Question

HI916!
0:2 B)
. Anubha and Kajal entered into partnership sharing profits and losses in the
ratio of 2 : 1. Their capitals
were ₹90,000 and ₹60,000. The profit during the year were
₹45,000. According to partnership deed, both partners are allowed salary, ₹700 per month
to Anubha and ₹500 per month to Kajal. Interest is allowed on capital @ 5% p.a. The
drawings during the period were ₹8,500 for Anubha and ₹6,500 for Kajal. Interest is to be
charged @ 5%p.a. on drawings. Prepare partners capital accounts, assuming that the
capital accounts are fluctuating.
[Ans. Divisible Profit ₹23,476; Capital Account balance : Anubha ₹1,09,838 and
Kajal ₹70,162. Interest on Drawings : Anubha ₹213 and Kajal ₹163.]
Hint : Interest on Drawings will be charged for six months.​

Answer 1

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