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प्रश्न
Kaveri, Tapti and Krishna are partners. On 31st March, 2024 their capitals were ₹ 6,00,000, ₹ 4,00,000 and ₹ 2,00,000, respectively, after making adjustments for profits and drawings. Drawings of the partners were ₹ 50,000, ₹ 40,000 and ₹ 30,000 respectively. Profit for the year ended 31st March, 2024, was ₹ 2,40,000.
Subsequently, it was discovered that interest on capital @ 10% p.a. has been omitted. Interest on capital will be:
विकल्प
Kaveri ₹ 63,000; Tapti ₹ 44,000; Krishna ₹ 25,000
Kaveri ₹ 60,000; Tapti ₹ 40,000; Krishna ₹ 20,000
Kaveri ₹ 57,000; Tapti ₹ 36,000; Krishna ₹ 15,000
Kaveri ₹ 47,000; Tapti ₹ 28,000; Krishna ₹ 9,000
MCQ
रिक्त स्थान भरें
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उत्तर
Kaveri ₹ 57,000; Tapti ₹ 36,000; Krishna ₹ 15,000
Explanation:
| Table Showing Adjustment | |||
| Particulars | Kaveri (₹) | Tapti (₹) | Krishna (₹) |
| Capitals as on 31.3.2024 | 6,00,000 | 4,00,000 | 2,00,000 |
| Less: Share of profit ₹ 2,40,000 (which has already been added) | 80,000 | 80,000 | 80,000 |
| 5,20,000 | 3,20,000 | 1,20,000 | |
| Add: Drawings (which were previously deducted) | 50,000 | 40,000 | 30,000 |
| Capitals as on 1.4.2023 | 5,70,000 | 3,60,000 | 1,50,000 |
| Interest on capital @ 10% p.a. | 57,000 | 36,000 | 15,000 |
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