[CBSE] Q. 28 Solution of Fundamentals of Partnership Firms TS Grewal (2025-26)

Solution of Question number 28 of the Fundamentals of partnership firm chapter TS Grewal Book CBSE 2025-26 Edition

Vinod and Mohan are partners sharing profits and losses in the ratio of 4 : 3. From the following Balance sheet, Calculate interest on Capital @ 6% p.a. for the year ended 31st March, 2025:

Balance Sheet as at 31st March, 2025

Liabilities	₹	Assets	₹
Capital A/cs: Vinod Mohan	1,60,000 80,000	Sundry Assets	2,76,000
Profit & Loss Appropriation A/c (2025-25)	36,000
	2,76,000		2,76,000

During the year, Vinod’s drawings were ₹ 20,000 and Mohan’s drawings were ₹ 12,000. Profit during the year was ₹ 64,000.

[Ans. Opening Capitals: Vinod – ₹ 1,64,000; Mohan – ₹ 80,000; Interest on Capital: Vinod – ₹ 9,840; Mohan – ₹ 4,800.]

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