国际会计考试类型题目剖析.docVIP

3.1 R Case Study 1 Adala and Barly are in partnership sharing profits and losses in the ratio 3:2. The partnership agreement further states that: (1) Adala an annual salary will be ￡10,000. and Barly will be ￡5,000 (2) Each partner is to be charged interest at 4% per annum on the total amount of his drawings in any year. Their trial balance at 31 December 2008 as show as follows: Capital Adala65,000 Barly30,000Current a/c at 1 January 2008 Adala12,800 Barly10,500Drawing Adala16,000 Barly9,500Sales102,900Freehold premises50,000Motor ve