English

State Whether the following Statement is True or False: Interest on partner's loan is credited to his capital account.

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Question

State Whether the following Statement is True or False:

Interest on partner's loan is credited to his capital account.

True or False
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Solution

The statement is false.

Explanation:

Interest on a partner's loan is credited to the Partner's Loan Account, not to the Capital Account. It is treated as a business expense and is payable even if the firm incurs a loss, unless otherwise agreed.

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Chapter 1: Accounting for Partnership Firms - Fundamentals - OBJECTIVE TYPE QUESTIONS [Page 1.142]

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D. K. Goel Accountancy Part A Volume 1 and 2 [English] Class 12
Chapter 1 Accounting for Partnership Firms - Fundamentals
OBJECTIVE TYPE QUESTIONS | Q (B) 11. | Page 1.142
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