer Key MCQ. No. Correct Answer 1 B 2 A 3 C 4 D 5 C 6 C 7 C 8 A 9 D 10 B 11 B 12 A 13 C 14 D 15 A PART – II – Descriptive Questions

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Detailed Solution & Explanation

In the process of Internal Reconstruction:
1. Settlement of the unprovided contingent liability is a loss: Reconstruction A/c is debited and Bank A/c is credited with 7,500\displaystyle `\,7,500.
2. The insurance recovery is a gain: Bank A/c is debited and Reconstruction A/c is credited with 6,000\displaystyle `\,6,000.
3. The net journal entry is:
Reconstruction A/c Dr. 1,500\displaystyle `\,1,500
To Bank A/c 1,500\displaystyle `\,1,500
Hence, **Option A** is the correct answer.

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