S1: In the absence of a partnership deed, profits are shared equally. S2: In the absence of a partnership deed, interest on drawings is charged. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: In the absence of a partnership deed, profits are shared equally. S2: In the absence of a partnership deed, interest on drawings is charged. Which statement(s) is/are correct?
A. S2 only
B. Both S1 and S2
C. Neither S1 nor S2
D. S1 only
Answer: Option D
Solution (By JKSSB Mock Tests)
The Partnership Act 1932 mandates equal profit sharing if the deed is silent. It also states that no interest on drawings shall be charged if the deed is silent. S1 is correct, S2 is incorrect.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is an extraordinary item?
A. Loss due to fire in a factory (not regular)
B. Purchase of raw material
C. Salary paid
D. Sale of goods

Correct Answer: Option A


Explanation:
Extraordinary items are unusual and infrequent, e.g., loss from natural disaster, expropriation.

Question #2
The 'Social Welfare Surcharge' is levied on:
A. Income tax
B. Basic customs duty
C. All taxes
D. GST

Correct Answer: Option B


Explanation:
Social welfare surcharge is levied on the aggregate of duties of customs, except certain items.

Question #3
A business has opening capital of Rs 2,00,000. During the year, it earned a profit of Rs 50,000, owner withdrew Rs 30,000, and fresh capital of Rs 40,000 was introduced. What is the closing capital?
A. Rs 2,20,000
B. Rs 2,90,000
C. Rs 2,40,000
D. Rs 2,60,000

Correct Answer: Option D


Explanation:
Closing Capital = Opening (2,00,000) + Profit (50,000) + Fresh (40,000) - Drawings (30,000) = Rs 2,60,000.