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Shruti and Vandna were partners. Their capitals as on 1st April 2023 were ₹ 3,00,000 and ₹ 2,00,000, respectively. Shruti’s share of the loss will be ______. - Accounts

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Question

Shruti and Vandna were partners. Their capitals as on 1st April 2023 were ₹ 3,00,000 and ₹ 2,00,000, respectively. Interest on capital is to be allowed @ 8% p.a. as a charge. On 1st November 2023, Shruti advanced ₹ 2,00,000 as a loan to the firm, and on the same date, the firm advanced a loan of ₹ 80,000 to Vandna. Both the loans were without an agreement. The loss for the year ending 31st March, 2024, before allowing and charging interest on the loan, was ₹ 35,000.

Based on the above information, choose the correct answer:

Shruti’s share of the loss will be ______.

Options

  • ₹ 48,000

  • ₹ 40,000

  • ₹ 40,500

  • ₹ 48,600

MCQ
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Solution

Shruti’s share of the loss will be ₹ 40,000.

Explanation:

 
Loss for the year 35,000
Add: Interest on Capital:  
Shruti: 8% on 3,00,000 24,000
Vandna: 8% on 2,00,000 16,000
Add: Interest on Loan:
`2,00,000 xx 6/100 xx 5/12`
5,000
  80,000

Shruti’s share of loss = `80,000 xx 1/2`

= ₹ 40,000

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Chapter 1: Accounting for Partnership Firms - Fundamentals - CASE BASED MCQs - 1 [Page 1.34]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 1 Accounting for Partnership Firms - Fundamentals
CASE BASED MCQs - 1 | Q (d) | Page 1.34
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