एक वाक्य में उत्तर दीजिए -
(3) पूँजी खाता जिसका शेष प्रति वर्ष बदलता है, कहलाता है।
(2) साझेदारी व्यवसाय में न्यूनतम सदस्य संख्या एवं अधिकतम सदस्य संख्या कितनी है ?
(3) फर्म द्वारा साझेदारों को पूँजी पर ब्याज कब दिया जाता है ?
(4) वे व्यक्ति जो एक दूसरे के लाभ साझेदारी में सम्मिलित हुए है, सामूहिक रूप से क्या कहलाते है ?
(5) साझेदारों के मध्य लाभ विभाजन करने के लिए कौन सा खाता बनाया जाता है ?
Answer in a sentence -
(3) The capital account whose balance changes every year is called.
(2) What is the minimum number and maximum number of members in a partnership business?
(3) When does the firm pay interest on the capital to the partners?
(4) What are those individuals who have joined each other in profit sharing, collectively called?
(5) Which account is created to divide the profit among the partners?
Answers
Answer:
1) Method of capital account in which capital balances of partners changes every year is the fluctuating capital method. A term for a partnership. ... Under this technique, as the name suggest, each partner's capital continues to change from moment to time.
2) As per the provisions of Companies Act, 2013, there must be a minimum of 2 members to form the partnership firm and the maximum number should not exceed 100 partners.
3) The interest payable by a firm to its partners should not be for a period falling prior to the date of such partnership deed authorizing the payment of such interest. (3) The rate of interest payable to the partners shall not exceed 12% simple interest per annum.
4) Persons who have entered into partnership with one another are individually called 'partners and collectively called 'firm'. The name under which the business is carried is called the 'firm's name'.
5) In this account how the profit or loss among the partners of the firm is distributed is shown. Through this account, all adjustments in respect of partner's salary, partner's commission, interest on capital,interest on drawings, etc. are made.
Explanation: