Page 39 - Demo

%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 39 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629Again, we just apply the contract terms. If A%u2019s beginning capital was $100,000 and during the year, A increasedhis capital by $50,000 on 1/4 and increased his capital by $250,000 on 1/10 (if the rate is 10%).We can summarize the capital flow as follows:3 6 31/1 1/4 1/10 31/12+ 50,000 + 250,000100,000 150,000 400,000 400,000Here we may deal with 3 possibilities:Beginning balance Ending Balance WA(Weighted Average) BalanceBeg. Balance = 100,000Int. on capital = 100,000 %u00d7 10% = 10,000End. Balance = 400,000Int. on capital = 400,000 %u00d7 10% = 40,000we can calculate WA balance as follows: 100,000 %u00d7 3 = 25,000 12150,000 %u00d7 6 = 75,000 12400,000 %u00d7 3 = 100,000 12200,000So,Int. on capital = 200,000 %u00d7 10% = 20,000Another solution for WA balance100,000 %u00d7 12 = 100,000 1250,000 %u00d7 9 = 37,500 12250,000 %u00d7 3 = 62,500 12200,000We distribute net income at the end of the year. So, we must distribute annual salary.If the salary is given annually There is no problem. There is no problem.If the salary is given monthly There is no problem. %u00d7 12If the salary is given semi-annually There is no problem. %u00d7 2If the salary is given quarterly There is no problem. %u00d7 41- The basis for calculating interest on capital2- Non-Annual Salary37