Revaluation of Assets and Liabilities Alıştırma Soruları — JAMB UTME

Soru 1Soru →

Ada and Bisi are partners sharing profits and losses in the ratio $3:2$ . On 1st April 2026, they agree to revalue the assets and liabilities of the firm prior to admitting a new partner. The books show: Building (book value $\text{₦}200,000$ ) revalued at $\text{₦}250,000$ ; Furniture (book value $\text{₦}80,000$ ) revalued at $\text{₦}70,000$ ; a new Provision for Doubtful Debts of $\text{₦}5,000$ is to be created; and an unrecorded liability for expenses of $\text{₦}15,000$ is to be recognized. What is Bisi's share of the revaluation profit or loss?

\text{₦}8,000

profit

\text{₦}12,000

profit

\text{₦}14,000

profit

\text{₦}18,000

profit

Cevabı ve açıklamayı göster

Cevap: $\text{₦}8,000$ profit

Cevap

Bisi's share of the revaluation profit is

\text{₦}8,000

profit.

The net revaluation gain is calculated by taking the appreciation of the building (

+\text{₦}50,000

) and subtracting the depreciation of furniture (

-\text{₦}10,000

), the new provision for doubtful debts (

-\text{₦}5,000

), and the unrecorded liability (

-\text{₦}15,000

), giving a net profit of

\text{₦}20,000

. Bisi's ratio share is

\frac{2}{5}

, which equals

\text{₦}8,000

profit.

Adım Adım Çözüm

1

Calculate the revaluation gains and losses for each item

Increase in Building =

\text{₦}250,000 - \text{₦}200,000 = +\text{₦}50,000

(Gain); Decrease in Furniture =

\text{���}70,000 - \text{₦}80,000 = -\text{₦}10,000

(Loss); Provision for Doubtful Debts =

-\text{₦}5,000

(Loss); Unrecorded Liability =

-\text{₦}15,000

(Loss).

Increases in assets are credited to the Revaluation Account as gains, whereas decreases in assets and increases in liabilities are debited as losses.

2

Determine the net revaluation profit or loss

Net Profit =

\text{₦}50,000 - \text{₦}10,000 - \text{₦}5,000 - \text{₦}15,000 = \text{₦}20,000

.

Summing up the revaluation credits and debits yields a net profit of

\text{₦}20,000

.

3

Apportion the net revaluation profit to Bisi using the old profit-sharing ratio

Bisi's share =

\frac{2}{3+2} \times \text{₦}20,000 = \frac{2}{5} \times \text{₦}20,000 = \text{₦}8,000

.

Revaluation gains and losses are credited/debited to existing partners in their old profit-sharing ratio.

Anahtar Kavram

Revaluation of Assets and Liabilities in Partnership Accounts

Soru 2Soru →

Kemi and Sule are partners sharing profits and losses in the ratio $3:2$ . On the admission of Audu into the firm, the assets and liabilities were revalued as follows:
- Building (Book Value $₦800,000$ ) revalued at $₦1,000,000$
- Furniture (Book Value $₦400,000$ ) revalued at $₦320,000$
- Provision for Doubtful Debts (Existing balance $₦15,000$ ) to be increased to $₦25,000$
- An unrecorded accrued liability of $₦10,000$ to be recognized

What is Kemi's share of the revaluation profit or loss?

₦40,000 profit

₦60,000 profit

₦51,000 profit

₦60,000 loss

Cevabı ve açıklamayı göster

Cevap: ₦60,000 profit

Cevap

Kemi's share of the revaluation profit is ₦60,000 profit.

The net revaluation gain is

₦100,000

, calculated by adding the gain on building (

₦200,000

) and subtracting the losses on furniture (

₦80,000

), increase in doubtful debt provision (

₦10,000

), and unrecorded liability (

₦10,000

). Sharing this net gain in the old ratio (

3:2

) gives Kemi a

3/5

share, which equals

₦60,000

profit.

Adım Adım Çözüm

1

Calculate individual gains and losses on revaluation

Building appreciation =

₦1,000,000 - ₦800,000 = +₦200,000

(Gain); Furniture depreciation =

₦400,000 - ₦320,000 = -₦80,000

(Loss); Increase in Provision for Doubtful Debts =

₦25,000 - ₦15,000 = -₦10,000

(Loss); Unrecorded Liability =

-₦10,000

(Loss).

Revaluation gain arises when assets appreciate or liabilities decrease; revaluation loss arises when assets depreciate or liabilities increase.

2

Determine the net profit or loss on revaluation

Net Profit =

₦200,000 - ₦80,000 - ₦10,000 - ₦10,000 = ₦100,000

Profit.

Summing all revaluation credits (gains) and debits (losses) yields the total revaluation surplus.

3

Apportion the net revaluation profit to Kemi using the old profit sharing ratio

Kemi's share =

\frac{3}{3+2} \times ₦100,000 = \frac{3}{5} \times ₦100,000 = ₦60,000

Profit.

Revaluation gains/losses must strictly be distributed to existing partners using their old profit-sharing ratio.

Anahtar Kavram

Apportionment of Net Revaluation Profit/Loss to Existing Partners in Old Ratio

Soru 3Soru →

Emeka and Chidi are partners sharing profits and losses in the ratio $3:1$ . On 1st July 2025, they agree to revalue their assets and liabilities as follows: Machinery recorded at ₦150,000 is revalued to ₦180,000; Furniture recorded at ₦80,000 is revalued to ₦70,000; a provision for doubtful debts of $5\%$ is created on Debtors of ₦60,000; and an unrecorded legal expense of ₦5,000 is recognized. What is Emeka's share of the net revaluation profit or loss?

₦9,000 profit

₦3,000 profit

₦15,000 profit

₦9,000 loss

Cevabı ve açıklamayı göster

Cevap: ₦9,000 profit

Cevap

₦9,000 profit

The net revaluation profit is calculated by subtracting all losses and provisions from the asset appreciation gains: +₦30,000 (Machinery) - ₦10,000 (Furniture) - ₦3,000 (Provision) - ₦5,000 (Legal Expense) = ₦12,000 net profit. Multiplying ₦12,000 by Emeka's share of 3/4 yields ₦9,000 profit.

Adım Adım Çözüm

1

Calculate gains and losses on asset and liability revaluation

Gain on Machinery = ₦180,000 - ₦150,000 = +₦30,000. Loss on Furniture = ₦80,000 - ₦70,000 = -₦10,000. Provision for Doubtful Debts = 5% of ₦60,000 = -₦3,000. Unrecorded Legal Expense = -₦5,000.

Increases in asset values are gains (credited), while decreases in asset values, new provisions, and unrecorded liabilities are losses (debited) in the Revaluation Account.

2

Calculate net profit or loss on revaluation

Net Revaluation Profit = ₦30,000 - ₦10,000 - ₦3,000 - ₦5,000 = ��12,000 profit.

Total gains exceed total losses by ₦12,000, creating a net credit balance in the Revaluation Account.

3

Share the net revaluation profit to Emeka using the old profit-sharing ratio

Emeka's Share =

\frac{3}{3 + 1} \times ₦12,000 = \frac{3}{4} \times ₦12,000 = ₦9,000

profit.

Revaluation profit or loss belongs to existing partners and must be divided using their old profit-sharing ratio.

Anahtar Kavram

Revaluation Account Profit Determination and Allocation

Soru 4Soru →

Match each partnership revaluation transaction or event on the left with its correct accounting entry or treatment on the right.

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Cevabı ve açıklamayı göster

Cevap

Increase in the book value of Land and Buildings matches Credited to the Revaluation Account; Decrease in the book value of Stock matches Debited to the Revaluation Account; Distribution of net Revaluation Profit matches Credited to Partners' Capital Accounts in the old profit-sharing ratio; Distribution of net Revaluation Loss matches Debited to Partners' Capital Accounts in the old profit-sharing ratio.

In partnership revaluation accounting, gains from asset appreciation or liability reductions are credited to the Revaluation Account, while losses from asset depreciations or unrecorded liabilities are debited. When the account is closed, net profit is credited to the partners' capital accounts in their old profit-sharing ratio, whereas net loss is debited to the partners' capital accounts in their old profit-sharing ratio.

Adım Adım Çözüm

1

Identify the nature of asset value adjustments (gains vs. losses).

Asset appreciation increases firm equity (gain), whereas asset depreciation/reduction reduces firm equity (loss).

Revaluation Account rules require crediting gains (increases in assets/decreases in liabilities) and debiting losses (decreases in assets/increases in liabilities).

2

Determine the accounting entry for closing a net revaluation profit balance.

Net revaluation profit is debited to Revaluation Account and credited to existing partners' capital accounts.

Revaluation profit belongs to the existing partners in their old profit-sharing ratio prior to admission or restructuring.

3

Determine the accounting entry for closing a net revaluation loss balance.

Net revaluation loss is credited to Revaluation Account and debited to existing partners' capital accounts.

Revaluation losses reduce partners' capital balances in their old profit-sharing ratio.

Anahtar Kavram

Double-entry rules for the Revaluation Account and allocation of revaluation profit/loss in partnership accounts

Soru 5Soru →

Match each partnership revaluation event on the left with its correct posting entry in the Revaluation Account on the right.

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Cevabı ve açıklamayı göster

Cevap

Increases in asset values and decreases in liability values are credited to the Revaluation Account as gains, whereas decreases in asset values and increases in liability values are debited to the Revaluation Account as losses.

The Revaluation Account functions as a nominal account. Any transaction that increases the net assets of the partnership (such as an appreciation in asset value or a reduction in liability value) represents a revaluation gain and is posted to the credit side. Any transaction that reduces net assets (such as asset write-downs or additional liabilities) represents a revaluation loss and is posted to the debit side.

Adım Adım Çözüm

1

Classify each revaluation transaction as a gain or a loss to the partnership.

Plant increase and creditors reduction are gains; premises decrease and expense provision are losses.

Revaluation gains increase the overall net asset value of the firm, while revaluation losses reduce it.

2

Apply nominal account double-entry rules to the Revaluation Account.

Gains are posted on the credit side, and losses are posted on the debit side.

The Revaluation Account is a nominal account prepared to record profit or loss on the revaluation of assets and liabilities.

Anahtar Kavram

Double Entry Rules for Partnership Revaluation Account

Soru 6Soru →

Tunde and Femi are partners in a firm sharing profits and losses equally. During a partnership revaluation, the value of Premises increased by $\text{₦}30,000$ , Plant and Machinery decreased by $\text{₦}8,000$ , and a Provision for Doubtful Debts of $\text{₦}3,000$ was created. What is Tunde's share of the revaluation profit in naira?

Cevabı ve açıklamayı göster

Cevap: 9500

Cevap

Tunde's share of the revaluation profit is 9,500 naira.

The revaluation of assets and liabilities yields a total gain of

\text{₦}30,000

(from Premises) and total losses of

\text{₦}11,000

(

\text{₦}8,000

from Plant and Machinery plus

\text{₦}3,000

for Provision for Doubtful Debts). Subtracting losses from gains gives a net revaluation profit of

\text{₦}19,000

. Sharing this equally between Tunde and Femi gives Tunde a

\text{₦}9,500

share.

Adım Adım Çözüm

1

Determine total revaluation gains and losses

Total Gain =

\text{₦}30,000

; Total Loss =

\text{₦}8,000 + \text{₦}3,000 = \text{₦}11,000

.

An increase in an asset value is credited to the Revaluation Account as a gain, while decreases in assets and creation of provisions are debited as losses.

2

Calculate net profit on revaluation

Net Revaluation Profit =

\text{₦}30,000 - \text{₦}11,000 = \text{₦}19,000

.

Net revaluation profit represents the excess of total revaluation gains over total revaluation losses.

3

Calculate Tunde's share of revaluation profit

Tunde's Share =

\text{₦}19,000 \times \frac{1}{2} = \text{₦}9,500

.

The net revaluation profit must be distributed between existing partners according to their agreed profit-sharing ratio (1:1).

Anahtar Kavram

Calculation and Apportionment of Revaluation Profit in Partnership Accounts

Soru 7Soru →

Fatima, Usman, and Segun are partners sharing profits and losses in the ratio $5:3:2$ respectively. On 31st December 2025, they agreed to revalue the firm's assets and liabilities upon a structural reorganization. The revaluation details are as follows:
- Building with a book value of $\text{₦}50,000$ is revalued upwards by $20\%$ .
- Furniture with a book value of $\text{₦}20,000$ is written down to $\text{₦}15,000$ .
- Provision for doubtful debts, currently standing at $\text{₦}800$ , is to be adjusted to $5\%$ of total trade debtors of $\text{₦}30,000$ .
- An unrecorded accrued electricity bill of $\text{₦}1,300$ is to be recognized.
- Inventory valued at $\text{₦}18,000$ includes damaged items costed at $\text{₦}3,000$ , which can now be sold for only $\text{₦}1,000$ .

What is Segun's share of the net revaluation profit or loss?

\text{₦}200

profit credited to Segun's capital account

\text{₦}200

loss debited to Segun's capital account

\text{₦}160

loss debited to Segun's capital account

\text{₦}300

profit credited to Segun's capital account

Cevabı ve açıklamayı göster

Cevap: $\text{₦}200$ profit credited to Segun's capital account

Cevap

\text{₦}200

profit credited to Segun's capital account

The correct answer reflects a net revaluation profit of

\text{₦}1,000

calculated by subtracting total revaluation losses of

\text{₦}9,000

(Furniture

\text{₦}5,000

, Provision Increase

\text{₦}700

, Accrued Liability

\text{₦}1,300

, Inventory Write-down

\text{₦}2,000

) from the building appreciation gain of

\text{₦}10,000

. Segun's share under the

5:3:2

ratio is

\frac{2}{10} \times \text{₦}1,000 = \text{₦}200

, which is credited to Segun's capital account.

Adım Adım Çözüm

1

Calculate individual revaluation gain and loss amounts

Building Gain =

20\% \times \text{₦}50,000 = \text{₦}10,000

.
Furniture Loss =

\text{₦}20,000 - \text{₦}15,000 = \text{₦}5,000

.
Increase in Provision for Doubtful Debts =

(5\% \times \text{₦}30,000) - \text{₦}800 = \text{₦}1,500 - \text{₦}800 = \text{₦}700

.
Accrued Electricity Liability Loss =

\text{₦}1,300

.
Inventory Loss =

\text{₦}3,000 - \text{₦}1,000 = \text{₦}2,000

.

Revaluation gains increase asset values or reduce liabilities, whereas revaluation losses decrease asset values or create/increase liabilities.

2

Compute total revaluation gains, total losses, and net revaluation profit or loss

Total Revaluation Gains =

\text{₦}10,000

.
Total Revaluation Losses =

\text{₦}5,000 + \text{₦}700 + \text{₦}1,300 + \text{₦}2,000 = \text{₦}9,000

.
Net Revaluation Profit =

\text{₦}10,000 - \text{₦}9,000 = \text{₦}1,000

.

Net revaluation profit is determined by taking total credits (gains) minus total debits (losses) in the Revaluation Account.

3

Apportion net revaluation profit to Segun using the old ratio

Segun's share =

\frac{2}{5+3+2} \times \text{₦}1,000 = \frac{2}{10} \times \text{₦}1,000 = \text{₦}200

profit.

Revaluation profit belongs to existing partners in their existing profit and loss sharing ratio and is credited to their respective capital accounts.

Anahtar Kavram

Revaluation of Assets and Liabilities in Partnership

Soru 8Soru →

Match each partnership revaluation transaction on the left with its corresponding double-entry accounting rule on the right.

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Cevabı ve açıklamayı göster

Cevap

1. Increase in Provision for Doubtful Debts → Debit Revaluation Account and Credit Provision for Doubtful Debts Account; 2. Reduction in Sundry Creditors → Credit Revaluation Account and Debit Sundry Creditors Account; 3. Appreciation in Plant and Machinery → Credit Revaluation Account and Debit Plant and Machinery Account; 4. Unrecorded Accrued Wages → Debit Revaluation Account and Credit Accrued Wages Account.

Each revaluation adjustment follows basic nominal account rules: gains (asset appreciation, liability reduction) are credited to the Revaluation Account, while losses (increased provisions, unrecorded liabilities) are debited to the Revaluation Account.

Adım Adım Çözüm

1

Identify the nature (gain or loss) of each revaluation item

Asset appreciations and liability reductions are gains. Asset depreciations, provision increases, and unrecorded liabilities are losses.

Revaluation gains increase capital while revaluation losses decrease capital.

2

Apply double-entry rules for revaluation gains

Debit the specific asset/liability account and Credit the Revaluation Account.

The Revaluation Account acts as a nominal account where all gains are credited.

3

Apply double-entry rules for revaluation losses

Debit the Revaluation Account and Credit the specific asset/liability account.

Nominal accounts are debited with all losses and expenses.

Anahtar Kavram

Double-entry rules for posting asset and liability revaluation adjustments to the Revaluation Account.

Soru 9Soru →

Obinna and Nneka are in a partnership sharing profits and losses in the ratio $3:2$ . On 1st July 2025, they agreed to revalue their business assets and liabilities. Land and Buildings (book value $\text{₦}500,000$ ) was revalued at $\text{₦}650,000$ , Plant and Machinery (book value $\text{₦}300,000$ ) was reduced to $\text{₦}240,000$ , a provision for doubtful debts of $5\%$ was created on Debtors of $\text{₦}100,000$ , and an unrecorded accrued expense of $\text{₦}15,000$ was recognized. What is Obinna's share of the revaluation profit in Naira ( $\text{₦}$ )?

Cevabı ve açıklamayı göster

Cevap: 42000

Cevap

Obinna's share of the revaluation profit is ₦42,000.

The total appreciation in asset value gives a revaluation gain of ₦150,000 (Land & Buildings). Total decreases and new liabilities create revaluation losses of ₦80,000 (Plant & Machinery ₦60,000 + Provision for Doubtful Debts ₦5,000 + Accrued Expense ₦15,000). The net revaluation profit is ₦70,000 (₦150,000 - ₦80,000). Allocating this profit according to the existing ratio of 3:2 gives Obinna 3/5 × ₦70,000 = ₦42,000.

Adım Adım Çözüm

1

Determine total revaluation gains

Gain on Land and Buildings = ₦150,000

Land and Buildings increased from ₦500,000 to ₦650,000.

2

Determine total revaluation losses

Total revaluation losses = ₦80,000

Sum of asset reduction (₦60,000), new provision for doubtful debts (₦5,000), and accrued expense liability (₦15,000).

3

Calculate net profit on revaluation

Net profit = ₦70,000

Revaluation gains (₦150,000) exceed revaluation losses (₦80,000) by ₦70,000.

4

Apportion net profit to Obinna using his share of the profit ratio

Obinna's share = ₦42,000

Obinna receives 3/5 of the total revaluation profit (3/5 × ₦70,000).

Anahtar Kavram

Calculation and Division of Net Profit on Partnership Revaluation

Soru 10Soru →

Zainab, Chinedu, and Dele are partners in a firm sharing profits and losses in the ratio $5:3:2$ respectively. On 31st March 2026, they agreed to revalue the firm's assets and liabilities upon restructuring. The book values and revaluation terms are given below:

Asset / Liability	Book Value (₦)	Agreed Revaluation Term
Freehold Premises	450,000	Revalued at ₦620,000
Plant & Machinery	300,000	Reduced by 10% write-down
Motor Vehicles	180,000	Revalued downwards by 15%
Trade Debtors	120,000	Provision for doubtful debts created at 5%
Inventory	95,000	Revalued at ₦84,000
Accounts Payable & Accruals	80,000	Discount of ₦2,000 expected from creditors; unrecorded accrued expense of ₦14,000 discovered

What is the net amount, in Naira (₦), to be credited to Zainab's capital account as her share of the revaluation profit?

Cevabı ve açıklamayı göster

Cevap: 42000

Cevap

The net amount to be credited to Zainab's capital account is ₦42,000.

Total revaluation gains equal ₦172,000 (Premises appreciation of ₦170,000 + Creditors discount of ₦2,000). Total revaluation losses equal ₦88,000 (Plant write-down ₦30,000 + Motor vehicles loss ₦27,000 + Doubtful debts provision ₦6,000 + Inventory reduction ₦11,000 + Unrecorded liability ₦14,000). The net profit on revaluation is ₦172,000 - ₦88,000 = ₦84,000. Allocating this to Zainab using her ratio fraction of 5/10 yields ₦42,000 credited to her capital account.

Adım Adım Çözüm

1

Calculate Total Revaluation Gains

₦172,000

Revaluation gains arise from increase in asset values (Premises appreciation of ₦170,000) and decrease in liabilities (Creditors discount of ₦2,000).

2

Calculate Total Revaluation Losses

₦88,000

Revaluation losses arise from reductions in asset values (Plant ₦30,000, Vehicles ₦27,000, Inventory ₦11,000), creation of provisions (Doubtful debts ₦6,000), and increase in liabilities (Accrued expenses ₦14,000).

3

Compute Net Revaluation Profit

₦84,000

Subtracting total revaluation losses (₦88,000) from total revaluation gains (₦172,000) yields a net gain of ₦84,000.

4

Apportion Net Profit to Zainab's Capital Account

₦42,000

Revaluation profit must be shared among existing partners in their old profit-sharing ratio (5:3:2). Zainab's share is 5/10 of ₦84,000.

Anahtar Kavram

Partnership Revaluation Profit Distribution

Soru 11Soru →

Ibrahim and Kemi are partners sharing profits and losses in the ratio $3:2$ . On 1st January 2026, they agreed to revalue their firm's assets and liabilities as follows:

- Building (book value $\text{₦}500,000$ ) revalued to $\text{₦}620,000$
- Furniture (book value $\text{₦}150,000$ ) revalued to $\text{₦}120,000$
- Provision for doubtful debts of $5\%$ created on trade debtors of $\text{₦}100,000$
- An unrecorded accrued electricity bill of $\text{₦}15,000$ recognized

What is the amount credited to Ibrahim's capital account as his share of the revaluation profit?

\text{₦}42,000

\text{₦}28,000

\text{₦}45,000

\text{₦}70,000

Cevabı ve açıklamayı göster

Cevap: $\text{₦}42,000$

Cevap

\text{₦}42,000

is credited to Ibrahim's capital account as his share of revaluation profit.

Revaluation gain from Building appreciation is

\text{₦}120,000

. Revaluation losses comprise Furniture depreciation (

\text{₦}30,000

), Provision for Doubtful Debts (

\text{₦}5,000

), and unrecorded electricity liability (

\text{₦}15,000

), totaling

\text{₦}50,000

. Subtracting total losses from total gain yields a net revaluation profit of

\text{₦}70,000

. Ibrahim's

3/5

share of this net profit equals

\text{₦}42,000

.

Adım Adım Çözüm

1

Calculate gains and losses on revaluation

Gain on Building =

\text{₦}620,000 - \text{₦}500,000 = \text{₦}120,000

. Loss on Furniture =

\text{₦}150,000 - \text{₦}120,000 = \text{₦}30,000

. Provision for Doubtful Debts =

5\% \times \text{₦}100,000 = \text{₦}5,000

. Unrecorded Liability =

\text{₦}15,000

.

Increases in assets are gains (credited), while decreases in assets and increases in liabilities are losses (debited) in the Revaluation Account.

2

Determine the net revaluation profit

Total Revaluation Gain =

\text{₦}120,000

. Total Revaluation Loss =

\text{₦}30,000 + \text{₦}5,000 + \text{₦}15,000 = \text{₦}50,000

. Net Revaluation Profit =

\text{₦}120,000 - \text{₦}50,000 = \text{₦}70,000

.

Net revaluation profit equals total credits minus total debits in the Revaluation Account.

3

Allocate net revaluation profit to Ibrahim using the old profit-sharing ratio

Ibrahim's share =

\frac{3}{3+2} \times \text{₦}70,000 = \frac{3}{5} \times \text{₦}70,000 = \text{₦}42,000

.

Revaluation profit or loss belongs to existing partners in their agreed profit-sharing ratio.

Anahtar Kavram

Revaluation Account Profit Allocation

Revaluation of Assets and Liabilities

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