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

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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]

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

संबंधित प्रश्‍न

Define Partnership Deed.


Choose the Correct Answer.

The partnership deed also called ______


The document which contains the terms of the agreement of partnership is called ______.


Consider the following statement.

Statement 1: "Partner is entitled to claim any interest on the amount of capital contributed by him in the firm as a matter of right".

Statement 2: "Interest can be allowed when it is expressly agreed to by the partners".


Mohan and Sham are partners in a firm. State whether the claim is valid if the partnership agreement is silent in the following matters:

"Mohan is an active partner. He wants a salary of Rs. 10,000 per year".


The partner who provides capital and shares profit and loss in the partnership business but does not take an active part in the management is known as ______.


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


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


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\[\ce{MX(s)-> M^⊕(g) + X^⊖(g)}\]

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Rudra, Dev and Shiv were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Their fixed capitals were ₹ 6,00,000, ₹ 4,00,000 and ₹ 2,00,000 respectively. Besides his capital Shiv had given a loan of ₹ 75,000 to the firm. Their partnership deed provided for the following:

  1. Interest on capital @9% p.a.
  2. Interest on partner's drawings @ 12% p.a.
  3. Salary to Rudra ₹ 30,000 per month and to Dev ₹ 40,000 per quarter.
  4. Interest on Shiv's loan @ 9% p.a.

During the year Rudra withdrew ₹ 50,000 at the end of each quarter; Dev withdrew ₹ 50,000 in the beginning of each half year and Shiv withdrew ₹ 70,000 at the end of each half year.

The profit of the firm for the year ended 31-3-2022 before allowing interest on Shiv's loan was ₹ 7,06,750.

How much amount of net profit will be transferred to Profit and Loss Appropriation A/c?


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