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Y is a partner in a firm. He withdrew regularly ₹ 12,000 at the end of every month for six months ending 31st March, 2024. If interest on drawings is charged @ 10% p.a., the interest charged will be _ - Accounts

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Question

Y is a partner in a firm. He withdrew regularly ₹ 12,000 at the end of every month for six months ending 31st March, 2024. If interest on drawings is charged @ 10% p.a., the interest charged will be ______.

Options

  • ₹ 2,100

  • ₹ 1,800

  • ₹ 1,500

  • ₹ 3,600

MCQ
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Solution

Y is a partner in a firm. He withdrew regularly ₹ 12,000 at the end of every month for six months ending 31st March, 2024. If interest on drawings is charged @ 10% p.a., the interest charged will be ₹ 1,500.

Explanation:

Total drawings = 12,000 × 6

= ₹ 72,000

Average Period = `("Time left after first drawing" + "Time left after last drawing")/2`

= `(5 + 0)/2`

= 2.5 months

Interest on drawings = `72,000 xx 10/100 xx 2.5/12`

= ₹ 1,500

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Chapter 1: Accounting for Partnership Firms - Fundamentals - OBJECTIVE TYPE QUESTIONS [Page 1.196]

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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 34. | Page 1.196
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