Rohit a partner paid the realisation expenses of ₹10,000 and he was to get a remuneration of ₹12,000 for completing the dissolution process and realisation expenses were borne by Rohit. The amount transferred to his capital A/c will be:

₹12,000

The correct answer is option 1- ₹12,000.

For agreed remuneration to such partner who agrees to undertake the dissolution work. Only agreed remuneration is given whether expenses are less or more. So, only 12,000 is given to Rohit. The following journal entry is done for this-

Realisation A/c Dr.       ₹12,000
       To Partner’s Capital A/c  ₹12,000