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Himanshu Withdrews Rs 2,500 at the End Month of Each Month - Bzziii.com

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Himanshu withdrews Rs 2,500 at the end Month of each month. The Partnership deed provides for charging the interest on drawings @ 12% p.a. Calculate interest on Himanshu’s drawings for the year ending 31st December, 2017 SOLUTION Calculations for Himanshu's Total Drawing  = Rs 2,500 × 12  = Rs 30,000 Interest on Drawing = Total Drawings `\times` `"Rate"/"100"` `\times` `frac{11}{2\times12}` = Rs. 30,000 `\times` `"Rate"/"100"` `\times` `frac{11}{2\times12}` = RS. 1,650 Chapter-2 Partnership Basic: Accounts 18 19 20 21 22
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Chapter 2 - Accounting for Partnership Firms-Fundamentals - Solutions for Class 12 Accountancy

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NUMERICAL QUESTION 1.Triphati and Chauhan are partners in a firm sharing profits and losses in the ratio of 3:2. Their capitals were Rs 60,000 and Rs 40,000 as on January 01, 2015. During the year they earned a profit of Rs 30,000. According to the partnership deed both the partners are entitled to Rs 1,000 per month as Salary and 5% interest on their capital. They are also to be charged an interest of 5% on their drawings, irrespective of the period, which is Rs 12,000 for Tripathi, Rs 8,000 for Chauhan. Prepare Partner’s Accounts when, capitals are fixed. SOLUTION 2. Anubha and Kajal are partners of a firm sharing profits and losses in the ratio of 2:1. Their capital, were Rs 90,000 and Rs 60,000. The profit during the year were Rs 45,000. According to partnership deed, both partners are allowed salary, Rs 700 per month to Anubha and Rs 500 per month to Kajal. Interest allowed on capital @ 5% p.a. The drawings at the end of the period were Rs 8,500 for Anubha and Rs 6,500 for Kajal. ...
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