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Profit Determination and Statement of Profit

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To ascertain the profit, closing capital is to be adjusted by deducting ________ and adding _________.

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A
Opening capital, Drawings
💡 Explanation:

To ascertain the profit, closing capital is to be adjusted by deducting opening capital and adding drawings.


Below is the example:
Opening Capital               Rs.30000
Drawings                           Rs.5000
Closing Capital                 Rs.50000

Solution:
Closing Capital                Rs.50000
Add: Drawing                  Rs.  5000
                                         ----------------
                                         Rs.55000
Less: Opening Capital    Rs.30000
                                         ---------------
Profit during the year      Rs.25000
                                        -----------------

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