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How will you calculate interest on the drawings of equal amounts on the first day of every month of a calendar year? - Accounts

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प्रश्न

How will you calculate interest on the drawings of equal amounts on the first day of every month of a calendar year?

लघु उत्तर
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उत्तर

When equal amounts are withdrawn on the first day of every month during a calendar year, interest on drawings is calculated by the average period method.

In this case, the average period is taken as 6.5 months.

The interest on drawings is calculated using the formula:

Interest on drawings = `"Total drawings" xx "Rate of interest" xx 6.5/12`

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पाठ 1: Accounting for Partnership Firms - Fundamentals - SHORT ANSWER QUESTIONS [पृष्ठ १.१३१]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
पाठ 1 Accounting for Partnership Firms - Fundamentals
SHORT ANSWER QUESTIONS | Q 45. | पृष्ठ १.१३१
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