Fluctuating capital method

Based on B.K. 12th Std Textbook. Explain in Marathi for students.

1. 2. Fluctuating Capital Method Only Partner’s Capital A/c is opened. Ajay J. Gursale M.Com.B.Ed. 1

2. 2. Fluctuating Capital Method In this method amount of partner’s capital changes every end of the financial year, it is called as Fluctuating Capital Method. Only Partner’s Capital A/c is maintained. And adjustments are made to the Partner’s Capital A/c. Ajay J. Gursale M.Com.B.Ed. 2

3. Adjustments : 1. Additional Capital brought in cash or asset. 2. Interest on capital 3. Interest on Drawing, 4.Brokerage to Partner, 5.Commission to Partners , 6.Salary to Partner 7. Withdrawal of capital by Partner 8 . Net Profit or Net Loss etc. Ajay J. Gursale M.Com.B.Ed. 3

4. Partner’s Ajay J. Gursale M.Com.B.Ed. 4 Y Y Y

5. Thank You . All of you My Dear Students Ajay J. Gursale M.Com.B.Ed. 5