1.

Show how the following will be recorded in the Capital Accounts of the Partners Sohan and Mohan when their capitals are fluctuating: Sohan(₹) Mohan(₹) Capital on 1st April, 2017 4,00,000 3,00,000 Drawings during 2017 –18 50,000 30,000 Interest on Capital 5% 5% Interest on Drawings 1,250 750 Share of Profit for 2017–18 60,000 50,000 Partner's Salary 36,000 ..... Commission 5,000 3,000

Answer» Show how the following will be recorded in the Capital Accounts of the Partners Sohan and Mohan when their capitals are fluctuating:











































Sohan(₹) Mohan(₹)
Capital on 1st April, 2017 4,00,000 3,00,000
Drawings during 2017 –18 50,000 30,000
Interest on Capital 5% 5%
Interest on Drawings 1,250 750
Share of Profit for 2017–18 60,000 50,000
Partner's Salary 36,000 .....
Commission 5,000 3,000


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