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प्रश्न
Suresh has joined a factory which pays wages by cheque only. He opens a S.B. account on Feb. 1, and his passbook has the following entries Upto 1st April of the year.
Date | Particulars | Withdrawals(₹) | Deposits(₹) | Balance(₹) |
Feb. 1 | By cash | - | 50·00 | 50·00 |
Feb. 2 | By salary | - | 1,000·00 | 1,050·00 |
Feb. 4 | To withdrawn slip | 200·00 | - | 850·00 |
Feb. 15 | By overtime allowance | - | 300·00 | 1,150·00 |
Feb. 24 | To Aslam | 100·00 | - | 1,050·00 |
March 1 | By salary | - | 1,000·00 | 2,050·00 |
March 7 | To cheque no. 212 | 500·00 | - | 1,550·00 |
March 21 | To cheque no. 213 | 700·00 | - | 850·00 |
March 27 | To self | 400·00 | - | 450·00 |
Apr. 1 | By salary | - | 1,000·00 | 1,450·00 |
Apr. 11 | By interest | - | - | - |
He closes the account on 11th April. Complete the entries for 11th April at the rate of 5%
उत्तर
Principal for the month of February = ₹ 850·00
March = ₹ 450·00
Total = ₹ 1,300·00
Here,
P = ₹ 1,300·00, R = 5 % p.a., T = `(1)/(12)"yr"`
∴ Interest (I) = `("P" xx "R" xx "T")/(100)`
= `(1,300 xx 5 xx 1)/(100 xx 12)`
= `(65)/(12)`
= ₹ 5·42p.a.
Hence, 11th entry in the passbook = ₹ 1,450 + 5·42 = ₹ 1,455·42.
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