Question

A and B are partners sharing profits and losses in the ratio of 3:2. On 01/01/2012, their capitals wereA-40,000 and B-30,000. Interest is allowed on their capital at 10% p.a. A is allowed an annual salary of 12,000 and B is allowed commission of 10,000. Their drawings during the year were: A-5,000 andB-6,000 and interest on their drawings amounted to 500 and 600 respectively. The net profit of the firm for the year ending 31/12/2012 after adjusting the above items stood at 3 20,000. Prepare Partner's Capital a/c under Fluctuating Method.
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Answer 1

Adobe Creative Suite is the standard for most Graphic Designers. You will want to become familiar with PhotoShop, Illustrator,and InDesign, as the majority of design work can be created through these tools.

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