Assertion (A): In the absence of a partnership deed, partners are entitled to interest on capital at 6% p.a. Reason (R): The Indian Partnership Act, 1932 allows interest on capital only if there is an agreement. Choose the correct option: MCQ with Answer and Explanation

Assertion (A): In the absence of a partnership deed, partners are entitled to interest on capital at 6% p.a. Reason (R): The Indian Partnership Act, 1932 allows interest on capital only if there is an agreement. Choose the correct option:
A. Both A and R are true but R is not the correct explanation of A.
B. A is false but R is true.
C. Both A and R are true and R is the correct explanation of A.
D. A is true but R is false.
Answer: Option B
Solution (By JKSSB Mock Tests)
A is false because no interest on capital is allowed without agreement. R is true.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Traditional Approach' classifies accounts into:
A. Income, expenses, assets
B. Real, personal, nominal
C. Current and non-current
D. Assets, liabilities, equity

Correct Answer: Option B


Explanation:
Under traditional British approach, accounts are classified as personal, real, and nominal.

Question #2
Under the Companies Act 2013, the 'Corporate Social Responsibility' (CSR) committee must consist of:
A. At least 2 directors, both of whom must be independent directors
B. At least 3 directors, out of which at least 1 must be an independent director
C. At least 3 directors, all of whom must be independent directors
D. At least 2 directors, out of which at least 1 must be an independent director

Correct Answer: Option B


Explanation:
Section 135 of the Companies Act 2013 mandates that the CSR Committee must consist of at least 3 directors, out of which at least 1 must be an independent director.

Question #3
In the absence of a partnership deed, interest on partners' capital is allowed at:
A. 5% p.a.
B. No interest
C. 6% p.a.
D. 12% p.a.

Correct Answer: Option B


Explanation:
According to the Indian Partnership Act, no interest on capital is allowed unless there is an agreement.