मराठी

A, B and C are partners, their partnership deed provides for interest on drawings at 8% per annum. B withdrew a fixed amount in the middle of every month - Accounts

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प्रश्न

A, B and C are partners, their partnership deed provides for interest on drawings at 8% per annum. B withdrew a fixed amount in the middle of every month, and his interest on drawings amounted to ₹ 4,800 at the end of the year. What was the amount of his monthly drawings?

पर्याय

  • ₹ 10,000

  • ₹ 5,000

  • ₹ 1,20,000

  • ₹ 48,000

MCQ
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उत्तर

₹ 10,000

Explanation:

Interest on Drawings = `"Total Drawings" xx "Rate"/100 xx 6/12`

4,800 = `"Total Drawings" xx 8/100 xx 6/12`

Total Drawings = `(4,800 xx 100 xx 12)/(8 xx 6)`

= `(57,60,000)/48`

= 1,20,000

The amount of monthly drawings is determined by dividing the total drawings by the number of months in a year.

Monthly Drawings = `"Total Drawings"/12`

= `(1,20,000)/12`

= 10,000

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  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 1: Accounting for Partnership Firms - Fundamentals - OBJECTIVE TYPE QUESTIONS [पृष्ठ १.१८५]

APPEARS IN

डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
पाठ 1 Accounting for Partnership Firms - Fundamentals
OBJECTIVE TYPE QUESTIONS | Q 77. | पृष्ठ १.१८५

संबंधित प्रश्‍न

What is the meaning of Partnership Deed?


What are the contents of the partnership deed?


According to the Partnership Act, the relation of partnership arises from ______ and not from status.


In the absence of a Partnership Deed, interest on a loan of a partner is allowed ______


When there is no partnership deed, the partners are entitled to which of the following?


Partners share profit & losses in ______ ratio in the absense of partnership deed.


Partners share profit & losses in ______ ratio in the absense of partnership deed.


Complete the Correlation:

Perfect competition : Free entry and exit :: ______ Barriers to entry.


When there is no partnership agreement between partners, the division of Profits takes place in ______ ratio.


Richa and Anmol are partners sharing profits in the ratio of 3:2 with capitals of ₹ 2,50,000 and ₹ 1,50,000 respectively. Interest on capital is agreed @ 6% p.a. Anmol is to be allowed an annual salary of 12,500. During the year ended 31st March 2023, the profits of the year prior to calculation of interest on capital but after charging Anmol’s salary amounted to ₹ 62,000. A provision of 5% of this profit is to be made in respect of manager’s commission.

Following is their Profit & Loss Appropriation Account

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 ______    
  ______   ______
 

The amount to be reflected in blank (1) will be:


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