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AglaSem School y s[kk’kkL=&2 % Hkkx&1 (ACCOUNTANCY-2 : PART-I) ¼mPp ek/;fed d{kk&12 ds ys[kk’kkL=

y s[kk’kkL=&2 % Hkkx&1

(ACCOUNTANCY-2 : PART-I)

¼mPp ek/;fed d{kk&12 ds ys[kk’kkL= ¼okf.kT; oxZ½ fo"k; ds fy, ek/;fed f’k{kk cksMZ] jktLFkku] vtesj }kjk Lohd`r ikB~; iqLrd½

la;kstd MkW0 eg’ks pUn 'kekZ izksQslj ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh jktLFkku fo’ofo|ky;] t;iqj ys[kd
la;kstd
MkW0 eg’ks pUn 'kekZ
izksQslj
ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh
jktLFkku fo’ofo|ky;] t;iqj
ys[kd
MkW0 vjfoUn dqekj xxZ
foHkkxk/;{k
ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh
egkjkuh Jh t;k jktdh; LukrdksŸkj
egkfo|ky;] Hkjriqj
MkW0 nkÅn;ky xqIrk
ofj"B izk/;kid
ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh
egkjkuh Jh t;k jktdh; LukrdksŸkj
egkfo|ky;] Hkjriqj
nhipUn ewanM+k
lsokfuo`r iz/kkukpk;Z] jktdh; mPp ek/;fed fo|ky;
rksinM+k] vtejs
ek/;fed f’k{kk cksMZ] jktLFkku] vtesj
jktdh; fo|ky;ksa esa fu%’kqYd forj.k gsrq
mPp ek/;fed fo|ky; rksinM+k] vtejs ek/;fed f’k{kk cksMZ] jktLFkku] vtesj jktdh; fo|ky;ksa esa fu%’kqYd forj.k gsrq
mPp ek/;fed fo|ky; rksinM+k] vtejs ek/;fed f’k{kk cksMZ] jktLFkku] vtesj jktdh; fo|ky;ksa esa fu%’kqYd forj.k gsrq
AglaSem School ys[kk’kkL=&2 % Hkkx&1 (ACCOUNTANCY-2 : PART-I) ¼mPp ek/;fed d{kk&12 ds ys[kk’kkL=

ys[kk’kkL=&2 % Hkkx&1

(ACCOUNTANCY-2 : PART-I)

¼mPp ek/;fed d{kk&12 ds ys[kk’kkL= ¼okf.kT; oxZ½ fo"k; ds fy, ek/;fed f’k{kk cksMZ] jktLFkku] vtesj }kjk Lohd`r ikB~; iqLrd½

la;kstd MkW0 eg’ks pUn 'kekZ izksQslj ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh jktLFkku fo’ofo|ky;] t;iqj ys[kd
la;kstd
MkW0 eg’ks pUn 'kekZ
izksQslj
ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh
jktLFkku fo’ofo|ky;] t;iqj
ys[kd
MkW0 vjfoUn dqekj xxZ
foHkkxk/;{k
ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh
egkjkuh Jh t;k jktdh; LukrdksŸkj
egkfo|ky;] Hkjriqj
MkW0 nkÅn;ky xqIrk
ofj"B izk/;kid
ys[kk’kkL= ,oa O;kolkf;d lkaf[;dh
egkjkuh Jh t;k jktdh; LukrdksŸkj
egkfo|ky;] Hkjriqj
nhipUn ewanM+k
lsokfuo`r iz/kkukpk;Z] jktdh; mPp ek/;fed fo|ky;
rksinM+k] vtejs
ek/;fed f’k{kk cksMZ] jktLFkku] vtesj
nhipUn ewanM+k lsokfuo`r iz/kkukpk;Z] jktdh; mPp ek/;fed fo|ky; rksinM+k] vtejs ek/;fed f’k{kk cksMZ] jktLFkku] vtesj
nhipUn ewanM+k lsokfuo`r iz/kkukpk;Z] jktdh; mPp ek/;fed fo|ky; rksinM+k] vtejs ek/;fed f’k{kk cksMZ] jktLFkku] vtesj

izLrkouk

ek/;fed f’k{kk ckMZ]s jktLFkku] vtesj dh 10$2 ;kstuk ds vUrxZr mPp ek/;fed d{kk&12 ds okf.kT;
ek/;fed f’k{kk ckMZ]s jktLFkku] vtesj dh 10$2 ;kstuk ds vUrxZr
mPp ek/;fed d{kk&12 ds okf.kT; oxZ ea]s ys[kk’kkL= fo"k; ds fy, Lohd`r
uohu ikB~;Øekuqlkj iqLrd dk izFke lLdj.ka ikBdksa ds le{k izLrqr djrs
gq, gesa vR;Ur izlUurk dk vuqHko gks jgk gSA
izLrqr iqLrd esa ys[kk¡du izekik]sa izfrHkwfr ,oa fofue; cksMZ ds fn’kk
funsZ’kksa vkSj fo"k; ls lEcfU/kr vf/kfu;eksa esa gq, ifjorZuksa dks iw.kZ :Ik ls
lfEefyr fd;k x;k gSA iqLrd dks ljy ,oa lqcks/k Hkk"kk esa fy[kk x;k gSA
izLrqr iqLrd esa ek/;fed f’k{kk cksMZ] jktLFkku] vtesj o lsaVªy cksMZ vkWQ
lSdaMjh ,tqds’ku ¼lh- ch-,l-bZ-½ rFkk jktLFkku ds fofHkUu fo’ofo|ky;ksa dh
ijh{kkvksa esa iwNs x;s iz’uksa dks Hkh ;Fkk LFkku lfEefyr fd;k x;k gSA iqLrd
esa i;kZIr ek=k eas mnkgj.k] cgqp;ukRed] vfry?kq] y?kq] fucU/kkRed ,oa
O;kogkfjd iz’uksa dk lekos’k fd;k x;k gSA mnkgj.kksa esa O;kogkfjd iz’uksa dks
ljy ls dfBu ds Øe esa dk;Z’khy fVIif.k;ksa lfgr le>k;k x;k gS] tks
ys[kk’kkL= tSls dfBu o egŸoi.kw Z fo"k; dks lgt cukus dk ,d iz;kl gSA
;g iqLrd lh-,-] lh-,l-] vkbZ-lh-MCY;w-,-] ,e-ch-,-] lsaVªy cksMZ vkWQ
lSdaMjh ,tqds’ku ¼lh-ch-,l-bZ-½ ds fo|kfFkZ;kas ds fy, Hkh mi;ksxh lkfcr
gksxhA iqLrd dh jpuk bu is’ksoj ijh{kkvkas ds ikB~;Øe dks /;ku esa j[kdj
dh x;h gSA gesa iw.kZ fo’okl gS fd gekjk ;g iz;kl lHkh ds fy, mi;ksxh
fl) gksxkA f’k{kd cU/kqvksa ,oa fo|kfFkZ;ksa ls vuqjks/k gS fd os le;≤ ij
vius ldkjkRed lq>ko nsdj vkxkeh lLdj.ka dks vf/kd mi;ksxh cukus esa
gesa lg;ksx iznku djAsa
vUr e]sa ge vius leLr lg;ksfx;k]sa 'kqHkfpUrdksa ,oa ifjtuksa ds izfr
d`rKrk Kkfir djrs gSa] ftuds ekxZn’kZu ,oa 'kqHkdkeukvksa ls ;g dk;Z
lEiUu gks ldkA
ys[kdx.k

vuqØef.kdk (INDEX)

i`"B v/;k; la[;k 1- lk>snkjh y[kk¡dus & vk/kkjHkrw vo/kkj.kk,¡ 1&32 (Accounting for Partnership
i`"B
v/;k;
la[;k
1- lk>snkjh y[kk¡dus
& vk/kkjHkrw vo/kkj.kk,¡
1&32
(Accounting for Partnership Firm – Basic Concepts)
2- Lkk>snkjh iquxZBu&lk>snkj dk izos’k
33&94
(Reconstitution of Partnership – Admission of a Partner)
3- lk>snkjh dk iquxZBu&lk>snkj dh fuo`fŸk ,oa e`R;q ij ys[ks
95&146
(Reconstitution of Partnership – Death and
Retirement of a Patner)
4- lk>snkjh QeZ dk lekiu
147&188
( Dissolution of Partnership Firm)

1

•äÿÊÿ -v

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

•Áäʪ◊ ©Ug‡ÿ ßU‚ •äÿÊÿ ∑§Ê ¬…∏UŸ ∑§ ©U¬⁄Uʥà •Ê¬ — •
•Áäʪ◊ ©Ug‡ÿ
ßU‚ •äÿÊÿ ∑§Ê ¬…∏UŸ ∑§ ©U¬⁄Uʥà •Ê¬ —
• ‚ʤÊŒÊ⁄UË ∑§Ê ¬ÊÁ⁄U÷ÊÁcÊà ∑§⁄U ‚∑¥§ª ÃÕÊ ©U‚∑§Ë •ÁŸflÊÿ¸ ÁflÁ‡ÊCUÃÊ∞° ‚ÍøË’h ∑§⁄U ‚∑¥§ª–
• ‚ʤÊŒÊ⁄UË Áfl‹π ∑§Ê •Õ¸ ‚◊¤Ê ‚∑¥§ª ÃÕÊ ßU‚∑§Ë Áfl·ÿ flSÃÈ ∑§Ê ©UÀÀÊπ ∑§⁄U ‚∑¥§ª–
• ÷Ê⁄UÃËÿ ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ v~xw ∑§ ©UŸ ¬˝Ê‚¥Áª∑§ ¬˝ÊfläÊÊŸÊ¥ ∑§Ê ¬„UøÊŸ ‚∑¥§ª, ¡Ê ‹πÊ¥∑§Ÿ
¬˝Á∑˝§ÿÊ ∑§ Á‹∞ ©U¬ÿÈQ§ „ÒU–
• ÁSÕ⁄U ∞fl¥ •ÁSÕ⁄U ¬Í°¡Ë¬hÁà ∑§ •¥Ãª¸Ã ‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬Í°¡Ë πÊÃ ÃÒÿÊ⁄U ∑§⁄U ‚∑¥§ª–
• ‚ʤÊŒÊ⁄UÊ¥ ◊¥ ‹Ê÷ „UÊÁŸ Áfl÷ÊÁ¡Ã ∑§⁄U ‚∑¥§ª •ÊÒ⁄U ‹Ê÷-„UÊÁŸ ÁflÁŸÿÊ¡Ÿ πÊÃÊ ÃÒÿÊ⁄U ∑§⁄U ‚∑¥§ª–
• ¬Í°¡Ë ÃÕÊ •Ê„U⁄UáÊÊ¥ ¬⁄U ÁflÁ÷ããÊ ÁSÕÁÃÿÊ¥ ∑§ •¥Ãª¸Ã éÿÊ¡ ¬Á⁄U∑§‹Ÿ ∑§⁄U ‚∑¥§ª–
• ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ¬˝ŒûÊ ãÿÍŸÃ◊ ‹ÊèÊ-⁄UÊÁ‡Ê ∑§Ë ªÊ⁄¥U≈UË ‚ ‚¥’¥ÁäÊà ‹πÊ √ÿfl„UÊ⁄UÊ¥ ∑§Ê ‚◊¤Ê ‚∑¥§ª–
• ‚ʤÊŒÊ⁄UÊ¥ ∑§ πÊÃÊ¥ ◊¥ ¬Ífl¸ òÊÈÁ≈UÿÊ¥ ∑§ ‚¥‡ÊÊäÊŸÊ¥ „UÃÈ •Êfl‡ÿ∑§ ‚◊ÊÿÊ¡Ÿ ∑§⁄U ‚∑¥§ª–
• ∞∑§ ‚ʤÊŒÊ⁄UË »§◊¸ ∑§ •¥ÁÃ◊ πÊÃÊ¥ ∑§Ê ÃÒÿÊ⁄U ∑§⁄U ‚∑¥§ª–
‚ʤÊŒÊ⁄UË ∑§Ê •Õ¸ ∞fl¥ ¬Á⁄U÷Ê·Ê (Meaning and Definition of Partnership)
‚ʤÊŒÊ⁄UË √ÿÁQ§ÿÊ¥ ∑§Ê ∞∑§ ‚◊Í„U „ÒU ¡Ê Á∑§ √ÿfl‚Êÿ ∑§Ê ø‹ÊŸ ∑§ Á‹∞ •¬Ÿ ÁflûÊËÿ ‚ÊäÊŸÊ¥ ÃÕÊ
¬˝’ãäÊ∑§Ëÿ ÿÊÇÿÃÊ•Ê¥ ∑§Ê Á◊‹ÊŸ ÃÕÊ ∞∑§ ÁŸÁ‡øà •ŸÈ¬Êà ◊¥ ‹Ê÷-„UÊÁŸ ∑§Ê ’Ê¥≈UŸ ∑§ Á‹∞ ‚„U◊à „UÊÃÊ „ÒU–
÷Ê⁄UÃËÿ ‚ʤÊŒÊ⁄UË •ÁäÊŸÿ◊ v~xw ∑§Ë äÊÊ⁄UÊ y ∑§ •ŸÈ‚Ê⁄U ““‚ʤÊŒÊ⁄UË ©UŸ √ÿÁQ§ÿÊ¥ ∑§ ¬Ê⁄US¬Á⁄U∑§
‚’¥äÊ ∑§Ê ∑§„UÃ „Ò¥U Á¡ã„UÊ¥Ÿ Á∑§‚Ë ∞‚ ∑§Ê⁄UÊ’Ê⁄U ‚ ‹Ê÷ ∑§Ê ’Ê¥≈UŸ ∑§Ê ∆U„U⁄UÊfl Á∑§ÿÊ „UÊ Á¡‚ fl ‚’ •ÕflÊ ©UŸ◊¥
‚ ∑§Ê߸U ∞∑§ √ÿÁQ§ ‚’ ∑§Ë •Ê⁄U ‚ ø‹ÊÃÊ „UÊ–”” fl ‚÷Ë Á¡ã„UÊ¥Ÿ ∞∑§ ŒÍ‚⁄‘U ‚ ‚ʤÊŒÊ⁄UË ∑§⁄U ‹Ë „UÊ¥, √ÿÁQ§ªÃ
M§¬ ‚ ““‚ʤÊŒÊ⁄U”” ∑§„U‹ÊÃ „Ò¥U •ÊÒ⁄U ‚Ê◊ÍÁ„U∑§ M§¬ ‚ ““»§◊¸”” ∑§„U‹ÊÃË „ÒU– fl„U ŸÊ◊ Á¡‚‚ √ÿʬÊ⁄U ∑§Ê ø‹ÊÿÊ
¡ÊÃÊ „ÒU »§◊¸ ∑§Ê ŸÊ◊ ∑§„UÃ „Ò¥U–
‚ʤÊŒÊ⁄UË •Êfl‡ÿ∑§ÃÊ (Need of Parntership) - ‚ʤÊŒÊ⁄UË √ÿʬÊ⁄U ∑§Ë •Êfl‡ÿ∑§ÃÊ ∞∑§‹
√ÿʬÊ⁄U ∑§ ŒÊ·Ê¥ ∑§ ∑§Ê⁄UáÊ „ÈU߸U– ∞∑§Ê∑§Ë √ÿʬÊ⁄U ◊¥ ‚ËÁ◊à ¬Í¥¡Ë, ‚ËÁ◊à ¬˝’ãäÊ øÊÃÈÿ¸, ◊ÊÁ‹∑§ ∑§Ë •ŸÈ¬ÁSÕÁà ◊¥
ˇÊÁÃ, •ÁŸÁ‡øà •ÁSÃà√Ê •ÊÁŒ ∑§Á◊ÿÊ° ÕË¥ Á¡‚‚ ‚ʤÊŒÊ⁄UË √ÿʬÊ⁄ U∑§Ë •Êfl‡ÿ∑§ÃÊ ◊„U‚Í‚ ∑§Ë ªÿË– ‚ʤÊŒÊ⁄UË
◊¥ ÁflÁ÷ããÊ ˇÊòÊÊ¥ ◊¥ ÿÊÇÿÃÊ ¬˝Ê# √ÿÁQ§ Á◊‹∑§⁄U √ÿʬÊ⁄U ∑§⁄UÃ „Ò¥U Á¡‚‚ ∞∑§‹ √ÿʬÊ⁄U ∑§ ŒÊ·Ê¥ ∑§Ê ŒÍ⁄U Á∑§ÿÊ ¡Ê
‚∑§ÃÊ „ÒU–
‚ʤÊŒÊ⁄UË ∑§Ë •ÁŸflÊÿ¸ ∞fl¥ ◊„Uûfl¬Íáʸ ÁflÁ‡ÊCUÃÊ∞° „Ò¥U —
v. ŒÊ ÿÊ ŒÊ ‚ •ÁäÊ∑§ √ÿÁQ§ - ‚ʤÊŒÊ⁄UË ª∆UŸ ◊¥ ∞∑§ ‚◊ÊŸ ‹ˇÿ ∑§ ‚ÊÕ ∑§◊ ‚ ∑§◊ ŒÊ

√ÿÁQ§ÿÊ¥ ∑§Ê ‚ÊÕ •ÊŸÊ øÊÁ„U∞– ŒÍ‚⁄‘U ‡ÊéŒÊ¥ ◊¥ ∞∑§ »§◊¸ ∑§ ª∆UŸ ◊¥ ∑§◊ ‚ ∑§◊ ŒÊ ‚ʤÊŒÊ⁄U UÊ ‚∑§Ã „Ò¥U– „UÊ‹Ê°Á∑§ ÿ„UÊ° ¬⁄U ∞∑§ »§◊¸ ∑§Ê ª∆UŸ ∑§⁄UŸ ∑§ Á‹∞ √ÿÁQ§ÿÊ¥ ∑§Ë •ÁäÊ∑§Ã◊ ‚¥ÅÿÊ ∑§Ë ∞∑§ ‚Ë◊Ê „ÒU– ÿÁŒ ∞∑§ »§◊¸ ’Ò¥Á∑¥§ª

√ÿfl‚Êÿ ø‹Ê ⁄U„UË „ÒU ÃÊ ‚ʤÊŒÊ⁄UË ∑§Ë •ÁäÊ∑§Ã◊ ‚¥ÅÿÊ „UÊ ‚∑§ÃË „ÒU– Á∑§‚Ë •ãÿ √ÿfl‚Êÿ ∑§ ◊Ê◊‹ ◊¥ ∞∑§ »§◊¸ ◊¥ •ÁäÊ∑§Ã◊ ‚ʤÊŒÊ⁄U Ã∑§ „UÊ ‚∑§Ã „Ò¥U–

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

2

w. •ŸÈ’¥äÊ ÿÊ ‚◊¤ÊÊÒÃÊ - ‚ʤÊŒÊ⁄UË ŒÊ ÿÊ ŒÊ ‚ •ÁäÊ∑§ √ÿÁQ§ÿÊ¥ ∑§ ’Ëø •ŸÈ’¥äÊ ÿÊ ‚◊¤ÊÊÒÃ

∑§Ê „UË ¬Á⁄UáÊÊ◊ „UÊÃË „ÒU ÃÊ √ÿfl‚Êÿ ø‹ÊÃ fl ‹Ê÷-„UÊÁŸ ’Ê°≈UÃ „Ò¥U– •Ã— √ÿfl‚Êÿ ø‹ÊŸ ÃÕÊ •Ê¬‚Ë ‚¥’¥äÊÊ¥ ∑§

Á‹∞ ‚◊¤ÊÊÒÃÊ (•ŸÈ’¥äÊ) ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ∞∑§ •ÊäÊÊ⁄U „UÊÃÊ „ÒU– ÿ„U •Êfl‡ÿ∑§ Ÿ„UË¥ „ÒU Á∑§ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‚◊¤ÊÊÒÃÊ Á‹Áπà M§¬ ◊¥ „UÊ– ∞∑§ ◊ÊÒÁπ∑§ ‚◊¤ÊÊÒÃÊ ÷Ë flÒäÊ „ÒU ‹Á∑§Ÿ Á∑§‚Ë ÷Ë ÁflflÊŒ ‚ ’øŸ ∑§ Á‹∞, ÿ„U ¬˝ÊÕÁ◊∑§ÃÊ ŒË ¡ÊÃË „ÒU Á∑§ ‚ʤʌÊ⁄U ∞∑§ Á‹Áπà ‚◊¤ÊÊÒÃÊ ∑§‘¥U

x. √ÿfl‚Êÿ - ‚◊¤ÊÊÒÃÊ Á∑§‚Ë √ÿfl‚Êÿ ∑§Ê ø‹ÊŸ ∑§ Á‹∞ Á∑§ÿÊ
x. √ÿfl‚Êÿ - ‚◊¤ÊÊÒÃÊ Á∑§‚Ë √ÿfl‚Êÿ ∑§Ê ø‹ÊŸ ∑§ Á‹∞ Á∑§ÿÊ ¡ÊŸÊ øÊÁ„U∞– Á∑§‚Ë
¬Á⁄U‚¥¬ÁûÊ ◊ÊòÊ ∑§ ‚„U-SflÊÁ◊à√Ê ‚ Sfl× ‚ʤÊŒÊ⁄UË ∑§Ê ª∆UŸ Ÿ„UË¥ „UÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞, ÿÁŒ ⁄UÊÁ„Uà ∞fl¥
‚ÁøŸ ‚¥ÿÈQ§ M§¬ ‚ ∞∑§ ÷Í-÷ʪ π⁄UŒËÃ „Ò¥U ÃÊ fl ©U‚ ¬Á⁄U‚¥¬ÁûÊ ∑§ ‚¥ÿÈQ§ M§¬ ‚ å‹Ê≈˜U‚ ∑§ ◊ÊÁ‹∑§ „Ò¥U, ‚ʤÊŒÊ⁄U
Ÿ„UË¥– ‹Á∑§Ÿ ÿÁŒ fl ÿ„U ∑§Êÿ¸ ‹Ê÷ ∑§◊ÊŸ ∑§ Á‹∞ ∑§⁄UÃ „Ò¥U •ÊÒ⁄U ‹Ê÷ ∑§ Á‹∞ ¡◊ËŸ ∑§Ê π⁄UËŒÃ fl ’øÃ „Ò¥U ÃÊ
©Uã„¥U ‚ʤÊŒÊ⁄U ∑§„UÊ ¡Ê∞ªÊ–
y. ¬Ê⁄US¬Á⁄U∑§ •Á÷∑§⁄UáÊ - ‚ʤÊŒÊ⁄UË ∑§Ê ∞∑§ √ÿfl‚Êÿ ‚÷Ë ‚ʤÊŒÊ⁄UÊ¥ mUÊ⁄UÊ ÿÊ Á»§⁄U ©UŸ◊¥ ‚
Á∑§‚Ë ∞∑§ mUÊ⁄UÊ ø‹ÊÿÊ ¡Ê ‚∑§ÃÊ „ÒU– ßU‚ ∑§ÕŸ ∑§ ŒÊ ◊„Uûfl¬Íáʸ •Ê‡Êÿ „UÊÃ „Ò¥U– ¬„U‹Ê, √ÿfl‚Êÿ ø‹ÊŸ ∑§ Á‹∞
¬˝àÿ∑§ ‚ʤÊŒÊ⁄U •ÁäÊ∑Χà „ÒU– ŒÍ‚⁄‘U, ‚÷Ë ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø •Ê¬‚ ◊¥ ∞∑§ ¬Ê⁄US¬Á⁄U∑§ ∞¡¥‚Ë ∑§Ê ‚¥’¥äÊ Áfll◊ÊŸ „ÒU–
¬˝àÿ∑§ ‚ʤÊŒÊ⁄U √ÿfl‚Êÿ ø‹ÊŸ ∑§ Á‹∞ ¬˝◊Èπ „UÊŸ ∑§ ‚ÊÕ-‚ÊÕ ŒÍ‚⁄‘U ‚ʤÊŒÊ⁄UÊ¥ ∑§ Á‹∞ ∞∑§ •Á÷∑§ûÊʸ ÷Ë „ÒU–
fl„U •¬Ÿ ∑§Ê◊ ∑§ mUÊ⁄UÊ ŒÍ‚⁄UÊ¥ ∑§Ê »§◊¸ ∑§ √ÿfl‚Êÿ ∑§ Á„Uà ◊¥ •Ê’h ∑§⁄U ‚∑§ÃÊ „ÒU ÃÕÊ ŒÍ‚⁄UÊ¥ ∑§ ∑§Ê◊Ê¥ ‚ ©UŸ∑§
‚ÊÕ ‚¥’h „UÊ ‚∑§ÃÊ „ÒU– ¬Ê⁄US¬Á⁄U∑§ •Á÷∑§⁄UáÊ ∑§Ê ‚¥’¥äÊ •àÿ¥Ã ◊„Uûfl¬Íáʸ „ÒU, ÄÿÊ¥Á∑§ ÿÁŒ ¬Ê⁄US¬Á⁄U∑§ •Á÷∑§⁄UáÊ
(∞¡¥‚Ë) ∑§ Ãûfl ∑§Ê •÷Êfl „ÒU ÃÊ ∑§Ê߸U ∑§„U ‚∑§ÃÊ „ÒU Á∑§ ÿ„UÊ° ÃÕÊ∑§ÁÕà ‚ʤÊŒÊ⁄UË Ÿ„UË¥ „ÒU–
z. ‹Ê÷ ∑§Ê Áfl÷Ê¡Ÿ - ‚ʤÊŒÊ⁄UË ÿÊ ÷ʪˌÊ⁄UË ∑§Ê ∞∑§ •ãÿ ◊„Uûfl¬Íáʸ Ãàfl ÿ„U „ÒU Á∑§ ‚ʤÊŒÊ⁄UÊ¥ ∑§
’Ëø ‚◊¤ÊÊÒÃÊ ÁŸÁ‡øà M§¬ ‚ √ÿfl‚Êÿ ∑§ ‹Ê÷Ê¥ ∞fl¥ „UÊÁŸÿÊ¥ ∑§Ê ’Ê°≈UŸ ∑§ Á‹∞ „UÊŸÊ øÊÁ„U∞– ÿmUÁ¬ ‚ʤÊŒÊ⁄UË
•ÁäÊÁŸÿ◊ ∑§ •¥Ãª¸Ã ¬Á⁄U÷Ê·Ê ∑§ Áflfl⁄UáÊ ◊¥ ‚ʤÊŒÊ⁄UË ∑§Ê ©UŸ ‹ÊªÊ¥ ∑§ ’Ëø ‚¥’¥äÊ ∑§ M§¬ ◊¥ ’ÃÊÿÊ ªÿÊ „ÒU ¡Ê
√ÿfl‚Êÿ ∑§ ‹Ê÷Ê¥ ∑§Ê ’Ê°≈UŸ ∑§ Á‹∞ ‚„U◊à „UÊÃ „Ò¥U, Á¡‚◊¥ „UÊÁŸ ÷Ë Ÿ∑§Ê⁄UÊà◊∑§ ‹Ê÷ ∑§ M§¬ ◊¥ ‹ÊªÍ „UÊÃË „ÒU–
•Ã— ‹Ê÷Ê¥ ∑§Ë ÷ʪˌÊ⁄UË ∑§ ‚ÊÕ-‚ÊÕ „UÊÁŸÿÊ¥ ∑§Ë ÷ʪˌÊ⁄UË ÷Ë ◊„Uûfl¬Íáʸ „ÒU– „UÊ‹Ê°Á∑§, ÿÁŒ ∑ȧ¿U ‹Êª äÊ◊ʸո
∑§Êÿ¸-∑§‹Ê¬Ê¥ ∑§ Á‹∞ Á∑§‚Ë ¬˝∑§Ê⁄U ∑§Ê ‚◊¤ÊÊÒÃÊ ∑§⁄UÃ „Ò¥U ÃÊ ßU‚ ‚ʤÊŒÊ⁄UË Ÿ„UË¥ ∑§„UÊ ¡Ê∞ªÊ–
{. ‚ʤÊŒÊ⁄UË ∑§ ©UûÊ⁄UŒÊÁÿà√Ê - ¬˝àÿ∑§ ‚ʤÊŒÊ⁄U ‚¥ÿÈQ§ M§¬ ‚ ŒÍ‚⁄‘U ‚ʤÊŒÊ⁄UÊ¥ ∑§ ‚ÊÕ ÃÕÊ SflÃ¥òÊ M§¬
‚ ÷Ë, »§◊¸ ∑§ ‚÷Ë ∑§ÊÿÊZ ∑§ Á‹∞ ©UûÊ⁄UŒÊÿË „UÊÃÊ „ÒU, ¡’ Ã∑§ Á∑§ fl„U ∞∑§ ‚ʤÊŒÊ⁄U „ÒU– ∑§fl‹ ÿ„UË Ÿ„UË¥, ∞∑§
‚ʤÊŒÊ⁄U ∑§ ∞∑§ »§◊¸ ∑§ Á‹∞ •‚ËÁ◊à ©UûÊ⁄UŒÊÁÿà√Ê „UÊÃ „Ò¥U– •Ã— »§◊¸ ∑§ ∑§Ê◊Ê¥ ∑§ Á‹∞ ∞∑§ ‚ʤÊŒÊ⁄U ∑§Ë
Á¡êêÊŒÊ⁄UË ‚¥ÿÈQ§ M§¬ ‚ ‚¥’h „UÊÃË „ÒU ÃÕÊ ©U‚∑§Ë ¬Á⁄U‚¥¬ÁûÊÿÊ° ÷Ë »§◊¸ ∑§ ´§áÊ øÈ∑§ÊŸ „UÃÈ •Ê’h „UÊÃË „ÒU–
‚ʤÊŒÊ⁄UË ∑§ ¬˝∑§Ê⁄U (Kinds of Partnership) - ‚ʤÊŒÊ⁄UË ∑§Ë ¬˝∑ΧÁà ∑§ •ŸÈ‚Ê⁄U ©U‚∑§Ê Áfl÷Ê¡Ÿ ÁŸêãÊ ¬˝∑§Ê⁄U
‚ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU–
v. ‚ʤÊŒÊ⁄UË ÃÕÊ •‚ËÁ◊à ‚ʤÊŒÊ⁄UË (Limited and Unlimited Partnership) - ¡’
Á∑§‚Ë ‚ʤÊŒÊ⁄UË ◊¥ Á∑§‚Ë ‚ʤÊŒÊ⁄U ∑§Ê ŒÊÁÿà√Ê ©U‚∑§ mUÊ⁄UÊ ÁflÁŸÿÊÁ¡Ã ¬Í¥¡Ë Ã∑§ ‚ËÁ◊à „UÊÃÊ „ÒU ÃÊ ©U‚ ‚ËÁ◊Ã
‚ʤÊŒÊ⁄UË ∑§„UÃ „Ò¥U– ¬⁄UãÃÈ Á∑§‚Ë ÷Ë »§◊¸ ◊¥ ∞∑§ ÿÊ ∞∑§ ‚ •ÁäÊ∑§ ‚ʤÊŒÊ⁄Ê¥ ∑§Ê ŒÊÁÿà√Ê •‚ËÁ◊à „UÊŸÊ •ÁŸflÊÿ¸ „ÒU–

w. ∞Áë¿U∑§ ‚ʤÊŒÊ⁄UË ÃÕÊ Áfl‡Ê· ‚ʤÊŒÊ⁄UË (Partnership at will and Particular part-

nership)- ¡’ ∑§÷Ë ∑§Ê߸U ‚ʤÊŒÊ⁄UË •ÁŸÁ‡øà ∑§Ê‹ ∑§ Á‹∞ ∑§Ê߸U ÷Ë √ÿfl‚Êÿ ∑§⁄UŸ ∑§ Á‹∞ ¬˝Ê⁄Uê÷ ∑§Ë ¡ÊÃË

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

3

„ÒU ©U‚ ∞Áë¿U∑§ ‚ʤÊŒÊ⁄UË (Partnership at will) ∑§„UÃ „Ò¥U– ßU‚ ¬˝∑§Ê⁄U ∑§Ë ‚ʤÊŒÊ⁄UË ∑§Ê Á∑§‚Ë ÷Ë ‚◊ÿ ‚÷Ë ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ‚„U◊Áà ‚ •ÕflÊ Á∑§‚Ë ∞∑§ ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ŸÊÁ≈U‚ ÁŒÿ ¡ÊŸ ¬⁄U ‚◊Ê# Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU– ßU‚∑§ Áfl¬⁄UËà ¡’ ‚ʤÊŒÊ⁄UË Á∑§‚Ë Áfl‡Ê· ©Ug‡ÿ •ÕflÊ Á∑§‚Ë Áfl‡Ê· ∑§Ê◊ ∑§ Á‹∞ SÕÊÁ¬Ã ∑§Ë ¡ÊÃË

„ÒU ÃÊ ©U‚ Áfl‡Ê· ‚ʤÊŒÊ⁄UË (Particular Partnership) ∑§„UÃ „Ò¥U– ÿ„U ‚ʤÊŒÊ⁄UË Ã’ Ã∑§ ⁄U„UÃË „ÒU ¡’ Ã∑§ ©Ug‡ÿ ¬Í⁄UÊ Ÿ„UË¥ UÊ¡ÊÃÊ „ÒU, ¡Ò¬È‹ ∑§Ê ÁŸ◊ʸáÊ ∑§UŸÊ, ⁄‘U‹fl‹ÊßUŸ Á’¿UÊŸUÃÈ ‚ʤʌÊ⁄UË–

x. ÁŸÁ‡øÃ∑§Ê‹ËŸ ÃÕÊ •ÁŸÁ‡øà ∑§Ê‹ËŸ ‚ʤÊŒÊ⁄UË (Fixed Term and Non Fixed
x. ÁŸÁ‡øÃ∑§Ê‹ËŸ ÃÕÊ •ÁŸÁ‡øà ∑§Ê‹ËŸ ‚ʤÊŒÊ⁄UË (Fixed Term and Non Fixed
Term Partnership)- ‚◊ÿ ∑§ •ÊäÊÊ⁄U ¬⁄U ‚ʤÊŒÊ⁄UË ŒÊ ¬˝∑§Ê⁄U ‚ „UÊÃË „ÒU– v. ÁŸÁ‡øÃ∑§Ê‹ËŸ w. •ÁŸÁ‡øÃ∑§Ê‹ËŸ
∞‚Ë ‚ʤÊŒÊ⁄UË Á¡‚∑§Ê ÁŸ◊ʸáÊ ∞∑§ ÁŸÁ‡øà ‚◊ÿ ∑§ Á‹∞ Á∑§ÿÊ ªÿÊ „UÊ fl„U ÁŸÁ‡øÃ∑§Ê‹ËŸ ‚ʤÊŒÊ⁄UË ∑§„U‹ÊÃË
„ÒU ÃÕÊ ©U‚ •flÁäÊ ∑§ ‚◊Ê# „UÊÃ „UË ‚ʤÊŒÊ⁄UË Sfl× „UË ‚◊Ê# „UÊ ¡ÊÃË „ÒU–
ßU‚∑§ Áfl¬⁄UËà ÿÁŒ ‚ʤÊŒÊ⁄UË ∑§Ê ÁŸ◊ʸáÊ ∑§⁄UÃ ‚◊ÿ ÿ„U ÁŸÁ‡øà Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU Á∑§ ‚ʤÊŒÊ⁄UË
∑§’ Ã∑§ ø‹ªË ÃÕÊ ‚ʤÊŒÊ⁄UË ∑§Ê ÁŸ◊ʸáÊ Áfl‡Ê· ©Ug‡ÿ ‚ ÷Ë Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ fl„U •ÁŸÁ‡øà ∑§Ê‹ËŸ
‚ʤÊŒÊ⁄UË ∑§„U‹ÊÃË „ÒU •ÊÒ⁄U ÿ„U ©U‚ ‚◊ÿ Ã∑§ ø‹ÃË ⁄U„UªË ¡’ Ã∑§ ∑§Ê߸U •Ê∑§ÁS◊∑§ ÉÊ≈UŸÊ Ÿ ÉÊ≈U Á¡‚∑§
•ãê¸Ã ∑§ÊŸÍŸŸ ‚ʤÊŒÊ⁄UË ∑§Ê ‚◊Ê# ∑§⁄UŸÊ ¬«∏–
y. flÒäÊ ÃÕÊ •flÒäÊ ‚ʤÊŒÊ⁄UË (Legal and Illegal Partnership) - ÿlÁ¬ ÷Ê⁄UÃËÿ ‚ʤÊŒÊ⁄UË
•ÁäÊÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ‚ʤÊŒÊ⁄UË ∑§Ê ¬¥¡ËÿŸ ∑§⁄UŸÊ •ÁŸflÊÿ¸ Ÿ„UË¥ „ÒU ¬⁄UãÃÈ Á»§⁄U ÷Ë ‚ʤÊŒÊ⁄UË √ÿfl‚ÊÿÊ¥ ∑§Ê ÷Ê⁄UÃËÿ
‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ∑§Êÿ¸ ∑§⁄UŸÊ „UÊÃÊ „ÒU– ‚ʤÊŒÊ⁄UË ◊¥ ∑§◊ ‚ ∑§◊ ŒÊ ‚ʤÊŒÊ⁄U •fl‡ÿ „UÊŸ øÊÁ„U∞ •ÊÒ⁄U
ßUŸ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ‚¥ÅÿÊ ’Ò¥Á∑¥§ª √ÿfl‚Êÿ ◊¥ vÆ ‚ •ÁäÊ∑§ ÃÕÊ •ãÿ √ÿfl‚ÊÿÊ¥ ◊¥ wÆ ‚ •ÁäÊ∑§ Ÿ„UË¥ „UÊŸË
øÊÁ„U∞– ¡Ê ‚ʤÊŒÊ⁄UË »§◊Z ßUŸ ‚Ë◊Ê•Ê¥ ∑§ •ãê¸Ã ⁄U„UÃË „ÒU fl flÒäÊ ‚ʤÊŒÊ⁄UË (Legal parntership) ∑§„U‹ÊÃË „ÒU–
ßU‚∑§ Áfl¬⁄UËà ÁŸêãÊ ¬Á⁄UÁSÕÁÃÿÊ¥ ◊¥ ∞∑§ ‚ʤÊŒÊ⁄UË •flÒäÊ (Illegal Partnership) ∑§„U‹ÊÃË „ÒU-
(v)
¡’ ’Ò¥Á∑¥§ª √ÿfl‚Êÿ ◊¥ vÆ ÃÕÊ •ãÿ ◊¥ wÆ ‚ •ÁäÊ∑§ ‚¥ÅÿÊ „UÊ ¡Êÿ–
(w)
‚ʤÊŒÊ⁄UË ∑§Ê ©g‡ÿ •flÒäÊ (ªÒ⁄U ∑§ÊŸÍŸË) „UÊ–
(x)
‚ʤÊŒÊ⁄UË ∑§Ê √ÿʬÊ⁄U ‚Êfl¸¡ÁŸ∑§ ŸËÁà •ÕflÊ •ãÃ⁄UʸC˛UËÿ ŸËÁà ∑§ ÁflL§h „UÊ¥–
(y)
‚ʤÊŒÊ⁄UË ◊¥ ‡ÊòÊÈ ⁄UÊCU˛ ∑§Ê ŸÊªÁ⁄U∑§ ‚ŒSÿ „UÊ ¡Ê∞–
‚ʤÊŒÊ⁄UË ‚¥‹π (Partnership Deed)
‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬⁄US¬⁄U ‚ê’ãäÊ ©UŸ∑§ ¬Ê⁄US¬Á⁄U∑§ •ŸÈ’¥äÊ ‚ ÁŸÁ‡øà „UÊÃ „Ò¥U– ßU‚Á‹∞ ‚ʤÊŒÊ⁄UË ◊¥
‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø Á∑§‚Ë Á‹Áπà ÿÊ ◊ÊÒÁπ∑§ •ŸÈ’¥äÊ ∑§Ê „UÊŸÊ •Êfl‡ÿ∑§ „ÒU– ““‚ʤÊŒÊ⁄UÊ¥ ∑§ ◊äÿ Á‹Áπà ‚◊¤ÊÊÒÃÊ
„UÊÃÊ „ÒU ©U‚ ‚ʤÊŒÊ⁄UË ‚¥‹π ∑§„UÃ „Ò¥U–””
‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U •ŸÈ’¥äÊ Á‹Áπà •ÕflÊ ◊ÊÒÁπ∑§ „UÊ ‚∑§ÃÊ „ÒU– ¬⁄UãÃÈ Á‹Áπà ‚¥‹π
„U◊‡ÊÊ ©UÁøà ⁄U„UÃÊ „ÒU Á¡‚‚ ÷Áflcÿ ◊¥ ◊Ã÷Œ „UÊŸ ¬⁄U ©UŸ∑§Ê ÁŸ¬≈UÊŸ ◊¥ ‚ÈÁfläÊÊ ⁄U„U– ∞∑§ ‚ʤÊŒÊ⁄UË ‚¥‹π ◊¥
ÁŸêãÊ ’ÊÃÊ¥ ∑§Ê ‚◊Êfl‡Ê „UÊŸÊ ©UÁøà „ÒU -
(v)
»§◊¸ ∑§Ê ŸÊ◊–
(w)
‚ʤÊŒÊ⁄UÊ¥ ∑§ ŸÊ◊ fl ¬Ã–
(x)
‚ʤÊŒÊ⁄UË ∑§Ë •flÁäÊ–

(y)

(z)

({)

‚ʤʌÊ⁄UÊ¥ mUÊ⁄UÊ ‹ªÊÿË ªÿË ¬Í°¡Ë

»§◊¸ ∑§Ë ‹πÊ ¬ÈSÃ∑¥§ ⁄UπŸ ∑§Ë ÁflÁäÊ–

•¥∑§ˇÊáÊ √ÿflSÕÊ–

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

4

(|) ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ¬Í¥¡Ë ¬⁄U Œÿ éÿÊ¡ ∑§ ‚ê’ãäÊ ◊¥ ¬˝ÊfläÊÊŸ– (}) ‚ʤÊŒÊ⁄UÊ¥ ∑§ •Ê„U⁄UáÊ ÃÕÊ ©U‚ ¬⁄U éÿÊ¡ ∑§ ‚ê’ãäÊ ◊¥ ¬˝ÊfläÊÊŸ– (~) ‹Ê÷-„UÊÁŸ •ŸÈ¬ÊÖ () ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê Œÿ flß, ∑§◊ˇʟ, ’ÊŸ‚ •ÊÁŒ– (vv) ‚ʤʌÊ⁄UÊ¥ Á‹∞ ª∞ ´§áÊ ¬⁄U Œÿ éÿÊ¡ ∑§Ë Œ⁄U– (vw) ¬Í¥¡Ë πÊÃ ⁄UπŸ ∑§Ë ÁflÁäÊ– (vx) ‚ʤÊŒÊ⁄UÊ¥ ∑§ •ÁäÊ∑§Ê⁄U, ∑§ûʸ√ÿ fl ŒÊÁÿà√Ê– (vy) ‚ʤÊŒÊ⁄UÊ¥ ◊¥ •Ê¬‚Ë ◊Ã÷Œ „UÊŸ ¬⁄U ©U‚ ÁŸ≈U¬ÊŸ ∑§Ë ÁflÁäÊ– (vz) Ÿ∞ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬˝fl‡Ê ∑§ ¬˝ÊfläÊÊŸ– (v{) Á∑§‚Ë ‚ʤÊŒÊ⁄U §Ë ◊ÎàÿÈ ÿÊ ÁŸflÎÁûÊ ¬⁄U Á„U‚Ê’ ∑§ ÁŸ¬≈UÊ⁄‘U ∑§ ÁŸÿ◊– (v|) Á∑§‚Ë ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ‚¥‹π ∑§Ê ©UÀÀÊ¥ÉÊŸ ∑§UŸ ¬⁄U ÁŸc∑§Ê‚Ÿ ∑§Ë ÁflÁäÊ– (v}) ‚ʤÊŒÊ⁄UÊ¥ ∑§ ¡ËflŸ ¬⁄U ‚¥ÿÈQ§ •ÕflÊ ¬ÎÕ∑§ ¬ÎÕ∑§ ’Ë◊Ê ¬ÊÚÁ‹‚Ë ‹Ÿ ¬⁄U ©U‚∑§ ‹πÊ¥∑§Ÿ ∑§Ë ÁflÁäÊ ÃÕÊ ◊ÎàÿÈ ¬⁄U UÊÁ‡Ê ∑§Ê ÁflÃ⁄UáÊ– (v~) »§◊¸ ∑§ ‚◊ʬŸ ∑§Ë ÁflÁäÊ ÃÕÊ ¬Á⁄UÁSÕÁÃÿÊ°– () »§◊¸ ∑§ ‚◊ʬŸ ¬⁄U Á„U‚Ê’ ∑§Ê ÁŸ¬≈UÊ⁄UÊ Á∑§‚ ¬˝∑§Ê⁄U Á∑§ÿÊ ¡Ê∞ªÊ ÃÕÊ Á∑§‚Ë ‚ʤÊŒÊ⁄U ∑§ ÁŒflÊÁ‹ÿÊ „UÊ ¡ÊŸ ¬⁄U mldh iathw dk ?kkVk fdl izdkj ogu fd;k tk;xkAs (wv) ‚ʤÊŒÊ⁄U ∑§ ¬˝fl‡Ê ∞fl¥ ÁŸflÎÁûÊ ¬⁄U ÅÿÊÁà ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ∞fl¥ ‹πÊ–

‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •÷Êfl ◊¥ ‹ÊªÍ „UÊŸ flÊ‹ ÁŸÿ◊ (Rules
‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •÷Êfl ◊¥ ‹ÊªÍ „UÊŸ flÊ‹ ÁŸÿ◊
(Rules applicable in the absence of Agreement)
¡’ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø Á‹Áπà •ŸÈ’¥äÊ Ÿ „UÊ •ÕflÊ ‚¥‹π ◊¥ S¬CUÃÊ Ÿ „UÊ¥ ÃÊ ÷Ê⁄UÃËÿ ‚ʤÊŒÊ⁄UË
•ÁäÊÁŸÿ◊ v~xw ∑§ ¬˝ÊfläÊÊŸ Sfl× „UË ‹ÊªÍ „UÊ ¡ÊÃ „Ò¥U– ‹πÊ¥∑§Ÿ ∑§Ë ŒÎÁCU ‚ ÁŸêãÊ ¬˝ÊfläÊÊŸ ©UÀÀÊπŸËÿ „ÒU—-
v.
Á∑§‚Ë ÷Ë ‚ʤÊŒÊ⁄U ∑§Ê •¬ŸË ‚flÊ•Ê¥ ∑§ ’Œ‹ flß, ∑§◊ˇʟ •ÕflÊ •ãÿ ∑§Ê߸U ¬ÊÁ⁄UüÊÁ◊∑§ ŒÿŸ„UË¥ „UÊªÊ–
w.
‚◊Sà ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‹Ê÷-„UÊÁŸ ‚◊ÊŸ •ŸÈ¬Êà ◊¥ ’Ê¥≈UÊ ¡Ê∞ªÊ–
x.
y.
¼5½
¼6½
‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ¬Í¥¡Ë ¬⁄U éÿÊ¡ Ÿ„UË¥ ÁŒÿÊ ¡Ê∞ªÊ •ÊÒ⁄U Ÿ „UË •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ fl‚Í‹ Á∑§ÿÊ ¡ÊÿªÊ–
ÿÁŒ ∑§Ê߸U ‚ʤÊŒÊ⁄ ¬¥Í¡Ë ∑§ •ÁÃÁ⁄UQ§ ´§áÊ ∑§ M§¬ ◊¥ »§◊¸ ∑§Ê äÊŸ ŒªÊ ÃÊ ©U‚ {' flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡
ÁŒÿÊ ¡ÊÿªÊ–
izR;sd lk>nkjs dks O;kikj esa lpkyua o izcU/k esa fgLlk ysus dk vf/kdkj gkxkAs
iR;z ds lk>nkjs dks QeZ dh iLrdkq as dks n[kus ]s fujh{k.k djus ,oa ifrfyfiz ysus dk vf/kdkj
gksxkA
‚ʤÊŒÊ⁄UÊ¥ ∑§ ◊äÿ ‹Ê÷Ê¥ ∑§Ê ’¥≈UflÊ⁄UÊ
(Distribution of Profits among the Partners)
v. ‹Ê÷-„UÊÁŸ ÁŸÿÊ¡Ÿ πÊÃÊ (Profit and Loss Appropriation Account) - √ÿʬÊ⁄U ∑§
•ãÿ SflM§¬Ê¥ ¡Ò‚-∞∑§Ê∑§Ë √ÿʬÊ⁄U, ∑§ê¬ŸË •ÊÁŒ ◊¥ fl·¸ ∑§ •ãà ◊¥ √ÿʬÊ⁄U πÊÃÊ, ‹Ê÷-„UÊÁŸ πÊÃÊ ’ŸÊÿÊ ¡ÊÃÊ
„ÒU ∆UË∑§ ©U‚Ë ¬˝∑§Ê⁄U ‚ʤÊŒÊ⁄UË √ÿʬÊ⁄U ◊¥ ÷Ë ©U¬⁄UÊQ§ πÊÃ ©U‚Ë ¬˝∑§Ê⁄U ’ŸÊ∞ ¡ÊÃ „Ò¥U ¬⁄UãÃÈ ‚ʤÊŒÊ⁄U √ÿʬÊ⁄U ◊¥ ‡ÊÈh
‹Ê÷ •ÕflÊ „UÊÁŸ ∑§Ê ‚ʤÊŒÊ⁄UÊ¥ ∑§ ◊äÿ ∞∑§ ÁŸÁ‡øà •ŸÈ¬Êà ◊¥ Áfl÷ÊÁ¡Ã ∑§⁄UŸÊ „UÊÃÊ „ÒU ßU‚Á‹∞ ‹Ê÷-„UÊÁŸ πÊÃ

mUÊ⁄UÊ ¡Ê ‡ÊÈh ‹Ê÷ •ÕflÊ ‡ÊÈh „UÊÁŸ ôÊÊà „UÊÃË „ÒU ©U‚∑§Ê Áfl÷Ê¡Ÿ ∑§⁄UŸ ∑§ Á‹∞ ‹Ê÷-„UÊÁŸ ÁŸÿÊ¡Ÿ πÊÃÊ •ÕflÊ ‹Ê÷-„UÊÁŸ ÁflÃ⁄UáÊ πÊÃÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ßU‚ πÊÃ ∑§ ŸÊ◊ (Debit) ¬ˇÊ ◊¥ ‡ÊÈh „UÊÁŸ (Net Loss)ÃÕÊ ‚ʤÊŒÊ⁄UÊ¥ ‚ ‚ê’ÁãäÊà ∞‚ ÁŸÿÊ¡Ÿ

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

5

‚ê’ãäÊË •ÊÿªÃ √ÿfl„UÊ⁄U Á¡‚‚ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ◊¥ flÎÁh „UÊÃË „UÊ ©UŸ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ò‚ - ¬Í°¡Ë ¬⁄U éÿÊ¡, flß, ∑§◊ˇʟ, ‚ʤÊŒÊ⁄UÊ¥ ∑§ ´§áÊ ¬⁄U éÿÊ¡ •ÊÁŒ– ßU‚ πÊÃ ∑§ ¡◊Ê (Credit) ¬ˇÊ ◊¥ ‡ÊÈh ‹Ê÷ (Net Profit) ÃÕÊ ∞‚ ÁŸÿÊ¡Ÿ ‚ê’ãäÊË •ÊÿªÃ √ÿfl„UÊ⁄U ¡Ê ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ◊¥ ∑§◊Ë ‹ÊÃ „UÊ¥ ©UŸ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU- ¡Ò‚ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ •ÊÁŒ– ßU‚ πÊÃ ∑§Ê •ãÃ⁄U ÁflÃ⁄UáÊ ÿÊÇÿ ‹Ê÷ ÿ Ê„UÊÁŸ ∑§Ê ¬˝∑§≈U ∑§⁄UÃÊ „ÒU Á¡‚ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ◊äÿ ÁŸäÊʸÁ⁄Uà ‹Ê÷-UÊÁŸ •ŸÈ¬Êà ◊¥ ’Ê¥≈U ÁŒÿÊ ¡ÊÃÊ ÒU– ‹Ê÷ „UÊÁŸ ÁŸÿÊ¡Ÿ πÊÃ ∑§Ê ’ŸÊŸ ∑§ Á‹∞ ÁflÁfläÊ ◊ŒÊ¥ „UÃÈ ÁŸêãÊ ¡Ÿ¸‹ ¬˝ÁflÁCUÿÊ° ∑§Ë ¡ÊÃË „Ò¥U -

‹πÊ¥∑§Ÿ — (1) (i) ¬Í°¡Ë ¬⁄U éÿÊ¡ ‹ªÊŸÊ — Interest on Capital a/c To Partners'
‹πÊ¥∑§Ÿ —
(1) (i)
¬Í°¡Ë ¬⁄U éÿÊ¡ ‹ªÊŸÊ —
Interest on Capital a/c
To Partners' Capital / Current a/c
(Interest charged on partner's capital / Current a/c.)
Dr.
(ii)
¬Í°¡Ë ¬⁄U éÿÊ¡ πÊÃ ∑§Ê ‹Ê÷ „UÊÁŸ ÁŸÿÊ¡Ÿ πÊÃ ◊¥ „USÃÊ¥Ã⁄UáÊ —
Profit &
Loss Appropriation
a/c
Dr.
To Interest on Capital a/c
(Interest on Capital transferred to P & L Appropriation a/c.)
(2)
(i)
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ —
Partners' Drawings a/c
To Interest on Drawing a/c
(Interest charged on Partners' drawings a/c.)
Dr.
(ii)
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ πÊÃÊ „USÃÊãÃÁ⁄Uà ∑§⁄UŸÊ -
Interest on Drawing's a/c
To Profit & Loss Appropriation a/c
(Interest on Drawings transferred to P & L Appropriation a/c.)
Dr.
(3)
(i)
‚ʤÊŒÊ⁄UÊ¥ ∑§Ê Œÿ flß, ’ÊŸ‚ ∞fl¥ ∑§◊ˇʟ •ÊÁŒ —
Partners' Salary / Bonus / Commission a/c
To Partner's Capital / Current a/c
(Salary, Bonus, Commission etc. due to partner's).
Dr.
(ii)
‚ʤÊŒÊ⁄UÊ¥ ∑§ flß, ’ÊŸ‚, ∑§◊ˇʟ ∑§Ê „USÃÊãÃ⁄UáÊ ∑§⁄UŸÊ —
Profit & Loss Appropriation
a/c
Dr.
To partners' Salary / Bonus/ Commission a/c
(Partner's Salary, Bonus, Commission transferred to P & L Appropriation a/c.)
(4)
‚Ê◊Êãÿ ‚¥øÿ — (General Reserve) ’ŸÊŸÊ -
Profit & Loss Appropriation a/c
To General Reserce a/c
(Amount transferred to General Reserve a/c.)
Dr.
(5)
‡Ê· ‹Ê÷ ∑§Ê ‚ʤÊŒÊ⁄UÊ¥ ◊¥ ÁflÃ⁄UáÊ ∑§⁄UŸ ¬⁄U —

Profit & Loss Appropriation a/c

To Partners' Capital / Current a/c (Balance of Profit & Loss Appropriation being profit shared by Partners)

Dr.

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

6

(6)

„UÊÁŸ „UÊŸ ¬⁄U ¬˝ÁflÁCU —

Partner's Capital / Current a/c

To Profit & Loss Appropriation a/c (Balance of P & L Appropriation being loss shared by Partners.)

Dr.

Proforma of Profit & Loss Appropriation Account Cr. Dr. Amount Amount Particulars Particulars ` `
Proforma of Profit & Loss Appropriation Account
Cr.
Dr.
Amount
Amount
Particulars
Particulars
`
`
To Profit & Loss a/c
(Net Loss)
-----------
By Profit & Loss a/c
(Net Profit)
------------
To Interesst on Capital a/c `
By
X -------------
----------
X
Y -------------
----------
Y
Interest on Drawings Rs.
-------------
-------------
-------------
To Partner's Salary a/c
To Partner's Commission a/c
To Reserve (Transfer)
To Capital / Current a/c
(Share of Profit)
-----------
By Capital / Current a/c
-----------
(Share of Loss)
-----------
X -----------
Y -----------
-----------
X -----------
Y -----------
-----------
-----------
-----------
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§⁄UŸÊ
(Calculation of Interest on Drawings)
(•)
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ŒÊ ¬˝∑§Ê⁄U ‚ ∑§Ë ¡ÊÃË „ÒU–
ªÈáÊŸ»§‹ ÁflÁäÊ mUÊ⁄UÊ (By Product Method)
(•Ê) •ÊÒ‚Ã •flÁäÊ mUÊ⁄UÊ (By Average
Period Method
(•) ªÈáÊŸ»§‹ ÁflÁäÊ mUÊ⁄UÊ (By Product Method) - ªÈáÊŸ»§‹ ÁflÁäÊ mUÊ⁄UÊ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë
ªáÊŸÊ ∑§⁄UŸÊ - ßU‚ ÁflÁäÊ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ mUÊ⁄UÊ •Ê„UÁ⁄Uà ∑§Ë ªß¸U ⁄UÊÁ‡Ê ∑§Ë ÃÊ⁄UËπ ‚ πÊÃ ’㌠∑§⁄UŸ ∑§Ë ÁÃÁÕ Ã∑§ ∑§
◊„UËŸÊ¥ ∑§Ë ªáÊŸÊ ∑§Ë ¡ÊÃË „ÒU ©UŸ ◊„UËŸÊ¥ ∑§Ê ⁄UÊÁ‡Ê ‚ ªÈáÊÊ ∑§⁄U ªÈáÊŸ»§‹ ôÊÊà Á∑§ÿÊ ¡ÊÃÊ „ÒU, ÃଇøÊà ÁŸêãÊ ‚ÍòÊ
mUÊ⁄UÊ éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§Ë ¡ÊÃË „ÒU-
éÿÊ¡ = ªÈáÊŸ»§‹Ê¥ ∑§Ê ÿÊª & éÿÊ¡ Œ⁄U
vÆÆ
&
vw
©UŒÊ„U⁄UáÊ (Illustration) : 1
∞Ä‚ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „ÒU– ©U‚∑§ mUÊ⁄UÊ »§◊¸ ‚ flcʸ wÆvÆ ◊¥ ÁŸêãÊ ⁄UÊÁ‡ÊÿÊ° •Ê„UÁ⁄Uà ∑§Ë ªÿË–

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

7

`

¡Ÿfl⁄UË 31 (January 31) ◊Êø¸ 31 (March 31) ¡ÍŸ 30 (June 30)

6,000

4,000

8,000

•Ä≈ÍU’⁄U 5,000 26,000 •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ {' flÊÁ·¸∑§ Œ⁄U ‚ ‹ªÊÿÊ
•Ä≈ÍU’⁄U
5,000
26,000
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ {' flÊÁ·¸∑§ Œ⁄U ‚ ‹ªÊÿÊ ¡ÊÃÊ „ÒU ÿ„U ◊ÊŸÃ „ÈU∞ Á∑§ πÊÃ xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê ’㌠„UÊÃ
„Ò¥U– (The Interest on Drawings is to be charged @ 6% p.a. Assuming the accounting year
close on 31 Dec. 2010)
„U‹ (Solution) :
vk/kkj frfFk 31 fnlEcj] 2010
Date
Amount
Period
Product
`
(Months)
`
31
- 1 - 2010
6,000
11
66,000
31
- 3 - 2010
4,000
9
36,000
30
- 6 - 2010
8,000
6
48,000
30
- 9 - 2010
3,000
3
9,000
31
- 10 - 2010
5,000
2
10,000
26,000
1,69,000
ªÈáÊŸ»§‹Ê¥ ∑§Ê ÿÊª & éÿÊ¡ Œ⁄U
éÿÊ¡
=
vÆÆ & vw
1, 69,000 x 6
éÿÊ¡
=
= ` 845
100
x 12
(•Ê) •ÊÒ‚Ã ÁflÁäÊ mUÊ⁄UÊ (Average Method) - •ÊÒ‚Ã ÁflÁäÊ mUÊ⁄UÊ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§⁄UŸÊ-
¡’ ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ¬˝àÿ∑§ ◊Ê„U ∑§Ë ¬˝Õ◊ ÃÊ⁄UËπ ∑§Ê ∞∑§ ÁŸÁ‡øà äÊŸ⁄UÊÁ‡Ê •Ê„UÁ⁄Uà ∑§Ë ªÿË „UÊ ÃÊ ‚ê¬Íáʸ ⁄UÊÁ‡Ê ¬⁄U
{ v / w ◊Ê„ ∑§Ê éÿÊ¡ ‹ªÊÿÊ ¡ÊÃÊ „ÒU– ÿÁŒ ∑§Ê߸U ‚ʤÊŒÊ⁄U ¬˝àÿ∑§ ◊Ê„U ∑§Ë •ÁãÃ◊ ÃÊ⁄UËπ ∑§Ê ∞∑§ ÁŸÁ‡ëÊà ⁄UÊÁ‡Ê
•Ê„UÁ⁄Uà ∑§⁄UÃÊ „ÒU ÃÊ •ÊÒ‚Ã ◊Ê„U z v / w ∑§Ê ‚ê¬Íáʸ ⁄UÊÁ‡Ê ¬⁄U éÿÊ¡ ôÊÊà Á∑§ÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ÿÁŒ ∑§Ê߸U ‚ʤÊŒÊ⁄U ¬˝àÿ∑§
◊Ê„U ∑§ ◊äÿ ◊¥ ∞∑§ ÁŸÁ‡øà ⁄UÊÁ‡Ê •Ê„UÁ⁄Uà ∑§⁄UÃÊ „ÒU ÃÊ ‚ê¬Íáʸ ⁄UÊÁ‡Ê ¬⁄U •ÊÒ‚Ã { ◊Ê„U ∑§Ê éÿÊ¡ ‹ªÊÿÊ ¡ÊÃÊ „ÒU–
©UŒÊ„U⁄UáÊ (Illustration) : 2
∞Ä‚ ∞fl¥ flÊ߸U ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U– fl »§◊¸ ‚ ¬˝Áà ◊Ê„U ∑§Ë ¬˝Õ◊ ÃÊ⁄UËπ ∑§Ê ÁŸêãÊ ¬˝∑§Ê⁄U •Ê„U⁄UáÊ
∑§⁄UŸ ∑§Ê ‚◊¤ÊÊÒÃÊ ∑§⁄UÃ „Ò¥U– ∞Ä‚ w,ÆÆÆ ` ¬˝ÁÃ◊Ê„U •ÊÒ⁄U flÊ߸U w,zÆÆ ` ¬˝ÁÃ◊Ê„U– •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ vÆ
¬˝ÁÇÊà flÊÁ·¸∑§ ∑§Ë Œ⁄U ‚ fl‚Í‹ Á∑§ÿÊ ¡ÊÃÊ „ÒU–
»§◊¸ ∑§Ë ¬ÈSÃ∑¥§, xv ◊Êø¸ ∑§Ê ’㌠∑§Ë ¡ÊÃË „Ò¥U– •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§ËÁ¡∞?

X and Y are partners in a firm. They agree to make drawings from the firm on the first day of each month as ; X ` 2,000 p.m. and Y ` 2,500 p.m. The Interest onDrawings is charged @ 10% p.a. The books of the firm are closed on 31st March. Calculate the Interest on Drawings.

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

8

∑ȧ‹ •Ê„UÁ⁄Uà ⁄UÊÁ‡Ê x éÿÊ¡ Œ⁄U x •ÊÒ‚Ã ◊Ê„U

„U‹

∞Ä‚ ∑§ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ —-

(Solution) :

100 x 12

Rs. 24,000 x 10 x

6.5

=

100 x 12

=

` 1,300

Rs. 30,000 x 10 x 6.5

flÊ߸U ∑§ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ —- = ` 1,625 = 100 x 12
flÊ߸U ∑§ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ —-
= ` 1,625
=
100 x 12
©UŒÊ„U⁄UáÊ (Illustration) : 3
⁄UÊ◊ •ÊÒ⁄U ◊Ê„UŸ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U– fl »§◊¸ ‚ ¬˝àÿ∑§ ◊Ê„U ∑§Ë •¥ÁÃ◊ ÃÊ⁄UËπ ∑§Ê ∑˝§◊‡Ê—
` y,ÆÆÆ fl ` z,ÆÆÆ •Ê„U⁄UáÊ ∑§⁄UŸ ∑§Ê ‚◊¤ÊÊÒÃÊ ∑§⁄UÃ „Ò¥U– éÿÊ¡ vw' ∑§Ë flÊÁ·¸∑§ Œ⁄U ‚ fl‚Í‹ Á∑§ÿÊ ¡ÊÃÊ
„ÒU– ‹πÊ ¬ÈSÃ∑¥§ xv ÁŒ‚ê’⁄U ∑§Ê ’㌠∑§Ë ¡ÊÃË „ÒU– ⁄UÊ◊ •ÊÒ⁄U ◊Ê„UŸ ∑§ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§ËÁ¡∞?
Ram and Mohan are partners in a firm. They withdraw ` 4,000 and 5,000 respec-
tively from the firm at the end of each month. The Interest is charged @ of 12% p.a. on their
drawings. The books of the firm are closed on 31st December. Calculate the Interest on
Drawings of Ram and Mohan.
„U‹ (Solution) :
⁄UÊ◊ mUÊ⁄UÊ ∑ȧ‹ •Ê„UÁ⁄Uà ∑§Ë ªÿË ⁄UÊÁ‡Ê
= ` 4,000 x 12 = 48,000 `
⁄UÊ◊ ∑§ ∑ȧ‹ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ •ÊÒ‚Ã z.z ◊Ê„U ∑§Ê ßU‚ ¬˝∑§Ê⁄U ‹ªÊÿÊ ¡Ê∞ªÊ–
∑ȧ‹ •Ê„UÁ⁄Uà ⁄UÊÁ‡Ê x éÿÊ¡ Œ⁄U x •ÊÒ‚Ã ◊Ê„U
éÿÊ¡ =
Rs. 48,000 x
100 x 12
12x 5.5
éÿÊ¡ =
éÿÊ¡
= 2,640 `
100 x 12
◊Ê„UŸ mUÊ⁄UÊ ∑ȧ‹ •Ê„UÁ⁄Uà ∑§Ë ªÿË ⁄UÊÁ‡Ê ¬⁄U éÿÊ¡ ÁŸêãÊ ¬˝∑§Ê⁄U ÁŸ∑§Ê‹Ê ¡Ê∞ªÊ–
∑ȧ‹ •Ê„UÁ⁄Uà ⁄UÊÁ‡Ê
= 5,000 x 12 = 60,000 `
Rs. 60,000 x 12x 5.5
éÿÊ¡
= 3,300
`
éÿÊ¡ =
100 x 12
‚ʤÊŒÊ⁄UË ∑§ ¬Í°¡Ë πÊÃ (Partner's Capital Accounts)
‚ʤÊŒÊ⁄UË »§◊¸ ◊¥ ¬Í¥¡Ë πÊÃ ⁄UπŸ ∑§Ë ŒÊ ÁflÁäÊÿÊ° „Ò¥U-
(•)
¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà mUÊ⁄UÊ (Fluctuating Capital Methos)

(•Ê) SÕÊÿË ÿÊ ÁSÕ⁄U ¬Í¥¡Ë ¬hÁà mUÊ⁄UÊ (Fixed Capital Method) (•) ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà mUÊ⁄UÊ (Fluctuating Capital Methos) - ßU‚ ÁflÁäÊ mUÊ⁄UÊ ¬Í°¡Ë πÊÃ ⁄UπŸ ¬⁄U »§◊¸ ∑§Ë ’Á„UÿÊ¥ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ‚ ‚ê’ÁãäÊà √ÿfl„UÊ⁄UÊ¥ ∑§Ê ‹πÊ ⁄UπŸ ∑§ Á‹∞ ∑§fl‹ ∞∑§ πÊÃÊ ⁄UπÊ ¡ÊÃÊ „ÒU Á¡‚ ¬Í¥¡Ë πÊÃÊ (Capital Account) §UÃ „Ò¥U– ßU‚ πÊÃ ∑§ ¡◊Ê ¬ˇÊ (Credit) ◊¥ ‚ʤÊŒÊ⁄UÊ¥ mUÊ⁄UÊ ‹ªÊ߸U ªÿË ¬Í°¡Ë, ¬Í°¡Ë ¬⁄U éÿÊ¡, flß, ∑§◊ˇʟ, ‹Ê÷ •ÊÁŒ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU •Õʸà ¡◊Ê ¬ˇÊ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ‚ ‚ê’ÁãäÊà ∞‚ √ÿfl„UÊ⁄U Á‹π ¡ÊÃ „Ò¥U Á¡Ÿ‚ ©UŸ∑§Ë ¬Í¥¡Ë ◊¥ flÎÁh „UÊÃË „UÊ ÃÕÊ ŸÊ◊ (Debit) ¬ˇÊ ◊¥ ©UŸ √ÿfl„UÊ⁄UÊ¥ ∑§Ê Á‹πÊ ¡ÊÃÊ „ÒU Á¡‚‚ ©UŸ∑§Ë ¬Í¥¡Ë ◊¥ ∑§◊Ë „UÊÃË „UÊ¥, ¡Ò‚ - •Ê„U⁄UáÊ, •Ê„U⁄UáÊ ¬⁄U éÿÊ¡, ‡ÊÈh „UÊÁŸ •ÊÁŒ– ßU‚ ÁflÁäÊ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ∑§Ê ‡Ê· ’Œ‹ÃÊ ⁄U„UÃÊ „ÒU ßU‚Á‹∞ ßU‚ ÁflÁäÊ ∑§Ê ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà ∑§„UÃ „Ò¥U–

(•Ê) SÕÊÿË ÿÊ ÁSÕ⁄U ¬Í¥¡Ë ¬hÁà mUÊ⁄UÊ (Fixed Capital Method) - ÁSÕ⁄U¬Í¥¡Ë πÊÃ ⁄UπŸ ¬⁄U ¬Í¥¡Ë

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

9

πÊÃ ◊¥ ∑§fl‹ ¬Í¥¡Ë ∑§Ê „UË ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ∞‚Ë ÁSÕÁà ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ÁSÕ⁄U (Fixed) ⁄U„UÃË „ÒU ÃÕÊ ‚ʤÊŒÊ⁄UÊ¥ ‚ ‚ê’ÁãäÊà •ãÿ √ÿfl„UÊ⁄U ¡Ò‚ - •Ê„U⁄UáÊ, •Ê„U⁄UáÊ ¬⁄U éÿÊ¡, ¬Í¥¡Ë ¬⁄U éÿÊ¡, flß, ∑§◊ˇʟ, ‹Ê÷ „UÊÁŸ •ÊÁŒ ∑§Ê ‹πÊ ∑§⁄UŸ ∑§ Á‹∞ ‚÷Ë ‚ʤÊŒÊ⁄UÊ¥ ∑§ øÊ‹Í πÊÃ (Current Account) πÊ‹ ¡ÊÃ „Ò¥U– ßU‚ ¬˝∑§Ê⁄U ßU‚ ÁflÁäÊ ◊¥ ŒÊ πÊÃ πÊ‹ ¡ÊÃ „Ò¥U -

1. Partner's Capital Account 2. Partner's Current Account ÁSÕ⁄U ÃÕÊ ¬Á⁄UfløŸ‡ÊË‹
1. Partner's Capital Account
2. Partner's Current Account
ÁSÕ⁄U ÃÕÊ ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà ◊¥ •ãÃ⁄U
(Difference between Fixed and Fluctuating Capital Account)
•ãÃ⁄U ∑§Ê •ÊäÊÊ⁄U
ÁSÕ⁄U ¬Í¥¡Ë πÊÃ
¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë πÊÃ
v. πÊÃÊ¥ ∑§Ë ‚¥ÅÿÊ–
ßUŸ◊¥ ŒÊ πÊÃ πÊ‹ ¡ÊÃ „Ò¥U -
v. ¬Í¥¡Ë πÊÃÊ w. øÊ‹Í πÊÃÊ–
ßUŸ◊¥ ∞∑§ πÊÃÊ πÊ‹Ê ¡ÊÃÊ „ÒU -
v. ¬Í¥¡Ë πÊÃÊ–
w. ‡Ê· ◊¥ ¬Á⁄UfløŸ
¬Í¥¡Ë πÊÃ ∑§Ê ‡ÊcÊ Ã’ Ã∑§ Ÿ„UË¥
’Œ‹ÃÊ „ÒU ¡’ Ã∑§ ¬Í¥¡Ë ◊¥ flÎÁh
ÿÊ ∑§◊Ë Ÿ„UË¥ ∑§Ë ªÿË „UÊ–
¬Í¥¡Ë πÊÃ ∑§Ê ‡Ê· ¬˝àÿ∑§
√ÿfl„UÊ⁄U ‚ ’Œ‹ÃÊ
⁄U„UÃÊ „ÒU–
x. ÁSÕÁà ∑§Ê ¬Íáʸ ôÊÊŸ–
ßU‚ ÁflÁäÊ ∑§ •ãê¸Ã ¡’ Ã∑§
ŒÊŸÊ¥ πÊÃ ÿÕÊ ¬Í¥¡Ë πÊÃ fl
øÊ‹Í πÊÃ ‚ÁêêÊÁ‹Ã M§¬ ‚ Ÿ
Œπ ¡Ê∞° ‚ʤÊŒÊ⁄U ∑§ ¬Í¥¡Ë πÊÃ
∑§Ë ‚„UË ÁSÕÁà ∑§Ë ¡ÊŸ∑§Ê⁄UË Ÿ„UË¥
„UÊ ‚∑§ÃË „ÒU–
ßU‚ ÁflÁäÊ ∑§ •ãê¸Ã ¬Í¥¡Ë πÊÃÊ
ŒπÃ „UË ¬˝àÿ∑§ ‚ʤÊŒÊ⁄U ∑§ ¬Í¥¡Ë
πÊÃ ∑§Ë ‚„UË ÁSÕÁà S¬CU ôÊÊÃ
„UÊ ‚∑§ÃË „ÒU–
y. ∑˝§Á«U≈U •ÕflÊ «UÁ’≈U ‡Ê·
¬Í¥¡Ë πÊÃ ∑§Ê ‡Ê· „U◊‡ÊÊ ∑˝§Á«U≈U ¬Í¥¡Ë πÊÃ ∑§Ê «UÁ’≈U •ÕflÊ ∑˝§Á«U≈U
„UË „UÊÃÊ „ÒU–
‡Ê· „UÊ ‚∑§ÃÊ „ÒU–
‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬Í¥¡Ë πÊÃ ÃÕÊ øÊ‹Í πÊÃÊ¥ ∑§ ¬˝ÊM§¬
(Proforma of Partners Capital Account and Current Account)
¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà •¬ŸÊŸ ¬⁄U
(When Capital's are Fluctuating)
‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞° 10 Dr. Partner's
‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°
10
Dr.
Partner's Capital Account
Cr.
Date
Particulars
Amount
Date
Particulars
Amount
`
`
X
Y
X
Y
To Cash / Bank
To Drawings
To Interest on Drawings
-----
-----
-----
-----
-----
-----
To Profit & Loss app. a/c
(Share of Loss)
To Balance c/d
-----
-----
-----
-----
By Balance b/d
By Cash / Bank
(Additinoal Capital)
By Salary
By Interest on Capital
By Commission
-----
-----
-----
-----
-----
-----
-----
-----
-----
-----
By Profit & Loss app.a/c
-----
-----
(Share of Profit)
By Balance b/d
-----
-----
ÁSÕ⁄ ¬Í¥¡Ë ¬hÁà •¬ŸÊŸ ¬⁄U (When Capital's are Fixed)
Dr.
Partner's Capital Account
Cr.
Date
Particulars
Amount
Date
Particulars
Amount
`
`
X
Y
X
Y
To Cash (draw)
To Balance c/d
------
-----
By Balance b/d
------ -------
------
-----
By Cash(Additional cap) -------------
By Balance b/d
------ -------
Partner's Current Account
Dr.
Cr.
Date
Particulars
Amount
Date
Particulars
Amount
`
`
X
Y
XY
To Balance b/d
To Drawings
To Interest on Drawings
To Profit & Loss app.a/c
(Share of Loss)
-------
-------
By Balance b/d
-------
-----
-------
-------
By Interest on Capital ------- ------
-------
-------
By Salary
By Commission
-------------
----- -------
-------
-------
By Profit & Loss a/c
(Share of Profit)
------------
To Balance c/d
-------
-------
By Balance c/d
-----
-----
To Balance b/d
By Balance b/d

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

¬Í¥¡Ë ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ (Calculation of Interest on Capital)

‚Ê◊Êãÿ× »§◊¸ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë fl·¸ ÷⁄U ∞∑§ ‚◊ÊŸ ⁄U„UÃË „ÒU ßU‚Á‹∞ ŒË ªÿË éÿÊ¡ Œ⁄U ∑§ •ÊäÊÊ⁄U ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§⁄UŸÊ ‚⁄U‹ „UÊÃÊ „ÒU– ∞‚Ë ÁSÕÁà ◊¥ ¬˝Ê⁄UÁê÷∑§ ¬Í¥¡Ë ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ ∑§Ë ¡ÊÃË „ÒU– ÿÁŒ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ◊¥ fl·¸ ∑§ ŒÊÒ⁄UÊŸ ÉÊ≈U ’…∏U „UÊÃË ⁄U„UÃË „ÒU ÃÊ éÿÊ¡ ªáÊŸÊ ªÈáÊŸ»§‹ ÁflÁäÊ (Product Method) § •ÊäÊÊ⁄U ¬⁄U §Ë ¡ÊÃË „ÒU

11

©UŒÊ„U⁄UáÊ (Illustration) : 4 • ÃÕÊ ’ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U–
©UŒÊ„U⁄UáÊ (Illustration) : 4
• ÃÕÊ ’ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U– Á¡ã„UÊ¥Ÿ v •¬˝Ò‹, wÆvÆ ∑§Ê ¬Í¥¡Ë ∑§ wÆ,ÆÆÆ ` fl
xÆ,ÆÆÆ ` ‹ªÊ∞– fl·¸ ∑§ ŒÊÒ⁄UÊŸ ©Uã„UÊ¥Ÿ ‚ʤÊŒÊ⁄UË ◊¥ ÁŸêãÊ ¬˝∑§Ê⁄U •ÁÃÁ⁄UQ§ ¬Í¥¡Ë ‹ªÊÿË–
• mUÊ⁄UÊ ‹ªÊÿË ªÿË ¬Í¥¡Ë - v tqykbZ, wÆvÆ ∑§Ê z,ÆÆÆ` •ÊÒ⁄U v ÁŒSÊê’⁄U, wÆvÆ ∑§Ê
vÆ,ÆÆÆ`
’ mUÊ⁄UÊ ‹ªÊÿË ªÿË ¬Í¥¡Ë - v Á‚Ãê’⁄U, wÆvÆ ∑§Ê vw,ÆÆÆ`
fl·¸ wÆvÆ-wÆvv ∑§ Á‹∞ • ÃÕÊ ’ ∑§Ë ¬Í¥¡Ë ¬⁄U vÆ ¬˝ÁÇÊà ∑§Ë flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡ ∑§Ë ªáÊŸÊ
∑§ËÁ¡∞–
A and B are partners in a firm. They conributed ` 20,000 and 30,000 respectively
as capital on 1st April 2010 They invested additional capital in the partnership during the year
as under :-
A :: ` 5,000 on 1st July, 2010 and ` 10,000 on 1st December, 2010.
B :: ` 12,000 on 1st September, 2010.
Calculate Interest on A's and B's Capital @ 10% p.a. for the year 2010-2011.
„U‹ (Solution) :
• ÃÕÊ ’ ∑§Ë ¬Í¥¡Ë ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ “ªÈáÊŸ»§‹ ÁflÁäÊ” ∑§ •ÊäÊÊ⁄U ¬⁄U ÁŸêãÊ ¬˝∑§Ê⁄U ∑§Ë ¡Ê∞ªË– xv
◊Êø¸, wÆvv ∑§Ê •ÊäÊÊ⁄U ÁÃÁÕ ◊ÊŸ∑§⁄
ÁÃÁÕ
¬Í°¡Ë ∑§Ë ⁄UÊÁ‡Ê
◊Ê„U
ªÈáÊŸ»§‹
wÆvÆ
v
•¬˝Ò‹
20,000
30,000
12
2,40,000
3,60,000
v
¡È‹Ê߸U
5,000
--------
9
45,000
--------
v
Á‚Ãê’⁄U
--------
12,000
7
--------
84,000
v
ÁŒ‚ê’⁄U
10,000
--------
4
40,000
--------
3,25,000
4,44,000
3,25,000 x
10
• ∑§Ë ¬Í¥¡Ë ¬⁄U éÿÊ¡ =
= 2,708.33 `
100 x 12
4,44,000 x
10
’ ∑§Ë ¬Í¥¡Ë ¬⁄U éÿÊ¡ =
= 3,700 `
100 x 12
©UŒÊ„U⁄UáÊ (Illustration) : 5

• ÃÕÊ ’ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U– • ¡Ê äÊŸflÊŸ ÕÊ Ÿ v,ÆÆ,ÆÆÆ` ÃÕÊ ’ ¡Ê Á∑§ •ŸÈ÷flË ÃÕÊ ÿÊÇÿ ÕÊ Ÿ zÆÆÆ ` »§◊¸ ◊¥ ¬Í¥¡Ë ∑§ M§¬ ◊¥ ‹ªÊ∞– ßU‚∑§ •ÁÃÁ⁄UQ§ • Ÿ fl·¸ ∑§ ◊äÿ ◊¥ »§◊¸ ∑§Ê vÆ,ÆÆÆ `

∑§

´§áÊ ∑§ M§¬ ◊¥ ÁŒ∞– ¬˝Õ◊ fl·¸ ◊¥ ©Uã„UÊ¥Ÿ zÆ,ÆÆÆ` ∑§Ê ‹Ê÷ ∑§◊ÊÿÊ– • Ÿ •Êª˝„U Á∑§ÿÊ Á∑§ ‹Ê÷ ’Ê¥≈UŸ

‚

¬Ífl¸ ©U‚ ¬Í¥¡Ë fl ´§áÊ ¬⁄U {' flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡ ÁŒÿÊ ¡Ê∞– ’ Ÿ v,zÆÆ` ¬˝ÁÃ◊Ê„U flß ∑§Ë ◊Ê¥ª ∑§Ë–

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

12

ÿ„U ◊ÊŸÃ „ÈU∞ Á∑§ ©UŸ∑§ ◊äÿ ∑§Ê߸U ‚◊¤ÊÊÒÃÊ Ÿ„UË¥ „ÒU– ’ÃÊßU∞ Á∑§ ‹Ê÷Ê¥ ∑§Ê Á∑§‚ ¬˝∑§Ê⁄U ’Ê¥≈UÊ ¡Ê∞ªÊ ÃÕÊ ÿ„U ÷Ë ’ÃÊßUÿ Á∑§ ÄÿÊ • ÃÕÊ ’ ∑§Ë ◊Ê¥ª ‚„UË „ÒU– (A and B are partners in a firm. A who was

rich. Gave ` 1,00,000 and B Who was experienced and able, gave ` 5000 as Capital to the firm. Besides this a gave ` 10,000 as loan to the firm in the middle of the year. In the first year they earned a profit of ` 50,000. A insisted that he should be given 6% p.a. Interest on Capital and loan before the distribution of the profit. B demanded a salary of ` 1,500 per month.

State how the profits are to be distributed assuming that there was no agreement for
State how the profits are to be distributed assuming that there was no agreement
for the same and also state whether A and B were right in their demands.)
„U‹ (Solution) :
Dr.
Profit & Loss Appropriation Account
Cr.
Amount
Amount
Particulars
Particulars
`
`
To Interest on Loan :
By Profit & Loss a/c
50,000
A
300
(Net Profit)
To Capital a/c
`
A
24850
B
24850
49700
50,000
50,000
ŸÊ≈U — • ÃÕÊ ’ ∑§ ◊äÿ ∑§Ê߸U ‚◊¤ÊÊÒÃÊ Ÿ „UÊŸ ∑§ ∑§Ê⁄UáÊ ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ v~xw ◊¥ flÁáʸà ¬˝ÊfläÊÊŸ ©UŸ ¬⁄U
Sfl× „UË ‹ÊªÍ „UÊ ¡Ê∞¥ª– ßU‚Á‹∞ • ∑§Ê ©U‚∑§Ë ¬Í¥¡Ë ¬⁄U éÿÊ¡ Ÿ„UË¥ ÁŒÿÊ ¡Ê∞ªÊ– • ∑§Ê ©U‚∑§ mUÊ⁄UÊ »§◊¸ ∑§Ê
vÆ,ÆÆÆ` ∑§ ´§áÊ ¬⁄U {' flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡ ÁŒÿÊ ¡Ê∞ªÊ– ¡Ê { ◊Ê„U ∑§ Á‹∞ „UÊªÊ– ’ ∑§Ê flß Ÿ„UË¥ ÁŒÿÊ
¡Ê∞ªÊ– •Ã— ¬Í¥¡Ë ¬⁄U éÿÊ¡ flß ∑§Ë ◊Ê¥ª ‚„UË Ÿ„UË¥ „ÒU– • ∑§ ´§áÊ ¬⁄U { ' flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡ ∑§Ë ◊Ê¥ª ‚„UË „ÒU–
©UŒÊ„U⁄UáÊ (Illustration) : 6
⁄UÊ◊ ÃÕÊ ◊Ê„UŸ x—w ∑§ •ŸÈ¬Êà ◊¥ ‹Ê÷-„UÊÁŸ ’Ê¥≈UÃ „ÈU∞ ‚ʤÊŒÊ⁄U „Ò¥U ©UŸ∑§ ¬Í¥¡Ë ÃÕÊ øÊ‹Í πÊÃÊ¥ ∑§ ‡Ê· ÁŸêãÊ ¬˝∑§Ê⁄U „ÒU -
¬Í¥¡Ë πÊÃÊ¥ ∑§ ‡Ê·
⁄UÊ◊
` xÆ,ÆÆÆ
◊Ê„UŸ ` wÆ,ÆÆÆ
øÊ‹Í πÊÃÊ¥ ∑§ ‡Ê· ¡◊Ê (cr.) ⁄UÊ◊ ` vÆ,ÆÆÆ
◊Ê„UŸ
` },ÆÆÆ
‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •ŸÈ‚Ê⁄U ⁄UÊ◊ ∑§Ê ¬˝ÁÃ◊Ê„U zÆÆ ` flß ÁŒÿÊ ¡Ê∞ªÊ ÃÕÊ ◊Ê„UŸ ∑§Ê y,ÆÆÆ `
flÊÁ·¸∑§ ∑§◊ˇʟ ÁŒÿÊ ¡Ê∞ªÊ– ¬Í¥¡Ë ¬⁄U éÿÊ¡ {' flÊÁ·¸∑§ Œ⁄U ‚ ÁŒÿÊ ¡Ê∞ªÊ– ©UŸ∑§ •Ê„U⁄UáÊ ∑˝§◊‡Ê— ` x,ÆÆÆ ÃÕÊ
v,ÆÆÆ ` Õ – •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ |z ÃÕÊ wz ` ÕÊ– ©U¬⁄UÊQ§ ‚◊ÊÿÊ¡Ÿ ∑§⁄UŸ ‚ ¬Ífl¸ ‡ÊÈh ‹Ê÷ wy,~ÆÆ ` ÕÊ–
xv ◊Êø¸, wÆvÆ ∑§Ê ‚◊Ê# „UÊŸ flÊ‹ fl·¸ ∑§ Á‹∞ ‹Ê÷-„UÊÁŸ ÁflÃ⁄UáÊ πÊÃÊ, ‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬Í¥¡Ë πÊÃ
ÃÕÊ øÊ‹Í πÊÃ ’ŸÊßU∞– (Anand and Bihari are partners in a firm Sharing profits and losses in the
ratio of 3:2. The balance in their capital and current accounts were as under)
Capital Account Ram
` 30,000
Current Account (Cr.)
Ram ` 10,000
Mohan ` 20,000
Mohan ` 8,000

The Partnership deed provided that Ram is to be paid salary @ ` 500p.m. where as Mohan is to get commission of ` 4,000 for the year. Interest on Capital is to be allowed @ 6% p.a. The drawings of Ram and Mohan for the year were ` 3,000 and ` 1,000 respec- tively. Interest on Drawings for Ram and Mohan works out at ` 75 and ` 25 respectively. The net profit of the firm before making these adjustment was ` 24,900. Prepare the Profit

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

13

& Loss Appropriation Account and the Partners Capital and Current Accounts for the year ended 31st March, 2010.

„U‹ (Solution) :

Dr.

Profit & Loss Appropriation Account for the year ending 31 March, 2010

Cr.

Amount Amount Particulars Particulars ` ` To Ram Salary a/c To Mohan Commission a/c To
Amount
Amount
Particulars
Particulars
`
`
To Ram Salary a/c
To Mohan Commission a/c
To Interest on Capital
Ram
Mohan
To Partners Current a/c
Ram
Mohan
6,000
By Profit & Loss a/c
24,900
4,000
By Interest on Drawings `
`
Ram
75
1,800
Mohan
25
100
1,200
3,000
`
7,200
4,800
12,000
25,000
25,000
Dr.
Partner's Capital Account
Cr.
Date
Particulars
Ram
Mohan
Date
Particulars
Ram
Mohan
`
`
`
`
2010
To Balance c/d
30,000
20,000
2009
By Balance b/d
30,000
20,000
31
March
30,000 20,000
1 April
30,000
20,000
Dr.
Partner's Current Account
Cr.
Date
Particulars
Ram
Mohan
Date
Particulars
Ram
Mohan
`
`
`
`
2010
2009
31
March
To Drawings a/c
3,000
1,000
1 April
10,000
8,000
''
To Int. on Drawings 75
25
2010
21,925
By Balance b/d
By Salary a/c
By Commission a/c
6,000
-------
''
To Balance c/d
16,975
31 Mar.
-----
4,000
''
By Int. on Capital a/c
1,800
1,200
''
By P & L Appr. a/c
7,200
4,800
25,000 18,000
25,000
18,000
©UŒÊ„U⁄UáÊ (Illustration) : 7
•ÁŸ‹ ÃÕÊ ‚ÈŸË‹ Ÿ v •¬˝Ò‹, wÆÆ~ ∑§Ê ∑˝§◊‡Ê— {Æ,ÆÆÆ ` ÃÕÊ yÆ,ÆÆÆ`
¬Í¥¡Ë ‹ªÊ∑§⁄U
√ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ– ‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •ŸÈ‚Ê⁄U ‚ÈŸË‹ ∑§Ê v,ÆÆÆ ` ◊ÊÁ‚∑§ flß Á◊‹ªÊ •ÊÒ⁄U ¬Í°¡Ë ¬⁄U {'

flÊÁ·¸∑§ éÿÊ¡ ‹ªÊÿÊ ¡Ê∞ªÊ– ‡Ê· ‹Ê÷ ∑§Ê ŒÊŸÊ¥ ‚ʤÊŒÊ⁄UÊ¥ ◊¥ z—x ∑§ •ŸÈ¬Êà ◊¥ ’Ê¥≈UÊ ¡Ê∞ªÊ– wÆÆ~-wÆvÆ ◊¥ »§◊¸ Ÿ ¬Í¥¡Ë ¬⁄U éÿÊ¡ ‹ªÊŸ ∞fl¥ ‚ÈŸË‹ ∑§Ê flß ŒŸ ‚ ¬Ífl¸ zÆ,ÆÆÆ ` §Ê ‹Ê÷ •Á¡¸Ã Á∑§ÿÊ– fl·¸ ∑§ ŒÊÒ⁄ÊŸ ÁŸ‹ Ÿv{,ÆÆÆ ` •ÊÒ⁄U ‚ÈŸË‹ ŸwÆ,ÆÆÆ ` ÉÊ⁄U‹Í √ÿÿ ∑§ Á‹∞ ÁŸ∑§Ê‹– ‹Ê÷ ∑§Ê’Ê¥≈UŸ§ Á‹∞ ¡Ÿ¸‹ ◊¥ •Êfl‡ÿ∑§ ‹π ∑§ËÁ¡∞– ‹Ê÷ „UÊÁŸ ÁŸÿÊ¡Ÿ πÊÃÊ •ÊÒ⁄U ¬Í¥¡Ë πÊÃÊ ’ŸÊßU∞–

(•) ÿÁŒ ¬Í¥¡Ë πÊÃÊ ¬Á⁄UfløŸËÿ „UÊ¥–

(’) ÿÁŒ ¬Í¥¡Ë πÊÃÊ ÁSÕ⁄U „UÊ¥–

Anil and Sunil started business on 1st April, 2009 investing ` 60,000 and ` 40,000

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

14

respectively as capital according to partnership deed, Sunil will get ` 1,000 per month as salary and 6% interest will be allowed on Capitals. Rest of the profit will be divided between both partners in the ratio of 5:3, In the year 2009-2010. The firm earned ` 50,000 before charging salary to sunil and interst on Capitals During the year, The Drawings of Anil and Sunil were `16,000 and ` 20,000 respectively. Give necessary Journal entries to distribute profits. Prepare profit & Loss Appro- priation Account and Capital Accounts if :- (A) Capital Account are Fluctuating. (B) Capital Accounts are Fixed.

Date Particulars L/F Amount (Dr.) Amount(Dr.) ` ` 2010 Profit & Loss a/c To Profit
Date
Particulars
L/F
Amount (Dr.)
Amount(Dr.)
`
`
2010
Profit & Loss a/c
To Profit & Loss Appropriation a/c
(Transfer of Profit to P & L Appropriation a/c)
Dr.
50,000
March.31
50,000
''
Salary to Sunil a/c
To Sunil's Capital a/c
(Salary Credited to Sunil's Capital a/c.)
Dr.
12,000
12,000
''
Proit & Loss Appropriation a/c
Dr.
12,000
To Salary to Sunil a/c
(Salary a/c transfer to P & L Appropriation a/c)
12,000
''
Interest on Capital a/c
To Anil's Capital a/c
To Sunil's Capital a/c
(Being Int. Charged on Capital)
Dr.
6,000
3,600
2,400
''
Profit & Loss Appropriation
a/c
Dr.
6,000
To Interest on Capital a/c
(Int. on Capital tran. to P&L Apropriation a/c)
6,000
''
Profit & Loss Appropriation a/c
Dr.
32,000
To Anil's Capital a/c
To Sunils Capital a/c
(Profit on P&L App. a/c trans. to partner's Capital a/c)
20,000
12,000
Dr.
Profit & Loss Appropriation Account for the year ending 31 March, 2010
Cr.
Amount
Amount
Particulars
Particulars
`
`
To Salary to Sunil
To Interest on Capital
Anil
Sunil
To Partners Capital a/c
Anil
Sunil
12,000
Rs.
By Profit and Loss a/c
(Net Profit)
50,000
3,600
2,400
6,000
Rs.
20,000
12,000
32,000
50,000
50,000

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

¬Í°¡Ë πÊÃ (Capital Account)

15

(i) ¡’ ¬Í¥¡Ë πÊÃ ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ÁflÁäÊ ‚ ⁄Uπ ªÿ „UÊ¥ (When Capital Account are Fluctuating) :

Dr.

Partner's Capital Account

Cr.

Date Particulars Anil Sunil Date Particulars Anil Sunil ` ` ` ` 2010 2009 31
Date
Particulars
Anil
Sunil
Date
Particulars
Anil
Sunil
`
`
`
`
2010
2009
31
March
To Drawings a/c 16,000
20,000
1 April By Cash a/c
60,000
40,000
To Balance c/d
67,600
46,400
2010
31 Mar. By Int. on Capital a/c
''
3,600
2,400
By Salary a/c
By P & L Appro. a/c
-----
12,000
''
20,000
12,000
83,600
66,400
83,600
66,400
(ii)
¡’ ¬Í¥¡Ë πÊÃ ÁSÕ⁄U ¬Í¥¡Ë ¬hÁà ‚ ⁄Uπ ªÿ „UÊ¥ (When Capital Account are Fixed)
ÁSÕ⁄U ÁflÁäÊ ‚ ¬¥Í¡Ë πÊÃ ⁄UπŸ ¬⁄U ¬ÈSÃ∑§Ê¥ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ‚ ‚ê’ÁãäÊà √ÿfl„UÊ⁄UÊ¥ ∑§Ê ‹πÊ ⁄UπŸ ∑§ Á‹∞
ŒÊ πÊÃ πÊ‹ ¡ÊÃ „Ò¥U —-
(i) ¬¥Í¡Ë πÊÃÊ (Capital Account)
(ii) øÊ‹Í πÊÃÊ (Current Account)
Dr.
Partner's Capital Account
Cr.
Date
Particulars
Anil
Sunil
Date
Particulars
Anil
Sunil
`
`
`
`
2010
2009
31
March
To Balance c/d
60,000
40,000
1 April
By Cash a/c
60,000
40,000
60,000
40,000
60,000
40,000
Dr.
Partner's Current Account
Cr.
Date
Particulars
Anil
Sunil
Date
Particulars
Anil
Sunil
`
`
`
`
2010
2010
31
March To Drawings a/c 16,000
20,000
31 March
By Int. on Capital a/c 3,600
2,400
To Balance c/d
7,600
6,400
''
-------
12,000
''
By Salary a/c
By P & L Appro. a/c
20,000
12,000
23,600 26,400
23,600
26,400
©UŒÊ„U⁄UáÊ (Illustration) : 8
•, ’ ÃÕÊ ‚ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U– ©UŸ∑§ ¬Í¥¡Ë πÊÃÊ¥ ∑§ ‡Ê· v •¬˝Ò‹, wÆÆ~ ∑§Ê ∑˝§◊‡Ê—
zÆ,ÆÆÆ ` xÆ,ÆÆÆ ` ÃÕÊ vÆ,ÆÆÆ`
Õ– ‚ʤÊŒÊ⁄UË •ŸÈ’ãäÊ ◊¥ ÁŸêãÊ √ÿflSÕÊ „ÒU-
(v)
“‚” ∑§Ê ¬˝ÁÃ◊Ê„U {ÆÆ ` flß ÁŒÿÊ ¡Ê∞ªÊ–
(w)
‚◊Sà ‚ʤÊŒÊ⁄U ¬Í¥¡Ë ¬⁄U vÆ' flÊÁ·¸∑§ éÿÊ¡ ¬˝Ê# ∑§⁄UŸ ∑§ •ÁäÊ∑§Ê⁄UË „UÊ¥ª–
(x)
•Ê„U⁄UáÊ ¬⁄U vz' flÊÁ·¸∑§ éÿÊ¡ fl‚Í‹ Á∑§ÿÊ ¡Ê∞ªÊ–
(y)
©U¬⁄UÊQ§ (v) ‚ (x) Ã∑§ ∑§ ‚◊ÊÿÊ¡Ÿ ∑§⁄UŸ ∑§ ¬‡øÊØ ∞fl¥ ßU‚ ¬Ò⁄Uʪ˝Ê»§ (y) ◊¥ flÁáʸà •ÁÃÁ⁄UQ§

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

16

¬ÊÁ⁄UüÊÁ◊∑§ ∑§Ê ¬˝ÊfläÊÊŸ ∑§⁄UŸ ∑§ ’ÊŒ ‚ |,ÆÆÆ ` flÊÁ·¸∑§ ‚ •ÁäÊ∑§ ‚◊Sà ‹Ê÷ ¬⁄U ¬˝ÁÇÊà ∑§Ê •ÁäÊ∑§Ê⁄UË „UÊªÊ–

(z) ©U¬⁄UÊQ§ (v) ‚ (y) Ã∑§ ∑§ ‚◊Sà ‚◊ÊÿÊ¡Ÿ ∑§⁄UŸ ∑§ ¬‡øÊà ∞fl¥ ßU‚ ¬Ò⁄Uʪ˝Ê»§ (z) ◊¥

flÁáʸà ‚◊ÊÿÊ¡Ÿ ∑§⁄UŸ ∑§ ¬‡øÊà ‡Ê· ⁄U„U ‹Ê÷Ê¥ ∑§Ê v/x ÷ʪ ’ ∑§Ê Á◊‹ªÊ–

({) ‡Ê· ‹Ê÷ ∑§Ê • ÃÕÊ ‚ ◊¥ x—w ∑§ •ŸÈ¬Êà ◊¥ ’Ê¥≈UÊ ¡Ê∞ªÊ–

A, B and C, are partners in a firm. Balances of their capital account as
A, B and C, are partners in a firm. Balances of their capital account as on 1st April,
2009 were ` 50,000, ` 30,000 and ` 10,000 respectively. The partnership agreement provides :
(1)
(2)
(3)
(4)
'C' shall be credited with a salary of ` 600 per month.
Interest o nCapital is allowed @ 10% p.a
Interest on Drawings is charged @ 15% p.a
After providing (i) to (iii) mentioned above and after making provision for
extra remuneration in this para (iv) C shall be entitled to 10% of all the profits in excess of
`
7,000 p.a
(5) 'B' is to have 1/3 of the profits after charging all amounts under (i) to (iv) and this
para (v). The balance profit is to be divided between A and C in he ratio 3:2.
C contributed ` 10,000 as an additional Capital on 1st October 2009. A withdrawn
`
2,000 on 1st August, 2009 and ` 1,600 on 31st Dev., 2009. Where as C has not drawn any
amount, B has withdrawn ` 400 at the end of every 3 months, the net profit for the year
ended 31st March, 2010 before making above adjustment was ` 56350.
Prepare Profit & Loss Appropriation Account for the acounting year 2009-2010
and also Partners Capital Accounts.
„U‹ (Solution) :
Dr.
Profit & Loss Appropriation Account for the year ending 31 March, 2010
Cr.
Amount
Amount
Particulars
Particulars
`
`
To C's Salary
To Interest on Capital `
7,200
By Profit & Loss a/c (Net Profit)
56,350
`
A 5,000
260
B 3,000
By Interest on Drawings
A
B
90
350
C 1,500
9,500
To C's Extra Remuneration
To B's Capital a/c (Profit)
To A's Capital a/c
To C's Capital a/c
3,000
9,250
16,650
11,100
56,700
56,700

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

17

Dr.

Partner's Capital Account

Cr.

Date Particulars A B C Date Particulars A B C ` ` ` ` `
Date
Particulars
A
B
C
Date
Particulars
A
B
C
`
`
`
`
`
`
2010
2009
31March To Drawings
To Int. on Drawings
To Balance c/d
3,600
1,600
----
1
April
By Balance b/d
50,000
30,000
10,000
''
260
90
----
1
Oct.
By Cash
------
------
10,000
''
67,790
40,560 42,800
2010
31Mar.
------
------
7,200
''
1,500
''
3,000
''
By C's Salary
By Int. on Capital
By C's Extra Rem.
By P & L a/c
(Sare of Profit)
5,000
3,000
------
------
16,650
9,250
11,100
71,660
42,250
42,800
71,650
42,250
42,800
∑§Êÿ¸‡ÊË‹ Á≈UååÊáÊËÿÊ° (Working Notes) :
(i) ¬Í¥¡Ë ¬⁄U éÿÊ¡ (Interest on Capital) ∑§Ë ªáÊŸÊ ßU‚ ¬˝∑§Ê⁄U ∑§Ë ªÿË „ÒU —-
10
A
50,000 x 100 10
B
30,000
x
= `5,000
= 3,000 `
100
C
10 x
6
10,000 x 10
= 1,000 + (10,000
x
)
= 500
= `1500
100
100
12
(ii) •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ (Interest on Drawings) :-
A ∑§ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ
B ∑§ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ
15
8
=
` 200
15
9
2,000 x
x
400
x
x
=
`45
100
12
100
12
15
3
=
` 60
15
6
`30
1,600 x
x
400
x
x
=
100
12
100
12
= ` 260
15
x
3
`15
400
x
=
100
12
=
` 90
ŸÊ≈U — •ÁãÃ◊ •Ê„U⁄UáÊ B mUÊ⁄UÊ xv ◊Êø¸ ∑§Ê `yÆÆ Á∑§ÿÊ ªÿÊ „ÒU Á¡‚ ¬⁄U éÿÊ¡ ∑§Ë ªáÊŸÊ Ÿ„UË¥ ∑§Ë ¡Ê∞ªË–
(iii) C's Extra remuuneration
Total
of Cr. side
` 56,700
Less
:
Total of dr. side before distrubution of profit
Balance of Profit
` 16,700
` 40,000
Excess
` 7,000
` 33,000
10
Extra remuneration
= 33,000 x
= 3,000
110

B ∑§ ‹Ê÷ ∑§Ë ªáÊŸÊ ßU‚ ¬˝∑§Ê⁄U §Ë ªÿË „ÒU —- ¬Í¥¡Ë ÃÕÊ •Ê„U⁄UáÊ ¬⁄U éÿÊ¡, flß ÃÕÊ •ÁÃÁ⁄UQ§ ¬ÊÁ⁄UüÊÁ◊∑§ ∑§Ê ‚◊ÊÿÊ¡Ÿ ∑§⁄UŸ ∑§ ¬‡øÊà ‡Ê· ’øÊ „ÈU•Ê ‹Ê÷ = x|,ÆÆÆ ` „ÒU– ßU‚ ⁄UÊÁ‡Ê ◊¥ B ∑§ ‹Ê÷ ∑§Ê Á„US‚Ê ÷Ë ‚ÁêêÊÁ‹Ã „ÒU– •Ã— B ∑§Ê ‹Ê÷ ∑§Ê Á„US‚Ê „UÊªÊ-

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

◊ÊŸÊ Á∑§ B ∑§Ê Á„US‚Ê ÉÊ≈ÊŸ ∑§ ’ÊŒ ∑§Ê ‹Ê÷ v ` „ÒU

ÃÊ B ∑§Ê Á„US‚Ê ÉÊ≈UÊŸ ‚ ¬Ífl¸ ∑§Ê ‹Ê÷

1

1 +

3

=

4

3

18

4

1

\\\\\ 3 3 \\\\\ v ` ‹Ê÷ „ÒU ÃÊ ©U‚◊¥ B ∑§Ê Á„US‚Ê „UÊªÊ =
\\\\\
3
3
\\\\\
v ` ‹Ê÷ „ÒU ÃÊ ©U‚◊¥ B ∑§Ê Á„US‚Ê „UÊªÊ =
1 ×
3 4
3
\\\\\
x|,ÆÆÆ L§. ∑§Ê ‹Ê÷ „ÒU ÃÊ ©U‚◊¥ B ∑§Ê Á„US‚Ê „UÊªÊ =
1 ×
× 37000
3 4
B ∑§ Á„US‚ ∑§Ê ‹Ê÷ = ~,wzÆ `
‚ʤÊŒÊ⁄U ∑§Ê ‹Ê÷ ∑§Ê •Ê‡√ÊÊ‚Ÿ ÿÊ ªÊ⁄¥U≈UË (Gurantee of Profit to a Partner)
∑§÷Ë-∑§÷Ë »§◊¸ ∑§ Á„Uà ◊¥ Á∑§‚Ë √ÿÁQ§ Áfl‡Ê· ∑§Ê ¬˝Êÿ— »§◊¸ ∑§ ∑§◊¸øÊ⁄UË ∑§Ê ÿÊ Á∑§‚Ë ∑§Êÿ¸ Áfl‡Ê· ◊¥
ÿÊÇÿÃÊ ¬˝Ê# √ÿÁQ§ ∑§Ê ¡Ò‚- Áfl∑˝§ÿ ∞fl◊˜ Áfl¬áÊŸ ÿÊ ‹πÊ ∞fl¥ ÁflûÊ ◊¥ ÁŸ¬ÈáÊ √ÿÁQ§ ∑§Ê »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U ∑§ M§¬ ◊¥
‚ÁêêÊÁ‹Ã ∑§⁄U Á‹ÿÊ ¡ÊÃÊ „ÒU– »§◊¸ ◊¥ ¬˝fl‡Ê ∑§⁄UŸ flÊ‹Ê ŸÿÊ ‚ʤÊŒÊ⁄U ¬˝Êÿ— ãÿÍŸÃ◊ ‹Ê÷ ∑§ ‚ê’ŸäÊ ◊¥ ¬È⁄UÊŸ ‚ʤÊŒÊ⁄UÊ¥
‚ •Ê‡√ÊÊ‚Ÿ ¬˝Ê# ∑§⁄UŸÊ øÊ„UÃÊ „ÒU ÃÊÁ∑§ ÷Áflcÿ ◊¥ ©U‚ Á∑§‚Ë ¬˝∑§Ê⁄U ∑§Ë ¡ÊÁπ◊ ∑§Ê ‚Ê◊ŸÊ Ÿ ∑§⁄UŸÊ ¬«∏– ∞‚Ê
•Ê‡√ÊÊ‚Ÿ ¬È⁄UÊŸ ‚◊Sà ‚ʤÊŒÊ⁄UÊ¥ mUÊ⁄UÊ ‚ÁêêÊÁ‹Ã M§¬ ‚ •ÕflÊ ©UŸ◊¥¥ ‚ ∑ȧ¿U •ÕflÊ Á∑§‚Ë ∞∑§ ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ÁŒÿÊ ¡Ê
‚∑§ÃÊ „ÒU– ÿ„U •Ê‡√ÊÊ‚Ÿ „UË ‚ʤÊŒÊ⁄U ∑§ Á‹∞ ““ªÊ⁄¥U≈UË”” „ÒU– ßU‚ ¬˝∑§Ê⁄U ªÊ⁄Uã≈UË ŒÊ ¬˝∑§Ê⁄U ‚ ŒË ¡Ê ‚∑§ÃË „ÒU-
(v)
»§◊¸ mUÊ⁄UÊ ªÊ⁄Uã≈UË– (w) Á∑§‚Ë ∞∑§ ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ªÊ⁄Uã≈UË–
(v)
»§◊¸ mUÊ⁄UÊ ªÊ⁄Uã≈UË - »§◊¸ mUÊ⁄UÊ ªÊ⁄Uã≈UË ∑§Ë Œ‡ÊÊ ◊¥ ÿÁŒ Á∑§‚Ë fl·¸ »§◊¸ ◊¥ ‹Ê÷ ßUß Ÿ „UÊ¥ Á¡‚‚
Á∑§ ªÊ⁄Uã≈UË ¬˝Ê# ‚ʤÊŒÊ⁄U ∑§Ê ªÊ⁄Uã≈UË ∑§Ë ⁄UÊÁ‡Ê ∑§ ’⁄UÊ’⁄U ãÿÍŸÃ◊ ‹Ê÷ ¬˝Ê# „UÊ ‚∑§ •ÕflÊ »§◊¸ ◊¥ „UÊÁŸ „UÊÃË „ÒU ÃÊ
∞‚Ë Œ‡ÊÊ ◊¥ ªÊ⁄Uã≈UË ¬˝Ê# ‚ʤÊŒÊ⁄U ∑§Ê „UÊÁŸ ◊¥ Á„US‚Ê fl„UŸ Ÿ„UË¥ ∑§⁄UŸÊ „UÊªÊ fl⁄UŸ˜ ©U‚ Á»§⁄U ÷Ë ªÊ⁄Uã≈UË ∑§ ’⁄UÊ’⁄U
ãÿÍŸÃ◊ ‹Ê÷ ∑§Ë ⁄UÊÁ‡Ê •fl‡ÿ ¬˝Ê# „UÊªË– ßU‚ ¬˝∑§Ê⁄U ªÊ⁄Uã≈UË ¬˝Ê# ‚ʤÊŒÊ⁄U ∑§Ê ªÊ⁄Uã≈UË ⁄UÊÁ‡Ê øÈ∑§ÊŸ ∑§ ∑§Ê⁄UáÊ ¡Ê
•ÁÃÁ⁄UQ§ „UÊÁŸ „UÊªË fl„U »§◊¸ ∑§ ‡Ê· ‚ʤÊŒÊ⁄U ∑§Ê fl„UŸ ∑§⁄UŸË „UÊªË– ßU‚∑§ Áfl¬⁄UËà ÿÁŒ Á∑§‚Ë fl·¸ »§◊¸ ◊¥ ‹Ê÷
•ÁäÊ∑§ „UÊ ÃÕÊ ªÊ⁄Uã≈UË ¬˝Ê# ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ªÊ⁄Uã≈UË ∑§Ë ⁄UÊÁ‡Ê ‚ •ÁäÊ∑§ ‹Ê÷ ¬˝Ê# „UÊ ⁄U„U „UÊ ÃÊ ©U‚ ÿ„U •ÁäÊ∑§ ⁄UÊÁ‡Ê
„UË ‹Ê÷ ∑§ M§¬ ◊¥ ¬˝Ê# „UÊªË–
(w) Á∑§‚Ë ∞∑§ SÊʤÊŒÊ⁄U mUÊ⁄UÊ ªÊ⁄Uã≈UË - ÿÁŒ ªÊ⁄Uã≈UË Á∑§‚Ë ∞∑§ ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ŒË ªß¸U „UÊ ÃÊ ‹Ê÷
Áfl÷Ê¡Ÿ ∑§⁄UÃ ‚◊ÿ ‹Ê÷-„UÊÁŸ ÁŸÿÊ¡Ÿ πÊÃ ◊¥ ÁflÃ⁄UáÊ ÿÊÇÿ ‹Ê÷ ∑§Ê ‚÷Ë ‚ʤÊŒÊ⁄UÊ¥ ◊¥ ©UŸ∑§ ‹Ê÷-„UÊÁŸ
•ŸÈ¬Êà ◊¥ ’Ê¥≈U ÁŒÿÊ ¡ÊÃÊ „ÒU ©U‚∑§ ¬‡øÊØ ªÊ⁄Uã≈UË ¬˝Ê# ‚ʤÊŒÊ⁄U ∑§ Á„USSÊ ◊¥ Á¡ÃŸË ⁄UÊÁ‡Ê ªÊ⁄Uã≈UË ∑§Ë ⁄UÊÁ‡Ê ◊¥ ∑§◊
¬«∏ÃË „UÊ ÃÊ ©UÃŸË ⁄UÊÁ‡Ê ªÊ⁄Uã≈UË ŒŸ flÊ‹ ‚ʤÊŒÊ⁄U ∑§ ‹Ê÷ ∑§ Á„US‚ ◊¥ ‚ ∑§◊ ∑§⁄U ŒË ¡ÊÃË „ÒU ÃÕÊ Á¡‚∑§Ê ªÊ⁄Uã≈UË
ŒË ªÿË „ÒU ©U‚∑§ Á„US‚ ◊¥ fl„U ⁄UÊÁ‡Ê ¡Ê«∏∑§⁄U ªÊ⁄Uã≈UË ∑§Ë ⁄UÊÁ‡Ê ¬Í⁄UË ∑§⁄U ŒË ¡ÊÃË „ÒU–
©UŒÊ„U⁄UáÊ (Illustration) : 9
• ÃÕÊ ’ w—v •ŸÈ¬Êà ◊¥ ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U– ©Uã„UÊ¥Ÿ v/y ‹Ê÷ ∑§ ÷ʪ ∑§ Á‹∞ ‚ ∑§Ê ‚ʤÊŒÊ⁄U
’ŸÊÿÊ ÃÕÊ »§◊¸ mUÊ⁄UÊ wz,ÆÆÆ ` ∑§ ãÿÍÃ◊ ‹Ê÷ ∑§Ë ªÊ⁄Uã≈UË ŒË ªß¸U– ©Uã„UÊ¥Ÿ Ãÿ Á∑§ÿÊ Á∑§ • ÃÕÊ ’ ∑§ ‹Ê÷-
„UÊÁŸ •ŸÈ¬Êà ◊¥ ∑§Ê߸U ¬Á⁄UfløŸ Ÿ„UË¥ „UÊªÊ– flcʸ wÆÆ~-wÆvÆ ◊¥ |{,ÆÆÆ L§. ∑§Ê ‹Ê÷ „ÈU•Ê– ‹Ê÷ „UÊÁŸ
ÁŸÿÊ¡Ÿ πÊÃÊ ’ŸÊßU∞ ÿÁŒ -

(v) ªÊ⁄Uã≈UË »§◊¸ mUÊ⁄UÊ ŒË ªß¸U „UÊ–

(w) ¡’ ªÊ⁄Uã≈UË • mUÊ⁄UÊ ŒË ªÿË „UÊ–

A and B are partners in a firm sharing profit and loss in the ratio of 2:1. They decided to admit C with 1/4the share in profits with a guaranteed amount of ` 25,000. They

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

19

decided that the profit sharing ratio between A and B does not change. The firm earned profits of ` 76,000 for the year 2009-2010. prepare Profit & Loss Appropriation Account when :-

(i) Guarantee is provided by firm.

(ii) Guarantee is provided only by A

„U‹ (Solution) : (v) ªÊ⁄Uã≈UË »§◊¸ mUÊ⁄UÊ ŒË ªß¸U „UÊ–

Dr. Profit & Loss Appropriation Account for the year ending 31 March, 2010 Cr. Amount
Dr.
Profit & Loss Appropriation Account for the year ending 31 March, 2010
Cr.
Amount
Amount
Particulars
Particulars
`
`
To A's Capital a/c (76,000-25,000)
By Profit & Loss a/c (net Profit)
76,000
=
51,000 (51,000 x
2
)
34,000
To B's Capitla a/c
3
1
=
51,000 (51,000 x
)
17,000
3
To C's Capital a/c
25,000
76.000
76,000
„U‹ (Solution) : (w) ¡’ ªÊ⁄Uã≈UË ∑§fl‹ A mUÊ⁄UÊ ŒË ªß¸U „UÊ–
Dr. Profit & Loss Appropriation Account for the year ending 31 March, 2010
Cr.
Amount
Amount
Particulars
Particulars
`
`
To A's Capital a/c
2
(
x 76,000) =
38,000
By profit & Loss a/c (Net Profit)
76,000
4
Less : Guarantee to C's - 6,000
32,000
1
To B's Capital a/c (
To C's Capital a/c
x 76,000)
19,000
4
1
(
x 76,000) =
19,000
4
Add : Guarantee by A + 6,000
25,000
76,000
76,000
‹Ê÷ „UÊÁŸ •ŸÈ¬Êà ∑§Ë ªáÊŸÊ
◊ÊŸÊ Á∑§ »§◊¸ ∑§Ê ∑ȧ‹ ‹Ê÷ v ` „ÒU
C ∑§Ê ÁŒÿÊ ªÿÊ ‹Ê÷ ◊¥ Á„US‚Ê =
1
4
»§◊¸ ∑§ ¬Ê‚ ‡Ê· ‹Ê÷
=
=
1
3
1
-
=
4
4
3
∑§Ê
2
=
2
4
3
4
3
∑§Ê
1
=
1
4
3
4

1

4

ŸÿÊ ‹Ê÷ „UÊÁŸ •ŸÈ¬Êà = w—v—v

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

20

©UŒÊ„U⁄UáÊ (Illustration) : 10

A, B ∞fl¥ C ∞∑§ »§◊¸ ◊¥ ‚ʤÊŒÊ⁄U „Ò¥U ÃÕÊ ©UŸ∑§Ê ‹Ê÷ Áfl÷Ê¡Ÿ ∑§Ê •ŸÈ¬Êà z—x—w „ÒU– ‚ʤÊŒÊ⁄UË ‚◊¤ÊÊÒÃ ∑§ •ŸÈ‚Ê⁄U »§◊¸ ◊¥ ¬˝àÿ∑§ ‚ʤÊŒÊ⁄U ∑§Ë ÁSÕ⁄U ¬Í¥¡Ë ¬⁄U vw' flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡ ÁŒÿÊ ¡Ê∞ªÊ– »§◊¸ Ÿ C ∑§Ê ÿ„U •Ê‡√ÊÊ‚Ÿ ÁŒÿÊ Á∑§ ©U‚∑§Ê ãÿÍŸÃ◊ ‹Ê÷ ∑§Ê Á„US‚Ê, ¬Í¥¡Ë ¬⁄U éÿÊ¡ ‚Á„Uà vz,ÆÆÆ ` „UÊªÊ– v •¬˝Ò‹, wÆÆ~ ∑§Ê A, B ∞fl¥ C ∑§Ë ÁSÕ⁄U ¬Í¥¡Ë ∑˝§◊‡Ê— v,ÆÆ,ÆÆÆ `}Æ,ÆÆÆ ` ∞fl¥ xÆ,ÆÆÆ ` ÕË– (•) ‹πÊ fl·¸ wÆÆ~-wÆvÆ §Ê ‹Ê÷-ÁflÃ⁄UáÊ ’ÃÊßU∞, ÿÁŒ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ¬⁄U éÿÊ¡ ‹ªÊŸ ‚ ¬Ífl¸ ∑§Ê ‹Ê÷ {Æ,ÆÆÆ ` UÊ– (’) ‹πÊ fl·¸ wÆÆ~-wÆvÆ §Ê ‹Ê÷-ÁflÃ⁄UáÊ ’ÃÊßU∞, ÿÁŒ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬Í¥¡Ë ¬⁄U éÿÊ¡ ‹ªÊŸ ‚ ¬Ífl¸ „UÊÁŸ wÆ,ÆÆÆ UÊ¥–

A, B and C are partners in a firm and their profit sharing ratio is
A, B and C are partners in a firm and their profit sharing ratio is 5:3:2 respec-
tively. Interest on fixed capitals of each partner in the firm is allowed @ 12% p.a. as per
partnership deed. The firm assured to C that his minimum share in profit including Interest on
capital will be ` 15,000. Fixed Capital of A, B and C, as on 1st April, 2009. Were ` 1,00,000,
80,000 and ` 30,000 respectively.
(A) Show distribution of profit for the accounting year 2009-2010, if profit before
allowing interest on capital to partners was ` 60,000.
(B) Show distribution of profit, for the accounting year 2009-2010; if loss before
allowing interest on capital to partners was ` 20,000.
„U‹ (Solution) : A
Dr.
Profit & Loss Appropriation Account for the year ending 31 March, 2010
Cr.
Amount
Amount
Particulars
Particulars
`
`
To Interest on Capital a/c
`
By Profit & Loss a/c
60,000
A 12,000
(Net Profit)
B 9,600
C 3,600
25,200
To Partner Current a/c (Net Profit)
Rs.
A 14,625
B 8,775
C 11,400
34,800
60,000
60,000
∑§Êÿ¸‡ÊË‹ Á≈UååÊáÊËÿÊ° (Working Notes) :
‹Ê÷ ∑§Ê Á„US‚Ê ÁŸêãÊ ¬˝∑§Ê⁄U ôÊÊà Á∑§ÿÊ ªÿÊ „ÒU —-
A
=
23,400 x 5
= 14,625 `
8

B

=

23,400 x

3

= 8,775 `

8

C =

15,000 - 3,600 = 11,400 `

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

21

ŸÊ≈U — C ∑§Ê x,{ÆÆ ` éÿÊ¡ ¬˝Ê# „UÊ ªÿÊ „ÒU •Ã— ãÿÍŸÃ◊ Á„US‚Ê vv,yÆÆ ` ÁŒÿÊ ¡Ê∞ªÊ– ‡Ê· wx,yÆÆ ` ∑§Ê ‹Ê÷ A ∞fl¥ B ◊¥ z—x ∑§ •ŸÈ¬Êà ◊¥ ’Ê¥≈UÊ ¡ÊÿªÊ–§§ U

(B)

Dr. Profit & Loss Appropriation Account for the year ending 31 March, 2010

Cr.

Amount Amount Particulars Particulars ` ` To Profit & Loss a/c (Net Loss) To c's
Amount
Amount
Particulars
Particulars
`
`
To Profit & Loss a/c (Net Loss)
To c's Current a/c
(Minimum Share)
20,000
15,000
By Current a/c (Loss)
A
(35,000 x
`
21,875
5
)
8
B
3
(35,000 x
)
13,125
35,000
8
35,000
35,000
ŸÊ≈U — ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U „UÊÁŸ „UÊŸ ∑§Ë Œ‡ÊÊ ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ¬Í¥¡Ë ¬⁄U éÿÊ¡ Ÿ„UË¥ ÁŒÿÊ ¡ÊÿªÊ–
’㌠‚ʤÊŒÊ⁄UË πÊÃÊ¥ ÿÊ ’Á„UÿÊ¥ ◊¥ ‚◊ÊÿÊ¡Ÿ
(Adjustment in Closed Partnership Accounts)
‚ʤÊŒÊ⁄UË »§◊¸ ∑§ πÊÃÊ¥ ∑§Ê ’㌠∑§⁄UŸ ∑§ ¬‡øÊà ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê äÿÊŸ ◊¥ •ÊÃÊ „ÒU Á∑§ ‚ʤÊŒÊ⁄UË ‚¥‹π ŒË
ªÿË ‡ÊÃÊZ ∑§Ê ¬Ê‹Ÿ Ÿ„UË¥ Á∑§ÿÊ ªÿÊ „ÒU •ÕflÊ ‹Ê÷Ê¥ ∑§Ê Áfl÷Ê¡Ÿ ∑§⁄UŸ ∑§ ¬‡øÊØ fl ¬Ífl¸ ÁÃÁÕ ‚ ∑ȧ¿U ¬Á⁄UfløŸ
∑§⁄UŸÊ øÊ„UÃ „UÊ ÃÊ ∞‚Ë ÁSÕÁà ◊¥ ‚ÈäÊÊ⁄U ∑§⁄UŸ ∑§Ë ¬˝Á∑˝§ÿÊ ∑§Ê ’㌠„ÈU∞ ‹πÊ¥ ◊¥ ‚◊ÊÿÊ¡Ÿ ∑§„UÃ „Ò¥U–
‚Ê◊ÊãÿÃÿÊ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê Œÿ flß, ∑§◊ˇʟ, •Ê„U⁄UáÊ ¬⁄U éÿÊ¡, ¬Í¥¡Ë ¬⁄U éÿÊ¡, ‹Ê÷-„UÊÁŸ •ŸÈ¬ÊÃ
◊¥ ¬Ífl¸ ÁÃÁÕ ‚ ¬Á⁄UfløŸ •ÊÁŒ ∞‚ √ÿfl„UÊ⁄U „Ò¥U Á¡Ÿ∑§Ê ‹πÊ ∑§⁄UŸÊ ⁄U„U ¡ÊÃÊ „ÒU– ©U¬⁄UÊQ§ ‚◊ÊÿÊ¡Ÿ ŒÊ ¬˝∑§Ê⁄U ‚
Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU-
(v)
∞∑§ ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCU mUÊ⁄UÊ (By One Adjustment Entry)
U(w)
‹Ê÷ „UÊÁŸ ‚◊ÊÿÊ¡Ÿ πÊÃÊ πÊ‹∑§⁄U (By Opening Profit & Loss Adjustment Account)
(v)
∞∑§ ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCU mUÊ⁄UÊ (By One Adjustment Entry) - ßU‚ ÁflÁäÊ mUÊ⁄UÊ ‚◊ÊÿÊ¡Ÿ ∑§⁄UÃ
‚◊ÿ ÁŸêãÊ ÁflÁäÊ •¬ŸÊ߸U ¡ÊÃË „ÒU -
(i)
∞∑§ Áfl‡ÀÊ·áÊ ÃÊÁ‹∑§Ê (Analytical Table) ’ŸÊŸË øÊÁ„U∞ Á¡‚◊¥ ∞∑§ SÃê÷ Áflfl⁄UáÊ ∑§ Á‹∞,
¬˝àÿ∑§ ‚ʤÊŒÊ⁄U ∑§ Á‹∞ ŒÊ SÃê÷ (∞∑§ «UÁ’≈U ÃÕÊ ŒÍ‚⁄UÊ ∑˝§Á«U≈U) ÃÕÊ •ÁãÃ◊ ŒÊ SÃê÷ (∞∑§ «UÁ’≈U ÃÕÊ ŒÍ‚⁄UÊ
∑˝§Á«U≈U) »§◊¸ ∑§ Á‹∞ „UÊŸ øÊÁ„Uÿ–
(ii)
flß, ∑§◊ˇʟ, ’ÊŸ‚, ¬Í¥¡Ë ¬⁄U éÿÊ¡, •Ê„U⁄UáÊ ¬⁄U éÿÊ¡ •ÊÁŒ ∑§ ‚◊ÊÿÊ¡Ÿ ∑§ Á‹∞ ‚ʤÊŒÊ⁄UÊ¥
¬⁄U ¬«∏Ÿ flÊ‹ ¬˝÷Êfl ∑§Ê äÿÊŸ ◊¥ ⁄UπÃ „ÈU∞ «UÁ’≈U ÿÊ ∑˝§Á«U≈U SÃê÷ ◊¥ ÃÕÊ ©U‚ ‚◊ÊÿÊ¡Ÿ ‚ »§◊¸ ∑§ ‹Ê÷ ¬⁄U
¬«∏Ÿ flÊ‹ ¬˝÷Êfl ∑§Ê äÿÊŸ ◊¥ ⁄UπÃ „ÈU∞ »§◊¸ ∑§ «UÁ’≈U ÿÊ ∑˝§Á«U≈U SÃê÷ ◊¥ ‹πÊ ∑§⁄UŸÊ øÊÁ„U∞–
(iii)
»§◊¸ ∑§ SÃê÷Ê¥ ∑§ •ÊäÊÊ⁄U ¬⁄U ‡ÊÈh ‹Ê÷ •ÕflÊ „UÊÁŸ ∑§Ë ªáÊŸÊ ∑§⁄U∑§ ßU‚ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ◊äÿ

‹Ê÷-Áfl÷Ê¡Ÿ •ŸÈ¬Êà ◊¥ ÁflÃ⁄UáÊ ∑§⁄UŸÊ øÊÁ„U∞– (iv) •ãà ◊¥ ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU–

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

22

©UŒÊ„U⁄UáÊ (Illustration) : 11

∞Ä‚, flÊ߸U ÃÕÊ ¡«U Ÿ v •¬˝Ò‹, wÆÆ~ ∑§Ê ‚ʤÊŒÊ⁄UË ◊¥ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ •ÊÒ⁄U xv ◊Êø¸, wÆvÆ ∑§Ê ÃÒÿÊ⁄U Á∑§∞ ª∞ ©UŸ∑§ ‹Ê÷ „UÊÁŸ πÊÃ Ÿ fl·¸ ÷⁄U ∑§ Á‹∞ wz,wÆÆ ` ∑§Ê ‹Ê÷ ¬˝ŒÁ‡Ê¸Ã Á∑§ÿÊ– ÿ„U ‹Ê÷ ÁŸäÊʸÁ⁄Uà •ŸÈ¬Êà x—w—v ◊¥ ‚ÊÁ¤ÊÿÊ¥ ∑§ ¬Í¥¡Ë πÊÃÊ¥ ◊¥ ¡◊Ê ∑§⁄U ÁŒÿÊ ªÿÊ, Ã’ ©UŸ∑§ ¬Í¥¡Ë πÊÃÊ¥ ∑§ ÁŸêãÊ ‡Ê· Õ -

∞Ä‚ x|,{ÆÆ ` flÊ߸U w|,~ÆÆ ` ¡«U vz,wÆÆ ` ’ÊŒ ◊¥ ÿ„U ¬ÃÊ ø‹Ê Á∑§
∞Ä‚ x|,{ÆÆ `
flÊ߸U w|,~ÆÆ `
¡«U vz,wÆÆ `
’ÊŒ ◊¥ ÿ„U ¬ÃÊ ø‹Ê Á∑§ ‚ʤÊŒÊ⁄UË ‚¥‹π ◊¥ ÿ„U ‡Êø ÕË Á∑§ ¬Í¥¡Ë fl •Ê„U⁄UáÊ ¬⁄U z ¬˝ÁÇÊà flÊÁ·¸∑§
Œ⁄U ‚ éÿÊ¡ ‹ªÊŸÊ øÊÁ„U∞ ÕÊ ¡Ê Á∑§ Ÿ„UË¥ ‹ªÊÿÊ ªÿÊ– fl·¸ ◊¥ ©UŸ∑§ •Ê„U⁄UáÊ ÁŸêãÊ Õ -
∞Ä‚ vÆ,ÆÆÆ `
flÊ߸U },ÆÆÆ `
¡«U y,ÆÆÆ `
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ ∑˝§◊‡Ê— wyÆ `, v~Æ ` ÃÕÊ vwÆ ` „UÊÃÊ „ÒU– ©U¬⁄UÊQ§ ÷Í‹ ∑§Ê ‚ÈäÊÊ⁄UŸ ∑§ Á‹∞
¡Ÿ¸‹ ¬˝ÁflÁCU ∑§ËÁ¡∞– ©UQ§ ¡Ÿ¸‹ ¬˝ÁflÁCU ∑§Ë ⁄U∑§◊ Ã∑§ •Ê¬ Á∑§‚ ¬˝∑§Ê⁄U ¬„È°Uø „Ò¥U, ßU‚∑§Ë ªáÊŸÊ ÁŒπÊÃ „ÈU∞
ÃÊÁ‹∑§Ê ∑§ M§¬ ◊¥ ∞∑§ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§ËÁ¡∞
X, Y and Z started business in partnership on 1st April, 2009 and their Profit &
Loss Account prepared on 31-March-10 showed a profit of ` 25,200 for the year. This was
credited to the Capital Account in the agreed propertions of 3 : 2 : 1 the Capital Accounts
then showed the following balance.
X : ` 37,600
B : `
27,900
Z : 15,200
Later it was realised that the deed of partnership required Interest on Capital and
Drawings to be calculated at 5% per annum, which was not done. The drawings for the year
were -
X : ` 10,000
B : ` 8,000
Z : 4,000
The interest on drawings which should have been charged amounted to ` 240, ` 190
and ` 120 respectively. Give Journal Entry to rectify he above ommission. Show in tabular
form, the Calculations you make to arrive at the amount of the Journal Entry.
„U‹ (Solution) :
‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬˝Ê⁄UÁê÷∑§ ¬Í¥¡Ë ôÊÊà ∑§⁄UŸÊ -(Calculation of Opening Capital of Partners)
Particulars
X
Y
Z
Closing Capital of partners
Add : Drawings
37,600
27,900
15,200
10,000
8,000
4,000
47,600
35,900
19,200
Less : Net Profit
12,600
8,400
4,200
Opening Capital
35,000
27,500
15,000

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

Statement showing Final Adjustment

23

Particulars X Y Z Firm (Total) Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Int.
Particulars
X
Y
Z
Firm (Total)
Dr.
Cr.
Dr.
Cr.
Dr.
Cr.
Dr.
Cr.
Int. on Capital
Int. on Drawings
Loss on Adjust-
ment debited to
the Partners in
the Profit's ratio
1,750
1,375
750
3,875
240
---
190
---
120
---
550
1,662.50
---
1,108.33
---
554.17
---
3,325
1,902.50
1,750
1,298.33
1,375
674.17
750
3,875
3,875
Final Adjustment
152.50
---
---
76.67
---
75.83
---
---
Adjustment Entry ::
X's Capital a/c
To Y's capitla a/c
To Z's Capital a/c
Dr.
152.50
76.67
75.83
(Adjustment of Partners accounts made)
(w)
‹Ê÷ „UÊÁŸ ‚◊ÊÿÊ¡Ÿ πÊÃÊ πÊ‹∑§⁄U (By Opening Profit & Loss Adjustment
Account) - ßU‚ ÁflÁäÊ ◊¥ Áfl‡ÀÊ·áÊ ÃÊÁ‹∑§Ê Ÿ„UË¥ ’ŸÊ߸U ¡ÊÃË „ÒU ’ÁÀ∑§ ∞‚ √ÿfl„UÊ⁄U ÿÊ ‹ŸŒŸ Á¡Ÿ‚
‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ‹Ê÷ „UÊÃÊ „UÊ¥ •ÕʸØ ¡Ê ©UŸ∑§Ê Á◊‹ŸÊ øÊÁ„U∞ ÃÕÊ ¬⁄UãÃÈ Ÿ„UË¥ Á◊‹Ê „UÊ ÃÊ ©U‚∑§ Á‹∞ ‹Ê÷-„UÊÁŸ
‚◊ÊÿÊ¡Ÿ πÊÃ ∑§Ê ŸÊ◊ (Debit) Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÕÊ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬¥Í¡Ë πÊÃÊ¥ ∑§Ê ¡◊Ê (Credit) Á∑§ÿÊ ¡ÊÃÊ „ÒU
¡Ò‚ - ¬Í¥¡Ë ¬⁄U éÿÊ¡, flß, ∑§◊ˇʟ, ’ÊŸ‚ •ÊÁŒ ÃÕÊ ∞‚ √ÿfl„UÊ⁄U Á¡Ÿ‚ ‚ʤÊŒÊ⁄U ∑§Ê „UÊÁŸ „UÊÃË „UÊ ÃÕÊ »§◊¸
∑§ Á‹∞ ‹Ê÷ „UÊ •ÕʸØ ¡Ê ‚ʤÊŒÊ⁄UÊ¥ ‚ ⁄UÊÁ‡Ê fl‚Í‹ ∑§⁄UŸË ÕË ¬⁄UŸÃÈ fl‚Í‹ Ÿ„UË¥ ∑§Ë ªÿË „UÊ¥ ©U‚ ⁄UÊÁ‡Ê ‚ ‚ʤÊŒÊ⁄UÊ¥ ∑§
¬Í¥¡Ë πÊÃÊ¥ ∑§Ê ŸÊ◊ (Debit) ÃÕÊ ‹Ê÷ „UÊÁŸ ‚◊ÊÿÊ¡Ÿ πÊÃ ∑§Ê ¡◊Ê (Credit) Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ò‚ - •Ê„U⁄UáÊ ¬⁄U
éÿÊ¡– •ãà ◊¥ ‹Ê÷-„UÊÁŸ ‚◊ÊÊ¡Ÿ πÊÃ ∑§Ê ‡Ê· ÁŸ∑§Ê‹∑§⁄U ‹Ê÷ •ÕflÊ „UÊÁŸ ∑§Ê ‹Ê÷-„UÊÁŸ •ŸÈ¬Êà ◊¥ ÁflÃÁ⁄UÃ
∑§⁄U ÁŒÿÊ ¡ÊÃÊ „ÒU–
©UŒÊ„U⁄UáÊ (Illustration) : 12
• ÃÕÊ ’ ‚◊ÊŸ •ŸÈ¬Êà ◊¥ ‹Ê÷ „UÊÁŸ ’Ê¥≈UÃ „ÈU∞ ‚ʤÊŒÊ⁄U „Ò¥U ©Ÿ∑§ ¬Í¥¡Ë πÊÃ xv ◊Êø¸, wÆvÆ ∑§Ê
{Æ,ÆÆÆ ` ∞fl¥ zÆ,ÆÆÆ ` ∑§Ê ‡Ê· ¬˝∑§≈U ∑§⁄UÃ „Ò¥U ¡’Á∑§ fl·¸ ∑§Ê ‹Ê÷ wÆ,ÆÆÆ ` Áfl÷ÊÁ¡Ã Á∑§ÿÊ ¡Ê
øÈ∑§Ê „ÒU– •ãà ◊¥ ©Uã„¥U ôÊÊà „ÈU•Ê Á∑§ •¥ÁÃ◊ πÊÃ ’ŸÊÿ ‚◊ÿ ÁŸêãÊ ◊ŒÊ¥ ∑§Ê äÿÊŸ Ÿ„UË¥ ⁄UπÊ ªÿÊ -
(v)
‚ʤÊŒÊ⁄U ¬Í¥¡Ë ¬⁄U {' flÊÁ·¸∑§ éÿÊ¡ ¬˝Ê# ∑§⁄UŸ ∑§ Á‹∞ •ÁäÊ∑Χà Õ–
(w)
• ∞fl¥ ’ Ÿ wÆÆ~-wÆvÆ fl·¸ ∑§ ŒÊÒ⁄UÊŸ },ÆÆÆ ` ∞fl¥ {,ÆÆÆ ` ∑§Ê •Ê„U⁄UáÊ Á∑§ÿÊ–
•Ê„U⁄UáÊ ¬⁄U z' flÊÁ·¸∑§ Œ⁄U ‚ { ◊Ê„U ∑§Ê éÿÊ¡ ‹ªÊŸÊ ÕÊ–
(x)
• z,ÆÆÆ ` flß ÃÕÊ ’ w,ÆÆÆ ` ∑§◊ˇʟ ¬Í⁄‘U fl·¸ ∑§ Á‹∞ ¬ÊŸ ∑§Ê •ÁäÊ∑Χà Õ–
©U¬⁄UÊQ§ ÷Í‹ ‚ÈäÊÊ⁄UÊ¥ „UÃÈ •Êfl‡ÿ∑§ ¡Ÿ¸‹ ¬˝ÁflÁCUÿÊ° ∑§⁄UŸ ∑§Ê ÁŸ‡øÿ Á∑§ÿÊ ªÿÊ–
•Êfl‡ÿ∑§ ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCUÿÊ° ∑§ËÁ¡∞, ‹Ê÷-„UÊÁŸ ‚◊ÊÿÊ¡Ÿ ÅÊÊÃÊ ÃÕÊ ¬Í¥¡Ë πÊÃ ’ŸÊßUÿ–

A and B are partners in a firm sharing Profit & Loss equally. Their Capital Account as on 31 March 2010 showed balance of ` 60,000 and ` 50,000, respectively after taking in to account the profits of the year which amounted to ` 20,000. It was subsequently

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

24

found that the following items have been left out while preparing the final account for the year.

(i)

The partners were entitled to Interest on Capital @ 6% p.a.

(ii)

the drawings of A and B for 2009-2010 were ` 8,000 and ` 6,000 respectively.

Interest on drawings was also to be charged @5% p.a. The Interest is to be charged for 6 months period.

(iii) A was entitled to a salary of ` 5,000 and B a commission of
(iii)
A was entitled to a salary of ` 5,000 and B a commission of `2,000 for the whole year.
It was decided to make the necessary adjustment to record the above ommission.
Give the necessary Journal entries and prepare Profit & Loss Adjustment Account and
partners Capital Account.
Journal (Adjustment Entries)
Date
Particulars
L/F
Amount (Dr.) Amount (Dr.)
`
`
2010
Profit & Loss Adjustment a/c
Dr.
6,240
31 March
To A's Capital a/c
To B's Capital a/c
(The Amount of Interest on Capital)
3,480
2,760
A's Capital a/c
B's Capital a/c
Dr.
200
Dr.
150
To Profit & Loss Adjustment a/c
(The Amount of Interest on Drawings.)
350
Profit & Loss Adjustment a/c
To B's Capital a/c
(The Amount of Commission.)
Dr.
2,000
2,000
Profit & Loss Adjustment a/c
To A's Capital a/c
(The Amount of Salary.)
Dr.
5,000
5,000
A's Capital a/c
B's Capital a/c
To Profit & Loss Adjustment a/c
Dr.
6,445
Dr.
6,445
12,890
(Loss Adjustment transfer to partners Capital
a/c in their profit sharing ratio.
Dr. Profit & Loss Adjustment Account for the year ending 31st March, 2010
Cr.
Amount Date
Amount
Date
Particulars
Particulars
`
`
To Interest on Capital a/c
By Interest on Drawings
A 3,480
A
200
B 2,760
6,240
B
150
350
To A's Capital a/c (salary)
To B's Capital a/c
(Commission)
5,000
2,000
By Loss on Adjustment
A's Capital a/c
B's Capial a/c
6,445
6,445
13,240
13,240

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

25

Dr. Partner's Capital Account Cr. Date Particulars A B Date Particulars A B ` `
Dr.
Partner's Capital Account
Cr.
Date
Particulars
A
B
Date
Particulars
A
B
`
`
`
`
To P&L Adjustment
(Int. on Drawing)
To P&L Adjustment
(Loss on Adjustment)
To Balance c/d
200
150
60,000
50,000
6,445
6,445
3,480
61,835
48,165
By Balance b/d
By P&L Adjustment
(Int. on Capital)
By P&L Adjustment
(Commission)
By P & L Adjustment
(Salary)
2,760
------
2,000
5,000
------
68,480
54,760
68,480
54,760
∑§Êÿ¸‡ÊË‹ Á≈UååÊáÊËÿÊ° (Working Notes) :
¬˝ÊÁ⁄Uê÷∑§ ¬Í¥¡Ë ôÊÊà ∑§⁄UŸÊ - (Calculation of Capital of the begnning)
Particulars
A
B
Capital at the end
Less : Share of Profit
60,000
50,000
10,000
10,000
50,000
40,000
Add : Drawings
8,000
6,000
Capital at the beginning
58,000
46,000
¬¥Í¡Ë ¬⁄U éÿÊ¡
(Interest on Capital)
6
58,000 x
=
3,480 `
• =
100
6
’ =
46,000 x
=
2,760 `
100
•Ê„U⁄UáÊ ¬⁄U éÿÊ¡ (Interest on Drawings)
5
6
8,000 x
x
= 200 `
=
100
12
5
6
6,000 x
x
= 150 `
=
100
12
‚Ê⁄UÊ¥‡Ê
v.

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

26

w.

‚ʤÊŒÊ⁄UË Áfl‹π ‚ ÃÊà¬ÿ¸ ∞fl¥ Áfl·ÿ flSÃÈ — ∞∑§ ∞‚Ê •Á÷‹π Á¡‚◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‚„U◊Áà ∑§ ‚ÊÕ ‡ÊÃZ •ÊÁŒ ‚◊ÊÁ„Uà „UÊÃË „Ò¥U, ‚ʤÊŒÊ⁄UË Áfl‹π ∑§„U‹ÊÃÊ „ÒU– ßU‚∑§ •ãê¸Ã ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‚¥’¥äÊÊ¥ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ flÊ‹ ‚÷Ë ¬„U‹Í ‡ÊÊÁ◊‹ „UÊÃ „Ò¥U Á¡‚◊¥ √ÿfl‚Êÿ ∑§ ©Ug‡ÿ ¬˝àÿ∑§ ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ¬Í°¡Ë ∑§Ê ‚„UÿÊª, ‚ʤÊŒÊ⁄UÊ¥ mUÊ⁄UÊ Á∑§ÿÊ ¡ÊŸ flÊ‹Ê ‹Ê÷ fl „UÊÁŸ Áfl÷Ê¡Ÿ •ŸÈ¬ÊÃ, ¬Í°¡Ë ¬⁄U éÿÊ¡ „UÃÈ ‚ʤÊŒÊ⁄UÊ¥ § •ÁäÊ∑§Ê⁄U, ´§áÊ ∞fl¥ •Ê„UÊÊ¥ ¬⁄U §Ê◊ •ÊÁŒ ∑§ ‚ÊÕ-‚ÊÕ ‚ʤʌÊ⁄U § ¬˝fl‡Ê, •fl∑§Ê‡Ê ª˝„Ê, ◊ÎàÿÈ ÃÕÊ »§◊¸ ∑§ ÁflÉÊ≈UŸ •ÊÁŒ ∑§ ÁŸÿ◊ •ÊÁŒ ‚Áê◊Á‹Ã „UÊÃ „Ò¥U

x. y. ‹πÊ¥∑§Ÿ ¬⁄U ‹ÊªÍ „UÊŸ flÊ‹ ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ v~xw
x.
y.
‹πÊ¥∑§Ÿ ¬⁄U ‹ÊªÍ „UÊŸ flÊ‹ ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ v~xw ∑§ ¬˝ÊfläÊÊŸ — ÿÁŒ ∞∑§ ‚ʤÊŒÊ⁄UË Áfl‹π ∑ȧ¿U
Áfl‡Ê· ’ÊÃÊ¥ ∑§ ’Ê⁄‘U ◊¥ ◊Í∑§ „UÊÃÊ „ÒU ÃÊ ÷Ê⁄UÃËÿ ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ v~xw ∑§ ©U¬ÿÈQ§ ¬˝ÊfläÊÊŸ ‹ÊªÍ „UÊÃ
„Ò¥U– ‚ʤÊŒÊ⁄UË •ÁäÊÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U, ‚ʤÊŒÊ⁄UÊ¥ ◊¥ ‹Ê÷ ∑§Ë ÷ʪˌÊ⁄UË ∞∑§ ‚◊ÊŸ „UÊÃË „ÒU, ∑§Ê߸U ÷Ë ‚ʤÊŒÊ⁄U
¬ÊÁ⁄UüÊÁ◊∑§ ∑§ Á‹∞ •ÁäÊ∑Χà Ÿ„UË¥ „UÊÃÊ, ¬Í°¡Ë ¬⁄U ∑§Ê߸U éÿÊ¡ •ŸÈ◊à Ÿ„UË¥ „UÊÃÊ •ÊÒ⁄U •Ê„U⁄UáÊÊ¥ ¬⁄U éÿÊ¡
¬˝÷ÊÁ⁄Uà Ÿ„UË¥ „UÊÃÊ „ÒU– „UÊ‹Ê°Á∑§ — ÿÁŒ ∑§Ê߸U ‚ʤÊŒÊ⁄U »§◊¸ ∑§Ê ´§áÊ ŒÃÊ „ÒU ÃÊ fl„U √ÿÁQ§ { ¬˝ÁÇÊà ¬˝ÁÃfl·¸
éÿÊ¡ Œ⁄U ‚ éÿÊ¡ ¬ÊŸ ∑§Ê „U∑§ŒÊ⁄U „UÊÃÊ „ÒU–
ÁSÕ⁄U ∞fl¥ •ÁSÕ⁄U ¬Í°¡Ë ÁflÁäÊ ∑§ •ãê¸Ã ¬Í°¡Ë πÊÃÊ¥ ∑§Ë ÃÒÿÊ⁄UË ∑§⁄UŸÊ — »§◊¸ ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ ‚÷Ë ‚ʤÊŒÊ⁄UÊ¥
‚ ¡È«∏ „ÈU∞ ‹Ÿ ŒŸ ∑§Ê ©UŸ∑§ ¬Í°¡Ë πÊÃÊ¥ ◊¥ •Á÷Á‹Áπà Á∑§ÿÊ ¡ÊÃÊ „ÒU– ¬Í°¡Ë πÊÃÊ¥ ∑§Ê •ŸÈ⁄UÁˇÊà ∑§⁄UŸ
∑§ Á‹∞ ŒÊ ÁflÁäÊÿÊ° „UÊÃË „Ò¥U ¡ÊÁ∑§ ÿ „Ò¥U — (i) •ÁSÕ⁄U ¬Í°¡Ë ÁflÁäÊ (ii) ÁSÕ⁄U ¬Í°¡Ë ÁflÁäÊ– •ÁSÕ⁄U ¬Í°¡Ë
ÁflÁäÊ ∑§ •ãê¸Ã ∞∑§ ‚ʤÊŒÊ⁄U ‚ ‚¥’¥ÁäÊà ‚÷Ë ‹Ÿ-ŒŸ ‚ËäÊ ©U‚∑§ ¬Í°¡Ë πÊÃÊ¥ ◊¥ •Á÷Á‹Áπà Á∑§∞
¡ÊÃ „Ò¥U– ÁSÕ⁄U ¬Í°¡Ë ÁflÁäÊ ∑§ •ãê¸Ã ¬Í°¡Ë ∑§Ë ⁄UÊÁ‡Ê ‚ŒÒfl ÁSÕ⁄U „UÊ ‚∑§ÃË „ÒU– ßU‚ ÁflÁäÊ ∑§ •ãê¸Ã,
¬Í°¡Ë ¬⁄U éÿÊ¡, •Ê„U⁄UáÊÊ¥ ¬⁄U éÿÊ¡, •Ê„U⁄UáÊÊ¥, flß, ∑§◊ˇʟ, ‹Ê÷ ÿÊ „UÊÁŸ ∑§Ê ÷ʪ ∞∑§ •‹ª πÊÃ ◊¥
•Á÷Á‹Áπà Á∑§ÿÊ ¡ÊÃÊ „ÒU, Á¡‚ “‚ʤÊŒÊ⁄U ∑§Ê øÊ‹Í πÊÃÊ” ∑§„UÊ ¡ÊÃÊ „ÒU–
z.
‹Ê÷ ∞fl¥ „UÊÁŸ ∑§Ê ÁflÃ⁄UáÊ — ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‹Ê÷ fl „UÊÁŸ ∑§Ê ÁflÃ⁄UáÊ ‹Ê÷ ∞fl¥ „UÊÁŸ ÁflÁŸÿÊª πÊÃ ∑§
◊Êäÿ◊ ‚ Œ‡ÊʸÿÊ ¡ÊÃÊ „ÒU, ¡ÊÁ∑§ ∑§fl‹ ‹Ê÷ ∞fl¥ „UÊÁŸ πÊÃ ∑§Ê Áfl‚ÃÊ⁄U ◊ÊòÊ „UÊÃÊ „ÒU– ßU‚∑§ •ãê¸Ã
éÿÊ¡ ∑§ ‚ÊÕ ¬Í°¡Ë ÃÕÊ ‚ʤÊŒÊ⁄UÊ¥ ∑§ Á‹∞ •ŸÈ◊à flß ∞fl¥ ∑§◊ˇʟ ∑§Ê ŸÊ◊ Á∑§ÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ÁŸfl‹
‹Ê÷ ∞fl¥ „UÊÁŸ ÃÕÊ •Ê„U⁄UáÊÊ¥ ¬⁄U éÿÊ¡ ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU– ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‹Ê÷ ∞fl¥ „UÊÁŸ ∑§ ‡Ê·
∑§Ê ‹Ê÷ Áfl÷Ê¡Ÿ •ŸÈ¬Êà ◊¥ ÁflÃÁ⁄Uà Á∑§ÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ©UŸ‚ ‚¥’¥ÁäÊà ¬Í°¡Ë πÊÃÊ¥ ◊¥ „USÃÊ¥ÃÁ⁄Uà ∑§⁄U ÁŒÿÊ
¡ÊÃÊ „ÒU–
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∞∑§ ‚ʤÊŒÊ⁄U ∑§Ë ãÿÍŸÃ◊ ‹Ê÷ ªÊ⁄¥U≈UË ∑§Ê ÁŸ¬≈UÊ⁄UÊ — ∑§÷Ë-∑§÷Ë ∞∑§ ‚ʤÊŒÊ⁄U ∑§Ê ‹Ê÷ ∑§ ÷ʪ ∑§ M§¬ ◊¥
∞∑§ ãÿÍŸÃ◊ ⁄UÊÁ‡Ê ∑§Ë ªÊ⁄¥U≈UË ŒË ¡ÊÃË „ÒU– ÿÁŒ Á∑§‚Ë fl·¸, ‹Ê÷ ÁflÃ⁄UáÊ •ŸÈ¬Êà ∑§ •ŸÈ‚Ê⁄U ¬Á⁄U∑§‹Ÿ ∑§
’ÊŒ ©U‚∑§ ÷ʪ ∑§Ê ‹Ê÷ ªÊ⁄¥U≈UË∑Χà ⁄UÊÁ‡Ê ‚ ∑§◊ „UÊÃÊ „ÒU ÃÊ ÿ„U ∑§÷Ë ªÊ⁄¥U≈UË ¬˝Ê# ‚ʤÊŒÊ⁄U ∑§ ÷ʪ ◊¥
‚„U◊Áà ∑§ •ŸÈ¬Êà ◊¥ ÷ȪÃÊŸ Á∑§ÿÊ ¡ÊÃÊ „ÒU– „UÊ‹Ê°Á∑§ ÿ„U ⁄UÊÁ‡Ê Á∑§‚Ë ÷Ë ‚ʤÊŒÊ⁄U ‚ ∑§Ê≈U∑§⁄U ŒË ¡ÊÃË
„ÒU ¡Ê ßU‚ ªÊ⁄¥U≈UË ∑§ Á‹∞ ⁄UÊ¡Ë „ÈU•Ê ÕÊ– ¡Ê •∑§‹ ÿÊ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ‚ÊÕ Á◊‹∑§⁄U ŒË ªß¸U „UÊ ‚∑§ÃË „ÒU–
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¬Ífl¸ ‚◊ÊÿÊ¡ŸÊ¥ ∑§Ê ÁŸ¬≈UÊ⁄UÊ — ÿÁŒ •¥ÁÃ◊ ‹πÊ πÊÃ ÃÒÿÊ⁄U Á∑§∞ ¡Ê øÈ∑§ „Ò¥U •ÊÒ⁄U ßU‚∑§ ’ÊŒ ∑§Ê߸U òÊÈÁ≈U
äÿÊŸ ◊¥ •ÊÃË „ÒU ¡Ò‚ Á∑§ ¬Í°¡Ë ¬⁄U éÿÊ¡, •Ê„U⁄UáÊÊ¥ ¬⁄U éÿÊ¡, ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê flß, ∑§◊ˇʟ ßUàÿÊÁŒ ‚
‚¥’¥ÁäÊà „ÒU ÃÊ •Êfl‡ÿ∑§ ‚◊ÊÿÊ¡ŸÊ¥ ∑§Ê ‚ʤÊŒÊ⁄U ∑§ ¬Í°¡Ë πÊÃÊ¥ ◊¥ ‹Ê÷ ∞fl¥ „UÊÁŸ ‚◊ÊÿÊ¡Ÿ πÊÃ ∑§
◊Êäÿ◊ ‚ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU ¡ÊÁ∑§ ßU‚ òÊÈÁ≈U ∑§Ê ‚¥‡ÊÊäÊŸ „ÒU–

}. ∞∑§ ‚ʤʌÊ⁄UË »§◊¸ § •¥ÁÃ◊ πÊÃÃÒÿÊ⁄U ∑§⁄UŸÊ — ÿ„UÊ° ¬⁄U ∞∑§ SflÊÁ◊àfl flÊ‹Ë »§◊ÊZ ÃÕÊ ‚ʤʌÊ⁄UË »§◊ÊZ § ’Ëø ’„ÈUà •ÁäÊ∑§ •¥Ã⁄U Ÿ„UË¥ „UÊÃÊ „ÒU, Á‚flÊÿ ßU‚∑§ Á∑§ ‚ʤÊŒÊ⁄UË »§◊¸ ◊¥ ∞∑§ •ÁÃÁ⁄UQ§ πÊÃÊ „UÊÃÊ „ÒU

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

27

Á¡‚ ‹Ê÷ fl „UÊÁŸ ÁflÁŸÿÊª πÊÃÊ ∑§„UÃ „UÒ¥U– ÿ„U ‚ʤÊŒÊ⁄UÊ¥ ∑§ ’Ëø ‹Ê÷ fl „UÊÁŸ Áfl÷Ê¡Ÿ ∑§Ê ¬˝ŒÁ‡Ê¸Ã ∑§⁄UÃÊ „ÒU–

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v. ‚ʤÊŒÊ⁄UÊ¥ ∑§ øÊ‹Í πÊÃ πÊ‹ ¡ÊÃ „Ò¥U ¡’ ¬Í¥¡Ë πÊÃ
v.
‚ʤÊŒÊ⁄UÊ¥ ∑§ øÊ‹Í πÊÃ πÊ‹ ¡ÊÃ „Ò¥U ¡’ ¬Í¥¡Ë πÊÃ ÁŸêãÊ ÁflÁäÊ ‚ ⁄Uπ ª∞ „UÊ¥ -
(•) ÁSÕ⁄U ¬Í¥¡Ë ÁflÁäÊ
(‚) SÃê÷Ê∑§Ê⁄U ÁflÁäÊ
(’) ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ÁflÁäÊ
(Œ) •¬Íáʸ ‹πÊ ÁflÁäÊ
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)
w.
¬˝àÿ∑§ ÷Í‹ ‚ÈäÊÊ⁄U •ÕflÊ ¬Á⁄UfløŸ „UÃÈ ¬ÎÕ∑§-¬ÎÕ∑§ ¬˝ÁflÁCU ∑§⁄UŸ ∑§ Á‹∞ πÊÃÊ πÊ‹Ê ¡ÊÃÊ „ÒU -
(•) fl‚Í‹Ë πÊÃÊ
(‚) ‹Ê÷-„UÊÁŸ ‚◊ÊÿÊ¡Ÿ πÊÃÊ
(’) ‹Ê÷-„UÊÁŸ ÁflÃ⁄UáÊ πÊÃÊ
(Œ) ‹Ê÷-„UÊÁŸ πÊÃÊ
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‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •÷Êfl ◊¥ Á∑§‚Ë ‚ʤÊŒÊ⁄U mUÊ⁄UÊ »§◊¸ ∑§Ê ´§áÊ ŒŸ ¬⁄U ©U‚ éÿÊ¡ ÁŒÿÊ ¡Ê∞ªÊ-
(•) vÆ' flÊÁ·¸∑§
(‚) ∑§Ê߸U éÿÊ¡ Ÿ„UË¥
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(Œ) ßUë¿UÊ •ŸÈ‚Ê⁄U ( )
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‚ʤÊŒÊ⁄UË πÊÃ ’㌠∑§⁄UŸ ∑§ ¬‡øÊØ ©UŸ◊¥ ‚◊ÊÿÊ¡Ÿ Á∑§ÿÊ ¡Ê∞ªÊ -
(•) •‡ÊÈÁhÿÊ¥ ∑§Ê ∑§Ê≈U∑§⁄U
(’) ‚ʤʌÊ⁄UÊ¥ ∑§Ê ÁŸ¡Ë ÷ȪÃÊŸ ∑§⁄‘U
(‚) •ÊªÊ◊Ë fl·¸ ∑§ ¬˝Ê⁄Uê÷ ◊¥ ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCU ∑§⁄U∑§
(Œ) ©U¬⁄UÊQ§ ◊¥ ‚ ∑§Ê߸U Ÿ„UË¥
(
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z.
‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •÷Êfl ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ¬Í¥¡Ë ¬⁄U éÿÊ¡ ÁŒÿÊ ¡Ê∞ªÊ -
(•) vÆ' flÊÁ·¸∑§ Œ⁄U ‚
(‚) éÿÊ¡ Ÿ„UË¥ ÁŒÿÊ ¡Ê∞ªÊ
(’) {' flÊÁ·¸∑§ Œ⁄U ‚
(Œ) ßUë¿UÊŸÈ‚Ê⁄U
(
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‚ʤÊŒÊ⁄UË ∑§Ê fl„U ¬˝∑§Ê⁄U Ÿ„UË¥ „ÒU -
(•) ∞Áë¿U∑§ ‚ʤÊŒÊ⁄UË
(‚) flÒäÊ ‚ʤÊŒÊ⁄UË
(’) Áfl‡Ê· ‚ʤÊŒÊ⁄UË
(Œ) ◊ÊÒÁ‹∑§ ‚ʤÊŒÊ⁄UË
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‚ʤÊŒÊ⁄UË √ÿʬÊ⁄U ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ê ŒÊÁÿà√Ê „UÊÃÊ „ÒU-
(•) ‹Ê÷ „UÊÁŸ „UŸÈ¬Êà ◊¥
(‚) ‚÷Ë ∑§Ê ‚ËÁ◊à ŒÊÁÿà√Ê
(’) ¬Í¥¡Ë •ŸÈ¬Êà ◊¥
(Œ) ‚÷Ë ∑§Ê •‚ËÁ◊à ŒÊÁÿà√Ê(
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(•) x — w
(‚) ’⁄UÊ’⁄U
(’) ¬Í¥¡Ë •ŸÈ¬ÊÃ
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(•) z
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(Œ) wÆ
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‚ʤÊŒÊ⁄UË √ÿʬÊ⁄U ◊¥ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ãÿÍŸÃ◊ ‚¥ÅÿÊ „UÊŸË øÊÁ„U∞ -

(•) øÊ⁄U

(’) ÃËŸ

(‚) ŒÊ

(Œ) ∞∑§

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‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

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‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ (Short Answer Type Questions)
v.ÁSÕ⁄U ¬Í¥¡Ë ¬hÁà fl ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà ◊¥ •ãÃ⁄U ’ÃÊ•Ê–
w.∞∑§Ê∑§Ë √ÿʬÊ⁄U ‚¥ª∆UŸ „UÊÃ „ÈU∞ ‚ʤÊŒÊ⁄UË ‚¥ª∆UŸ ∑§Ë •Êfl‡ÿ∑§ÃÊ ÄÿÊ¥ „ÈU߸U?
x.‚ËÁ◊à ‚ʤÊŒÊ⁄UË Á∑§‚ ∑§„UÃ „Ò¥U–
y.∞Áë¿U∑§ ÃÕÊ Áfl‡Ê· ‚ʤÊŒÊ⁄UË ◊¥ •ãÃ⁄U ’ÃÊ•Ê–
z.‚ʤÊŒÊ⁄UË ‚¥‹π ‚ •Ê¬ ÄÿÊ ‚◊¤ÊÃ „Ò¥U?
{.‚ʤÊŒÊ⁄UË ‚¥‹π ◊¥ Á‹πË ¡ÊŸ flÊ‹Ë ∑§Ê߸U y ’ÊÃ¥ Á‹Áπ∞–
|.‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •÷Êfl ◊¥ ‹ÊªÍ „UÊŸ flÊ‹ y ÁŸÿ◊ ’ÃÊßU∞–
}.‹Ê÷-„UÊÁŸ ‚◊ÊÿÊ¡Ÿ πÊÃÊ dc πÊ‹Ê ¡ÊÃÊ „ÒU \
~.A, B fl C ∑§Ë »§◊¸ Ÿ fl·¸ ∑§ ŒÊÒ⁄UÊŸ wÆ,ÆÆÆ ` ∑§Ê ‹Ê÷ ∑§◊ÊÿÊ Á¡‚ ‚ʤÊŒÊ⁄UÊ¥ ◊¥ w—v—v ∑§ •ŸÈ¬Êà ◊¥ Áfl÷ÊÁ¡Ã
∑§⁄U ÁŒÿÊ ªÿÊ, ¡’Á∑§ v—w—w ∑§ •ŸÈ¬Êà ◊¥ „UÊŸÊ øÊÁ„U∞ ÕÊ– ßU‚∑§ ‚ÈäÊÊ⁄U „UÃÈ ∞∑§ ¡Ÿ¸‹ ¬˝ÁflÁCU ŒËÁ¡ÿ–
Ans. : A ∑§Ê ¬Í¥¡Ë πÊÃÊ {,ÆÆÆ L§. ‚ «UÁ’≈U ÃÕÊ B fl C ∑§Ê πÊÃÊ ∑˝§◊‡Ê— x,ÆÆÆ `x,ÆÆÆ `‚
∑˝§Á«U≈U „UÊªÊ–
(◊Ê. Á‡Ê. ’Ê«¸U ⁄UÊ¡. wÆÆv )
vÆ.∞.¬Ë. •ÊÒ⁄U ‚Ë. ∑§Ë »§◊¸ Ÿ fl·¸ ∑§ ŒÊÒ⁄UÊŸ vz,ÆÆÆ ` ∑§Ê ‹Ê÷ ∑§◊ÊÿÊ •ÊÒ⁄U ßU‚ ’⁄UÊ’⁄U ’⁄UÊ’⁄U Áfl÷ÊÁ¡Ã ∑§⁄U
ÁŒÿÊ ¡’Á∑§ ÿ„U ¬Ë ∑§Ê x,ÆÆÆ ` flß (Á¡‚ ÷Í‹ ª∞) ŒŸ ∑§ ’ÊŒ y—x—z ∑§ •ŸÈ¬Êà ◊¥ Áfl÷ÊÁ¡Ã ∑§⁄UŸÊ
øÊÁ„Uÿ ÕÊ– ‚ÈäÊÊ⁄U „UÃÈ ¬˝ÁflÁCU ŒËÁ¡ÿ¥–
Ans. : A's account will be debited by ` 1,000 and P's account will be credited by ` 1,000.

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

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Ans. : B's Current account will be dibited by Rs. 4,800 and A's Current account will be credited by ` 4,800.

⁄UÊ◊, ⁄U„UË◊ •ÊÒ⁄U ⁄UÊ¡Ê x—w—v ∑§ •ŸÈ¬Êà ◊¥ ‹Ê÷ „UÊÁŸ Áfl÷ÊÁ¡Ã ∑§⁄UÃ „ÈU∞ ‚ʤÊŒÊ⁄U „Ò¥U– ‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •ŸÈ‚Ê⁄U ⁄UÊ¡Ê ∑§Ê ãÿÍŸÃ◊ ‹Ê÷ vÆ,ÆÆÆ ` flÊÁ·¸∑§ „UÊªÊ– xv ◊Êø¸, wÆÆÆ ∑§Ê ‚◊Ê# „ÈU∞ •h¸ fl·¸ ∑§Ê ‹Ê÷ wy,ÆÆÆ ` ÕÊ, ‹Ê÷ Áfl÷Ê¡Ÿ „UÃÈ •Êfl‡ÿ∑§ ¡Ÿ¸‹ ¬˝ÁflÁCU §ËÁ¡∞ •ÊÒU ‹Ê÷ „UÊÁŸ ÁŸÿÊ¡Ÿ

vw.

πÊÃÊ ’ŸÊßUÿ– Ans. : •ÁãÃ◊ ‡ÊÈh ‹Ê÷ ¬⁄U ÃËŸÊ¥ ∑§Ê Á„US‚Ê - (◊Ê.
πÊÃÊ ’ŸÊßUÿ–
Ans. : •ÁãÃ◊ ‡ÊÈh ‹Ê÷ ¬⁄U ÃËŸÊ¥ ∑§Ê Á„US‚Ê -
(◊Ê. Á‡Ê. ’Ê«¸U ⁄UÊ¡. wÆÆv )
⁄UÊ◊ L§.
⁄U„UË◊ L§.
⁄UÊ¡Ê L§.
` 11,400
` 7,600
` 5,000
vx.
ÿÁŒ Á∑§‚Ë ‚ʤÊŒÊ⁄U mUÊ⁄UÊ ¬˝àÿ∑§ ◊Ê„U ∑§Ë •ÁãÃ◊ ÁÃÁÕ ∑§Ê •Ê„U⁄UáÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ éÿÊ¡ ∑§Ê ‚ÍòÊ ÄÿÊ „UÊªÊ?
vy.
∞∑§ ‚ʤÊŒÊ⁄U ¬˝àÿ∑§ ◊Ê„U ∑§Ë ¬˝Õ◊ ÃÊ⁄UËπ ∑§Ê zÆÆ ` •Ê„U⁄UáÊ ∑§⁄UÃÊ „ÒU, éÿÊ¡ vw' flÊÁ·¸∑§ øÊ¡¸ Á∑§ÿÊ
¡ÊÃÊ „ÒU éÿÊ¡ ∑§Ë ⁄UÊÁ‡Ê „UÊªË–
Ans.
: 390 `
vz.
∞∑§ ‚ʤÊŒÊ⁄U ∑§Ë flcʸ ∑§ •ãà ◊¥ ¬Í¥¡Ë zÆ,ÆÆÆ ` ÕË flcʸ ∑§ ‹Ê÷Ê¥ ◊¥ Á„US‚Ê wz,ÆÆÆ ` ÕÊ ÃÕÊ
©U‚∑§ mUÊ⁄UÊ •Ê„U⁄UáÊ vw,zÆÆ Á∑§ÿÊ ªÿÊ– fl·¸ ∑§ ¬˝Ê⁄Uê÷ ∑§Ë ¬¥ÍÍ¡Ë ôÊÊà ∑§ËÁ¡∞–
Ans. : x|,zÆÆ `
ÁŸ’ãäÊÊà◊∑§ ¬˝‡ãÊ (Essy Type Questions)
v. ‚ʤÊŒÊ⁄UË ‚¥‹π ∑§Ê S¬CU ∑§⁄UÃ „ÈU∞ ßU‚◊¥ Á‹πË ¡ÊŸ flÊ‹Ë ◊ÈÅÿ ’ÊÃÊ¥ ∑§Ê ’ÃÊßUÿ–
w. ‚ʤÊŒÊ⁄UË ‚¥‹π ∑§ •÷Êfl ◊¥ ‹ÊªÍ „UÊŸ flÊ‹ ÁŸÿ◊Ê¥¥ ∑§Ê ’ÃÊßUÿ–
x. ‚ʤÊŒÊ⁄UË ∑§ ÁflÁ÷ããÊ ¬˝∑§Ê⁄UÊ¥ ∑§Ê fláʸŸ ∑§ËÁ¡∞–
y. ÁSÕ⁄U ¬Í¥¡Ë ¬hÁà ∞fl¥ ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ¬hÁà ∑§Ê ‚◊¤ÊÊßU∞–
z. ’㌠‚ʤÊŒÊ⁄UË πÊÃÊ¥ ◊¥ ‚◊ÊÿÊ¡Ÿ ∑§Ë ÁflÁäÊÿÊ¥ ∑§Ê ∑§ÊÀ¬ÁŸ∑§ ©UŒÊ„U⁄UáÊ mUÊ⁄UÊ ‚◊¤ÊÊßU∞?
•Ê°Á∑§∑§ ¬˝‡ãÊ (Numerical Questions)
-
v. •, ’ fl ‚ ‚ʤÊŒÊ⁄U „Ò¥U– v •¬˝Ò‹, wÆÆ~ ∑§Ê ©UŸ∑§Ë ¬Í¥¡Ë ∑˝§◊‡Ê— yÆ,ÆÆÆ `, w|,}ÆÆ ` •ÊÒ⁄U
vz,~ÆÆ ` ÕË– ‹Ê÷ ÁflÃ⁄UáÊ ∑§ ¬„U‹ ¬˝Áà fl·¸ ’ w,zÆÆ ` ∑§Ê flß •ÊÒ⁄U ‚ w,ÆÆÆ `∑§Ê flß
‹Ÿ ∑§Ê •ÁäÊ∑§Ê⁄UË „ÒU, ¬Í¥¡Ë ¬⁄U z' flÊÁ·¸∑§ Œ⁄U ‚ éÿÊ¡ ŒŸÊ „ÒU ¬⁄UãÃÈ •Ê„U⁄UáÊ ¬⁄U ∑§Ê߸U éÿÊ¡ Ÿ„UË¥ „ÒU– ‡ÊÈh
ÁflÃ⁄UáÊ ÿÊÇÿ ‹Ê÷ ∑§ ¬˝Õ◊ vÆ,ÆÆÆ ` • yÆ' ∑§Ê •ÁäÊ∑§Ê⁄UË „ÒU, ’ xz' ∑§Ê •ÊÒ⁄U ‚ wz' ∑§Ê ©U‚‚
•ÁäÊ∑§ ‹Ê÷ ∑§Ê •Ê¬‚ ◊¥ ’⁄UÊ’⁄U ’Ê¥≈UÊŸÊ „ÒU– flcʸ ∑§ •ãà ◊¥ xv ◊Êø¸, wÆvÆ ∑§Ê flß ∑§Ê «UÁ’≈U ∑§⁄UŸ
∑§ ¬‡øÊà ¬⁄UãÃÈ ¬Í¥¡Ë ¬⁄U éÿÊ¡ ∑§Ê «UÁ’≈U ∑§⁄UŸ ‚ ¬„U‹ »§◊¸ ∑§Ê ‹Ê÷ wx,v|Æ ` ÕÊ– ‚ʤÊŒÊ⁄UÊ¥ ◊¥ ‚
¬˝àÿ∑§ Ÿ },ÆÆÆ L§. ∑§Ê •Ê„U⁄UáÊ Á∑§ÿÊ–
‹Ê÷ „UÊÁŸ ÁflÃ⁄UáÊ πÊÃÊ •ÊÒ⁄U ‚ʤÊŒÊ⁄U ∑§ ¬Í°¡Ë πÊÃ ’ŸÊßU∞ ÿÁŒ fl - (v) ¬Á⁄UfløŸ‡ÊË‹ ¬Í¥¡Ë ÁflÁäÊ ÃÕÊ
(w) ÁSÕ⁄U ¬Í¥¡Ë ÁflÁäÊ ∑§ •ÊäÊÊ⁄U ¬⁄ ⁄Uπ ¡ÊÃ „Ò¥U– (A, B and C are in partnership and on 1 April

‚ʤÊŒÊ⁄UË ‹πÊ¥∑§Ÿ - •ÊäÊÊ⁄U÷Íà •fläÊÊ⁄UáÊÊ∞°

30

partners had drawn