मराठी

Kamal, Ali and John are partners in a firm. On Kamal's retirement from the firm on 30th June, 2023, his capital account stood at ₹ 40,000 after all adjustments.

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प्रश्न

Kamal, Ali and John are partners in a firm. On Kamal's retirement from the firm on 30th June, 2023, his capital account stood at ₹ 40,000 after all adjustments.
The partners decided that Kamal be paid 50% of the amount due to him immediately and the balance, alongwith interest @ 6% per annum, be paid on 30th June, 2024.
The firm closes its books on 31st March every year.

You are required to prepare Kamal's Loan Account till it is finally closed.

खातेवही
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उत्तर

Dr. Kamal's Loan Account Cr.
Date Particulars Amount (₹) Date Particulars Amount (₹)
2024     2023    
31st March To Balance c/d 20,900 30th June By Kamal's Capital A/c 20,000
      2024    
      31st March By Interest A/c `(20,000xx6/100xx9/12)` 900
    20,900     20,900
2024     2024    
30th June To Balance c/d 21,200 1st April By Balance b/d 20,900
      30th June By Interest A/c `(20,000xx6/100xx3/12)` 300
    21,200     21,200
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पाठ 4: Retirement or Death of a Partner - LATEST I.S.C. ANNUAL EXAMINATION AND SPECIMEN QUESTIONS [पृष्ठ ४.१२५]

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डी. के. गोएल Accountancy Part 1 and 2 [English] Class 12 ISC
पाठ 4 Retirement or Death of a Partner
LATEST I.S.C. ANNUAL EXAMINATION AND SPECIMEN QUESTIONS | Q 3. | पृष्ठ ४.१२५
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