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प्रश्न
Himanshu withdrews Rs 2,500 at the end Month of each month. The Partnership deed provides for charging the interest on drawings @ 12% p.a. Calculate interest on Himanshu’s drawings for the year ending 31st December, 2017.
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उत्तर
Total Drawing of Himanshu = Rs 2,500 × 12 = Rs 30,000
Interest on Drawing = `"Total Drawings "× "Rate"/100 xx 11/(2 xx 12) `
`= "Rs" 30000 xx 12/100 xx 11/(2 xx 12)`
= Rs 1650
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|
|
Sukesh (Rs) |
Verma* (Rs) |
|
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|
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|
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|
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| Particulars | (₹) | Particulars | (₹) |
| To Interest on Capital | By Profit & loss account (After manager’s commission) | ___(2)___ | |
| Richa | ______ | ||
| Anmol | ______ | ||
| To Anmol’s Salary a/c | 12,500 | ||
| To Profit transferred to: | |||
| Richa’s Capital A/C (1) | ___(1)___ | ||
| Anmol’s Capital A/c | ______ | ||
| ______ | ______ |
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