मराठी

Yamini and Sonia are partners in a firm. Sonia withdrew ₹ 12,000 at the end of each quarter and interest on drawings was calculated at ₹ 1,440 at the end of the year.

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प्रश्न

Yamini and Sonia are partners in a firm. Sonia withdrew ₹ 12,000 at the end of each quarter and interest on drawings was calculated at ₹ 1,440 at the end of the year.

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उत्तर

Drawings are made on:

  • 30th June → 9 months
  • 30th September → 6 months
  • 31st December → 3 months
  • 31st March → 0 months

Average period = 4.5 months

Total drawings = ₹ 48,000

Let the rate = R%

`1440 = (48,000 xx R xx 4.5)/(100 xx 12)`

1440 = 180R 

R = 8%

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पाठ 1: Accounting for Partnership Firms - Fundamentals - PRACTICAL QUESTIONS [पृष्ठ १.१२५]

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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 89. (ii) | पृष्ठ १.१२५
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