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प्रश्न
A and B were partners in a firm. Their capitals at the end of the year ending on 31.3.2021 were ₹ 3,00,000 and ₹ 1,50,000 respectively. During the year B withdrew ₹ 10,000, which was debited to his capital account. Profit for the year ended 31st March, 2021 was ₹ 32,000 which was credited to their capital accounts. During the year B introduced additional capital ₹ 32,000. What was B's capital on 1.4.2020?
विकल्प
₹ 1,50,000
₹ 1,60,000
₹ 1,12,000
₹ 1,52,000
MCQ
उत्तर
₹ 1,12,000
Explanation:
| Date | Particulars | Amount (₹) | Date | Particulars | Amount (₹) |
| 31.3.2021 | To Drawings | 10,000 | 1.4.2020 | By Balance b/d (Balancing figure) | 1,12,000 |
| To Balance c/d | 1,50,000 | 31.3.2021 | By Net Profit `(32,000xx1/2)` | 16,000 | |
| 31.3.2021 | By Bank A/c | 32,000 | |||
| 1,60,000 | 1,60,000 |
The profit will be shared equally as the ratio is not mentioned.
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