Match the following items: Particulars Treatment i) Interest on capital A) Cr. side of profit and loss appropriation account ii) Interest on Drawings B) Dr. side of profit and loss appropriation account iii) Interest on partner's loan C) Dr. side of profit and loss account

i) B, ii) A, iii) C i) B, ii) C, iii) A i) A, ii) B, iii) C i) C, ii) B, iii) A

i) B, ii) A, iii) C

* Interest on capital- Four items appearing on the Profit and Loss Appropriation account. Interest on Drawings on the credit side, Interest on Partner's Capital on the debit side, Partner's salary on the debit side, Partner's commission on the debit side.   * Interest on Drawings- Four items appearing on the Profit and Loss Appropriation account. Interest on Drawings on the credit side, Interest on Partner's Capital on the debit side, Partner's salary on the debit side, Partner's commission on the debit side.   * Interest on partner's loan- Interest on loan is the amount of interest that is paid by the firm on the amount of loan taken from a partner. It is shown on the debit side of the Profit and Loss Account.