[ISC] Q. 34 Solution of Fundamentals of Partnership Firms TS Grewal Book ISC (2026-27)

Solution of Question number 34 of the Fundamentals of Partnership Accounts (Firm) chapter TS Grewal Book 2026-27 Edition ISC Board.

Akshay and Rajesh are partners sharing profits and losses equally with capitals of ₹ 3,00,000 and ₹ 2,00,000 respectively. Their drawings during the year are:

Akshya’s drawings on:

30th June, 2023	₹ 5,000
31st July 2023	₹ 6,000
1st October 2023	₹ 4,500
1st March, 2024	₹ 14,000

Rajesh drew ₹ 3,000 at the end of each month. The Partnership Deed provides interest on capitals and drawings @ 6% p.a.

Calculate interest on capital and drawings assuming the firm closes its books on 31st March every year.

Solution:-

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