July 17, 2022
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FUNDAMENTALS OF PARTNERSHIP FIRM TS GREWAL (2022-23) CBSE

FUNDAMENTALS OF PARTNERSHIP FIRM - 2022-23 Ts Grewal Solutions

QUESTION: 11

Nirmal and Pawan are partners sharing profits in the ratio of 3:2. The firm had given loan to Pawan of ₹ 5,00,000 on 1st April, 2021. Interest was to be charged @ 10% p.a. The firm took loan of ₹ 2,00,000 from Nirmal on 1st October, 2021. Before giving effect to the above, the firm incurred a loss of ₹ 10,000 for the year ended 31st March, 2022. Determine the amount to be transferred to Profit and Loss Appropriation Account.

Answer:

Interest on loan given by firm to Pawan = ₹ 5,00,000 x 10/100 x 12/12 = ₹ 50,000

Actual Profit = (10,000) + 50,000 = ₹ 40,000

Interest on loan of partner to the firm = 2,00,000 x 6/100 x 6/12 = ₹ 6,000

Distributable Profit = ₹ 40,000 – ₹ 6,000 = ₹ 34,000

The Profit to be transferred to Profit and Loss Appropriation A/c = ₹ 34,000

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