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प्रश्न
Rahul, Rohit and Karan started partnership business on April 1, 2016 with capitals of Rs 20,00,000, Rs 18,00,000 and Rs 16,00,000, respectively. The profit for the year ended March 2017 amounted to Rs 1,35,000 and the partner’s drawings had been Rahul Rs 50,000, Rohit Rs 50,000 and Karan Rs 40,000. The profits are distributed among partner’s in the ratio of 3:2:1. Calculate the interest on capital @ 5% p.a.
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उत्तर
Interest on Capital :
Rahul = 20,00,000 × `5/100` = Rs 1,00,000
Rohit = 18,00,000 × `5/100` = Rs 90,000
Karan = 16,00,000 × `5/100` = Rs 80,000
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|
Liabilities |
Amount (Rs.) |
Amount (Rs.) |
Assets |
Amount (Rs.) |
Amount (Rs.) |
|
Mannu’s Capital |
30,000 |
40,000 | Drawings: | 6,000 | |
|
Shristhi’s Capital |
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Mannu | 4,000 | ||
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|
|
Rs |
|
February 01 |
4,000 |
|
May 01 |
10,000 |
|
June 30 |
4,000 |
|
October 31 |
12,000 |
|
December 31 |
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| Cost of goods sold | 50,000 |
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| 6% Fixed Deposit (made on 31.3.2021) | 20,000 |
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