pls help me

cz dey apply to the other A/c wich is being simultaneously debited or credited.

1.  partner's capital a/c  dr.

            To intrest on drawings    cr.

(intreast on drawing is charge against capital a/c thats why partners a/c is debited)

2.intrest on drawings a/c   dr.

                To P&L appropriation a/c

(intrest on drawings is gain for the firm thats why p&l appropriation have been credited)

 debit and credit is the base of double entry system hence applicable everywhere.........there  is always a logic lies  behind any entry........in partners capital a/c personal a/c rules will be followed.and p&l appropriation is a nominal a/c hence nominal a/c's rule will be followed.

1)partner' capital a/c dr                         DEBIT THE RECEIVER A/C

to interest on drawings                           CREDIT THE INCOME OF FIRM

2)salary payable a/c dr                            LIABILITY GOES OUT WITH A CREDIT                    

to salarya/c                                                REDUCTION IN EXPENDITURE

3)interest on drawings a/c dr   INCOME OF THE FIRM  -CR BAL TRS TO P/L TO CLOSE THE A/C

to p & l approriation                                   ALL INCOMES SHALL BE TRSD TO P/L  -TRS ENTRY  

DEBIT -CREDIT RULES ARE APPLYING . IF ANY OTHER QUERY JUST ASK ME... I HOPE U GOT THE SATISFACTORY ANSWER

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