[CBSE] Q. 44 Solution of Fundamentals of Partnership Firms TS Grewal (2025-26)

Solution of Question number 44 of the Fundamentals of partnership firm chapter TS Grewal Book CBSE 2025-26 Edition

The capital accounts of Tisha and Divya showed credit balances of ₹ 10,00,000 and ₹ 7,50,000 respectively after taking into account drawings and net profit of ₹ 5,00,000. The drawings of the partners during the year ended 31st March, 2024 were:

i) Tisha withdrew ₹ 25,000 at the end of each quarter

(ii) Divya’s drawings were:

31st May, 2023	₹ 20,000
1st November, 2023	₹ 17,500
1st February, 2024	₹ 12,500

Calculate interest on partner’s Capitals @ 10% p.a. and interest on partner’s drawings @ 6% p.a. for the year ended 31st March 2024.

Ans:-

	Tisha (₹)	Divya (₹)
Opening Capital	8,50,000	5,50,000
Interest on Capital	85,000	55,000
Interest on Drawings	2,250	1563

Solution:-

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