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