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प्रश्न
Mannan and Ramesh share profits and losses in the ratio of 3 : 2 and their capital on 1st April, 2018 was Mannan ₹ 1,50,000 and Ramesh ₹ 1,00,000 respectively and their current accounts show a credit balance of ₹ 25,000 and ₹ 20,000 respectively. Calculate interest on capital at 6% p.a. for the year ending 31st March, 2019 and show the journal entries.
उत्तर
| Mannan | Ramesh |
| `1,50,000 xx 6/100` = 9000 | `1,00,000 xx 6/100` = 6000 |
| Interest on Capital |
| Mannan's Capital = 9,000 |
| Ramesh's Capital = 6,000 |
| Journal Entries | ||
| Interest on Capital A/c ....Dr. To Mannan's Capital A/c To Ramesh's Capital A/c (Interest on Capitål entered) |
15,000 - - |
- 9,000 6,000 |
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