From the
following information, prepare :
1. The Profit and Loss Appropriation Account of P, Q and R for the year ended 31.12.15.
2. The Capital and Current Accounts of P, Q, R:
Partners
Capital (1.1.2015)
Current (1.1.2015)
Drawings (31.12.2015)
6.000
*2,000 (Cr.)
*10.000
1,000 (Cr.)
*4,800
R
16,000
*1,000 (Cr.)
(1) Interest is credited @6% p.a. on capital and is charged on drawings at the same rate.
Interest is neither credited nor charged on the balance of current accounts.
(11) Each partner took at the end of each quarter 25% of his drawings.
(iii) Pand Q were to be credited with salaries of * 2,400 and 7 1,600 p.a. respectively.
(iv) On 1.7.2015, P paid in additional * 2,000 as capital and R withdrew * 2,000 from
4,800
capital.the net profit before charging interest on capital and partner salaries and before interest on drawings had been credited was19600. profit and loss shared among P, Q, R were 5:4:3
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sad
unhappy
sorrowful
distressed
upset
depressed
downcast
miserable
downhearted
disheartened
dejected
down
despondent
despairing
disconsolate
broken-hearted
heartbroken
inconsolable
grief-stricken
full of pity
sympathetic
pitying
compassionate
moved
commiserative
consoling
empathetic
caring
concerned
understanding
2.
regretful
remorseful
contrite
repentant
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