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प्रश्न
Kaveri and Tapti are partners sharing profits in the ratio of 2 : 1. The following particulars are obtained from their books:
- Closing capitals as on 31st March 2023 were Kaveri ₹ 6,15,000 and Tapti at ₹ 3,60,000 after all adjustments as per the partnership deed.
- Drawings during the year were Kaveri, ₹ 10,000 per month, and Tapti, ₹ 15,000 per quarter.
- Interest on capital is allowed to them as per the partnership deed @ 5% p.a. on opening capitals.
- Divisible profit during the year was ₹ 3,15,000.
Calculate the opening capitals of partners.
संख्यात्मक
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उत्तर
| Particulars | Kaveri (₹) | Tapti (₹) |
| Closing capitals as on 31st March, 2023 | 6,15,000 | 3,60,000 |
| Add: Drawings | 1,20,000 | 60,000 |
| 7,35,000 | 4,20,000 | |
| Less: Share of profit (₹ 3,15,000 in 2 : 1) | 2,10,000 | 1,05,000 |
| Opening capitals (including interest on capital) | 5,25,000 | 3,15,000 |
| Less: Interest on capital: | ||
| Kaveri = `5,25,000 xx 5/105` = ₹ 25,000 | 25,000 | - |
| Tapti = `3,15,000 xx 5/105` = ₹ 15,000 | - | 15,000 |
| Opening capitals as on 1st April 2022 | 5,00,000 | 3,00,000 |
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