Question

3.
Amrit
Pal
and
Raj
Kumar
started
a
partnership
business
on
1.1.2015
with
capital
contribution
of
50,000
and
40,000
respectively
sharing
profits
in
the
ratio
of
2
:
3
.
During
the
year
they
earned
a
profit
of
30,000
after
all
appropriations
.
According
to
the
partnership
deed
both
the
Commission
Share of Profits for 2014-15 "
Ans. Capital Balance (Cr.): Manav * 1,09,700, Raghav * 89,820]
Ос
9.
10
partners are entitled to * 1,000 per month as salaries and 5% interest on capital. Their
drawings during the year amounted to 10,000 and * 6,000 respectively.
Prepare Partners' Capital Accounts when :
(1) Capital is Fixeds and (ii) Capital is Fluctuating.
(Ans. (1) When Capital is Fixed : Capital A/c Balance (Cr.) : Amrit Pal 50,000, Raj Kumar
* 40,000. Current Account Balance (Cr.) Amrit Pal 16,500, Raj Kumar 26,000.
(ii) When Capital is Fluctuating : Capital A/c Balance (Cr.) Amrit Pal 66,500​

Answer 1

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