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प्रश्न
From the following balance sheets of Rajan and Devan who share profits and losses 2 : 1, calculate interest on capital at 6% p.a. for the year ending 31st December, 2018.
Balance sheet as on 31st December, 2018
| Liabilities | ₹ | ₹ | Assets | ₹ |
| Capital accounts: | Sundry assets | 2,20,000 | ||
| Rajan | 1,00,000 | |||
| Devan | 80,000 | 1,80,000 | ||
| Profit and loss appropriation A/c | 40,000 | |||
| 2,20,000 | 2,20,000 |
On 1st April, 2018, Rajan introduced an additional capital of ₹ 40,000 and on 1st September, 2018, Devan introduced ₹ 30,000. Drawings of Rajan and Devan during the year were ₹ 20,000 and ₹ 10,000 respectively. Profit earned during the year was ₹ 70,000.
उत्तर
| Particulars | Rajan | Devan |
| Capital | 1,00,000 | 80,000 |
| (+) Drawings | 20,000 | 10,000 |
| 1,20,000 | 90,000 | |
| (−) Additional Capital | 40,000 | 30,000 |
| 80,000 | 60,000 | |
| (−) Profit | 20,000 | 10,000 |
| 60,000 | 50,000 |
| Interest on Capital | |||
| Rajan: | Devan: | ||
| `60,000 xx 6/100` | 3,600 | `50,000 xx 6/100` | 3,000 |
| Additional capital: | Additional capital: | ||
| `40,000 xx 6/10 xx 9/12` | 1,800 | `30,000 xx 6/100 xx 4/12` | 600 |
| Rajan's Total Interest: | 5,400 | Devan's Total Interest: | 3,600 |
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- if the partnership deed is silent as to the interest on capital
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