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प्रश्न
Read the following text and answer the given question:
|
A and B are partners having fixed Capitals of ₹ 3,00,000 and ₹ 2,00,000 on 1st April 2023. They are allowed interest on Capitals @ 8% p.a. and are charged interest on drawings @ 10% p.a. During the year, A withdrew ₹ 5,000 per month in the beginning of every month, whereas B withdrew ₹ 15,000 per quarter at the end of every quarter. The profits for the year ended 31st March, 2024, before the above mentioned adjustments were ₹ 1,34,500. |
Share of Profit will be ______.
विकल्प
A ₹ 60,000 and B ₹ 40,000
A ₹ 50,000 and ₹ 50,000
A ₹ 50,250 and ₹ 50,250
A ₹ 60,300 and ₹ 40,200
MCQ
रिक्त स्थान भरें
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उत्तर
Share of Profit will be A ₹ 50,000 and ₹ 50,000.
Explanation:
| Dr. | PROFIT AND LOSS APPROPRIATION ACCOUNT | Cr. | |||
| Particulars | ₹ | ₹ | Particulars | ₹ | ₹ |
| To Interest on Capitals: | By Profit & Loss A/с | 1,34,500 | |||
| A | 24,000 | By Interest on Drawings: | |||
| B | 16,000 | 40,000 | A | 3,250 | |
| To Profit transferred to: | B | 2,250 | 5,500 | ||
| A's Current A/c | 50,000 | ||||
| B's Current A/c | 50,000 | 1,00,000 | |||
| 1,40,000 | 1,40,000 | ||||
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