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प्रश्न
A, B and C were partners, sharing profits and losses equally. B died on 31 August 2023, and the total amount transferred to B’s executors was ₹ 13,20,000. B’s executors were being paid ₹ 1,20,000 immediately, and the balance was to be paid in four equal semi-annual installments together with interest @ 10% p.a. Total amount of interest to be credited to B’s executors account for the year ended March 31, 2024, will be?
पर्याय
₹ 70,000
₹ 67,500
₹ 60,000
₹ 77,000
MCQ
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उत्तर
₹ 67,500
Explanation:
| B’s executors A/c | |||||
| Date | Particulars | Amount (₹) | Date | Particulars | Amount (₹) |
| 2023 | 2023 | ||||
| Aug 31 | To Bank A/c | 1,20,000 | Aug 31 | By B’s Capital A/c | 13,20,000 |
| 2024 | 2024 | ||||
| Feb 29 | To Bank A/c | 3,60,000 | Feb 29 | By Interest A/c | 60,000 |
| March 31 | To Balance c/d | 9,07,500 | March 31 | By Interest A/c | 7,500 |
| 13,87,500 | 13,87,500 | ||||
∴ Total amount of interest = 60,000 + 7,500
= ₹ 67,500
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