[CBSE] Q. 11 Solution of Fundamentals of Partnership Firms TS Grewal (2025-26)

Solution of Question number 11 of the Fundamentals of partnership firm chapter TS Grewal Book CBSE 2025-26.

Ankit, Bhanu, and Charu are partners in a firm sharing profits and losses equally with a capital of ₹ 2,50,000 each. On 1st October 2024, Ankit and Bhanu gave loans of ₹ 2,50,000 each to the firm whereas Charu took a loan of ₹ 1,00,000 from the firm on 1st November, 2024. It was agreed among the partners that Charu will be charged interest @ 6% p.a.. Interest on loans from partners was paid on 10th April 2025. The firm closes its books on 31st March each year.

Pass the Journal entries in the books of the firm for the year ended 31st March 2025.

[Ans: Interest credited to Loan Accounts of Ankit and Bhanu – ₹ 7500 each; Interest debited to Charu’s Capital Account – ₹ 2,500.]

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