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In which of the following accounts is interest on partners capital found?

In which of the following accounts is interest on partners capital found?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Profit and Loss
  • B Trading
  • C Income surplus
  • D Profit and Loss appropriation
Correct Answer: Option D
Explanation:
The main intention of preparing a profit and loss appropriation account is to show the distribution of profits among the partners. It is debited with interest on capital and remuneration to partners and credited with the net profits b/d from the profit and loss account and interest on drawings.

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