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प्रश्न
Bharam is a partner in a firm. He withdraws Rs 3,000 at the starting of each month for 12 months. The books of the firm closes on March 31 every year. Calculate interest on drawings if the rate of interest is 10% p.a.
उत्तर
Total Drawing of Bharam = Rs 3,000 ×12 = Rs 36,000
Interest on Drawing = `"Total Drawings" × "Rate"/100 xx 13/ (2 xx 12)`
`= "Rs" 36000 xx 10/100 xx 13/(2 xx 12)`
= Rs 1950
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संबंधित प्रश्न
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They withdrew from the firm the following amounts, for their personal use:
|
Rakesh |
Month |
Rs. |
|
|
May 31, 2019 |
600 |
|
|
June 30, 2019 |
500 |
|
|
August 31, 2019 |
1,000 |
|
|
November 1, 2019 |
400 |
|
|
December 31, 2019 |
1,500 |
|
|
January 31, 2020 |
300 |
|
|
March 01, 2020 |
700 |
|
Rohan |
At the beginning of each month |
400 |
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| PARTICULARS | AMOUNT (₹) |
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| Rent to a partner | 1,000 per month |
| Manager’s Commission | 5,000 |
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| 6% Fixed Deposit (made on 31.3.2021) | 20,000 |
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Consider the following statements
Statement 1: "No interest is to be charged on the drawings made by the partners if there is no mention in the Deed."
Statement 2: Specified provisions are required to be mentioned in the partnership deed to charge interest on drawings.
How you will calculate the average period and the interest on drawings when the amount is withdrawn in the middle of each month?
How many members can be there in a partnership firm?
E, F and G are partners sharing profits in the ratio of 3 : 3 : 2. As per the partnership agreement, G is to get a minimum amount of ₹ 80,000 as his share of profits every year and any deficiency on this account is to be personally borne by E. The net profit for the year ended 31st March 2020 amounted to ₹ 3,12,000. What will be the amount of deficiency to be borne by E?
