Profit and loss account for the year ending


Problem 1: Mr. Ali and Mr. Salim decided to start a partnership business. With the help of a consultant, they have drafted a partnership deed. Some of the terms and conditions of the partnership deed are given below:

- Mr. Ali and Mr. Salim should bring OMR 60,000 and OMR 30,000 respectively as their capital

- Profit sharing ratio will be on the basis of the ratio of their capital balance at the end of each year

- Capital accounts should be maintained under fixed system

- Interest on capital and interest on drawing are to be provided @ 5% and 6% respectively

- Each partner is allowed to withdraw 10% of the net profit every year

- Mr. Ali is entitled to get a salary of OMR 600 per month

- Mr. Salim is entitled to get a commission of 5% on net profit before charging such commission.

The partners started their business on 01.01.2019

During the first year operation, the following transactions occurred:

                                                      OMR

Purchase of goods                        60,000

Sale of goods                                90,000

Wages                                            3,000

Purchase of office furniture               3,000

Salary                                             6,000

Rent                                                2,200

Travelling expenses                          1,500

Other expenses                                   650

Bank loan                                        15,000

Investment                                       14,000

Sundry debtors                                   6,000

Bills receivable                                   8,650

The accountant of the firm charged 10 % depreciation on office furniture and valued closing stock at OMR 12,000.Interest on bank loan 8% per annum due but not paid

On 02.02.2020 the firm admitted a new partner Mr. Malik into the firm for 1/5 share on the following terms:

1. Mr Malik should bring OMR 25,000 as his capital and OMR 10,000 as his share of goodwill in cash

2. Assets and liabilities were revalued as follows:

- Furniture is revalued as OMR 2750.

- An unrecorded liability of OMR1,500 is recorded

- An unrecorded investment worth is taken into account OMR 2,500

Required:

Part 1: Profit and loss account for the year ending 31.12.2019

Part 2: Profit and loss appropriation account for the year ending 31.12.2019

Part 3: Balance sheet as on31.12.2019

Part 4: Balance sheet after admission of new partner

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Managerial Accounting: Profit and loss account for the year ending
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