A's capital on January 1, 2008 90,000 interest on drawings 10,000, Interest on Capital 4000 drawings 28,000, Profit for the year 30,000. His capital on 31st December, 2008 is?
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Explanation:
PARTICULARS AMT RS.
Capital at the beginning of the year 65,000
less: drawings 14,000
less: int. on drawings 5,000
add: int.on capital 2,000
add: profit for the year 15,000
Capital at the end of the year 63,000
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