Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

A and B are partners in a partnership. The information below applies to 2015. Profit before appropriation: $88000 Interest on drawings: A $1000, B $1000 Interest on capital: A $3000, B $1000 The profit-sharing ratio is based on the proportion of the capital account. What amount of the residual profit does A receive?

  • A$41000
  • B$43000
  • C$61500
  • D$64500

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