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A, B, and C, sharing profits in the ratio of 2 : 2 : 1 have fixed capitals of ₹ 3,00,000, ₹ 2,00,000 and ₹ 1,00,000 respectively. - Accounts

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Question

A, B, and C, sharing profits in the ratio of 2 : 2 : 1 have fixed capitals of ₹ 3,00,000, ₹ 2,00,000 and ₹ 1,00,000 respectively. After closing the accounts for the year ending 31st March, 2024, it was discovered that interest on capitals was provided @ 12% instead of 10% p.a. In the adjusting entry:

Options

  • Cr. A ₹ 1,200; Dr. B ₹ 800 and Dr. C ₹ 400

  • Dr. A ₹ 1,200; Cr. B ₹ 800 and Cr. C ₹ 400

  • Cr. A ₹ 800 ; Cr. B ₹ 400 and Dr. C ₹ 1,200

  • Dr. A ₹ 800; Dr. B ₹ 400 and Cr. C ₹ 1,200

MCQ
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Solution

Dr. A ₹ 1,200; Cr. B ₹ 800 and Cr. C ₹ 400

Explanation:

Particulars A (₹) B (₹) C (₹) Total (₹)
Partners less credited with 2% interest  6,000 4,000 2,000 12,000
By allowing this interest, the profits of the firm will be reduced by 12,000. This loss will be divided in the ratio of 2 : 2 : 1.  4,800 4,800 2,400 12,000
  (Dr.) 1,200 (Cr.) 800 (Cr.) 400
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Chapter 1: Accounting for Partnership Firms - Fundamentals - OBJECTIVE TYPE QUESTIONS [Page 1.183]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 1 Accounting for Partnership Firms - Fundamentals
OBJECTIVE TYPE QUESTIONS | Q 67. | Page 1.183
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