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Case StudyRead the following information to answer.Arun and Ram are partners in a restaurant business sharing profits and losses in capital ratio. Their fixed capital from the beginning of the firm was Rs. and Rs. respectively.The profit for the year ended 31 March 2022 before the appropriation of Salary and Interest on Capital was Rs. . Ram is allowed a salary of Rs. per quarter and interest on capital @ p.a.Due to the further expansion of the business, they decided to enter Sanjeev as a new partner for share in profits. It was agreed that Sanjeev will bring Rs. as capital and Rs. as his share of Goodwill. It was decided that he will give Rs. as loan to the firm for 3 years.Interest on capital will be shown on the Dr. side of Profit and Loss Appropriation A/c and ________ side of Partner's ________ A/c.

  1. A
    Cr, Capital
  2. B
    Dr, Current
  3. C
    Cr, Current
  4. D
    Dr, Capital

Solution & Step-by-step Explanation

Since the partners maintain fixed capital accounts, all appropriations such as Interest on Capital, Salary, and Profit share are credited to the Partner's Current Account.

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Case StudyRead the following information to answer.Arun and Ram are partners in a restaurant business sharing profits and losses in capital ratio. Their fixed capital from the beginning of the firm was Rs. and Rs. respectively.The profit for the year ended 31 March 2022 before the appropriation of Salary and Interest on Capital was Rs. . Ram is allowed a salary of Rs. per quarter and interest on capital @ p.a.Due to the further expansion of the business, they decided to enter Sanjeev as a new partner for share in profits. It was agreed that Sanjeev will bring Rs. as capital and Rs. as his share of Goodwill. It was decided that he will give Rs. as loan to the firm for 3 years.Interest on capital will be shown on the Dr. side of Profit and Loss Appropriation A/c and ________ side of Partner's ________ A/c.
A
Cr, Capital
B
Dr, Current
C
Cr, Current
D
Dr, Capital

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