मराठी

Calculate the interest on Drawings of Anuradha @ 9% p.a. for the year ended 31st March 2026, if she withdrew ₹ 10,000 in the beginning of each quarter.

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प्रश्न

Calculate the interest on Drawings of Anuradha @ 9% p.a. for the year ended 31st March 2026, if she withdrew ₹ 10,000 in the beginning of each quarter.

संख्यात्मक
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उत्तर

1. Total Drawings

Number of quarters in a year: 4

Amount per quarter: ₹ 10,000

Total amount withdrawn: 10,000 × 4 = 40,000

2. Average Period

Months remaining after first drawing (1st April): 12 months

Months remaining after last drawing (1st January): 3 months

Formula: `"Months left after first drawing + Months left after last drawing"/2`

Calculation: `(12 + 3)/2 = 7.5` months

3. Interest Formula & Computation

Interest on drawings = `"Total Drawings" xx "Rate"/100 xx "Average Period"/12`

Interest on drawings = `40,000 xx 9/100 xx 7.5/12`
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पाठ 1: Accounting for Partnership Firms - Fundamentals - PRACTICAL QUESTIONS [पृष्ठ १.१२४]

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डी. के. गोएल Accountancy Part A Volume 1 and 2 [English] Class 12
पाठ 1 Accounting for Partnership Firms - Fundamentals
PRACTICAL QUESTIONS | Q 81. | पृष्ठ १.१२४
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