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State two differences between a partner’s loan account and a partner’s capital account. - Accounts

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Question

State two differences between a partner’s loan account and a partner’s capital account.

Distinguish Between
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Solution

Basis Partner’s Loan Account Partner’s Capital Account
Nature It is a liability for the firm. It represents the partner’s ownership in the firm.
Interest Interest is a charge against profits and is paid even if there is a loss. Interest is an appropriation of profits and paid only out of profits.
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Chapter 1: Accounting for Partnership Firms - Fundamentals - SHORT ANSWER QUESTIONS [Page 1.134]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 1 Accounting for Partnership Firms - Fundamentals
SHORT ANSWER QUESTIONS | Q 62. | Page 1.134
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