বজাৰ ব্যৱস্থাত সম্প্ৰদাযিক প্ৰভাৱৰ ওপৰত এটি টোকা
Answers
Answer:
Profit and Loss Account
for the year ended ...
Dr.
Cr.
Particulars
Amount
(₹)
Particulars
Amount
(₹)
Manager’s Commission
750
Profit before B’s Salary
15,000
(5% of Rs 15,000)
(12,500 + 2,500)
Profit transferred to Profit and Loss Appropriation Account
14,250
15,000
15,000
Profit and Loss Appropriation Account
for the year ended ...
Dr.
Cr.
Particulars
Amount
(₹)
Particulars
Amount
(₹)
Interest on Capital A/c:
Profit and Loss A/c
14,250
A
3,000
B
1,800
4,800
B’s Salary
2,500
Profit transferred to:
A’s Capital A/c
4,170
B’s Capital A/c
2,780
6,950
14,250
14,250
Partners’ Capital Accounts
Dr.
Cr.
Particulars
A
B
Particulars
A
B
Balance c/d
57,170
37,080
Balance b/d
50,000
30,000
Interest on Capital A/c
3,000
1,800
Salary A/c
2,500
P/L Appropriation A/c
4,170
2,780
57,170
37,080
57,170
37,080
Working Notes:
WN 1 Calculation of Managers’ Commission
1. Managers’ Commission = 5% on Net Profit (before Salary)
Profit before Salary = Profit after Salary + Salary = 12,500 + 2500 = Rs 15,000
WN 2 Calculation of Interest on Capital
WN 3 Calculation of Profit Share of each Partner
Profit available for distribution = 12,500 − 750 − 3,000 − 1,800 = Rs 6,950
Profit sharing ratio = 3 : 2