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Final settlement

To make final settlement in a joint venture :

A. joint bank account is closed first

B. joint bank account and venturers’ accounts are closed

C. joint venture is closed last

D. joint venture account is closed first and the remaining account are closed simultaneously

For determining profit / loss of the joint venture –

A. joint venture account is prepared

B. memorandum joint venture account is prepared

C. joint venture account or memorandum joint venture account is prepared

D. joint venture account and memorandum joint venture account is prepared

A joint venture will come to an end as soon as

A. income is received and payments are made

B. income is earned and payments are recognised

C. income is earned and payments are made

D. the venture is completed

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