Accounting JAMB

Assuming that the partnership maintains a fixed capita; what is P’s closing capital?

Capital balances b/d:…..P………….N20,000
……………………..K………….N10,000
Drawings:……………..P………….N2, 000
……………………..K………….N1, 000
Share of profits:………K………….N4, 000
……………………..K………….N2, 000
Salary………………..P………….N1, 000
Interest on drawings:…..K………….N100
……………………..K………….N20

A. N25,000
B. N24,900
C. N22,900
D. N20,000

Correct Answer:

Option D – N20,000

Explanation

Assuming the partnership maintains a fixed capital balance P capital would be the balance brought down 20,000 (that is capital without drawings)

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