Page 43 - 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 43 %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%u06293- Prepare Income Allocation scheduleDistribution Factors A B C Total1- interest on capital 3,900 6,400 5,700 16,0002- Salaries 10,000 - - 10,0003- Bonus - 5,000 - 5,0004- Remainder to be divided (1 : 2 : 2) 2,000 4,000 4,000 10,000Total 15,900 15,400 9,700 41,000We can prepare P & L Distribution Account as follows:Dr. Profit & Loss Distribution Account Cr.Interest on Capital 16,000 Income Summary 41,000salaries 10,000Bonus 5,000Remaining Profit 10,000Example (4)Assuming on the previous example that the Beginning Balance of current account for partner (B) was $3,000 (Debit), & Partner B%u2019s Drawings during the year were $7,000 & the interest on these drawings was $2,000. Required: prepare the current account of partner B. Dr. Current Account (B) Cr.Beginning Balance 3,000 Interest on Capital 6,400Drawings 7,000 Bonus 5,000Interest on Drawings 2,000 Remaining Profit 4,000Ending Balance 3,400=41