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what will be the adjustment for-
WCF
WCR
IFF
IFR
​Goodwill
in realisation A/C.

WCF= WCR; when there is no adjustment regarding WC liability, then distribute it in capital accounts.

IFF=IFR; if there are investments in the balance sheet, transfer IFF to realisation account. If not, then distribute through capital account.

Goodwill(mentioned in the balance sheet) will be transferred to realisation account in all cases.
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wcr and WCF are the same thing.
Iff and ifr are the same thing too.
wcr is distributed among partners in theri old profit sharing ratio.. Of there is no claim on it.
IfF is also distributed among partners in their old profit sharing ratio...
Cash balance will tally if Iff is distributed among partners... But it reduces the profit or loss on realisation a/c.
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It's your wish to distribute the goodwill among partners AUR just transfer it to realisation a/c
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