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प्रश्न
Vishu and Himanshu are partners in a firm. From the following Balance sheet and information given, calculate interest on capitals @ 6% p.a. for the year, ending 31st March, 2026:
| Liabilities | ₹ | Assets | ₹ |
| Vishu's Capital A/c | 1,50,000 | Cash in Hand | 12,000 |
| Himanshu's Capital A/с | 1,20,000 | Other Assets | 2,76,000 |
| P & L Appropriation A/c - 2025-26 | 45,000 | Drawings: Vishu | 27,000 |
| 3,15,000 | 3,15,000 |
During the year ending 31st March, 2026, Vishu's drawings were ₹ 27,000 and Himanshu's drawings ₹ 18,000. Profit earned by the firm during 2025-26 was ₹ 87,000.
संख्यात्मक
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उत्तर
1. Distributed Profit
Profit Distributed = 87,000 − 45,000 = 42,000
Share per Partner (1 : 1) = `(42,000)/2 = 21,000`
2. Opening Capital
Vishu: 1,50,000 (Closing Capital) − 21,000 (Profit) = 1,29,000
Himanshu: 1,20,000 (Closing Capital) + 18,000 (Drawings) − 21,000 (Profit) = 1,17,000
3. Interest on Capital (@ 6% p.a.)
Vishu: `1,29,000 xx 6/100 = 7,740`
Himanshu: `1,17,000 xx 6/100 = 7,020`
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