ACCOUNTING FRIEND

ACCOUNTING FRIEND

Wednesday, 11 May 2016

Difference Between Fixed Capital & Fluctuating Capital Methods

Difference Between Fixed Capital & Fluctuating Capital Methods


Points
Fixed Capital Method
Fluctuating Capital Method
1.Number of Accounts
Two accounts, viz., capital and current account.
One account, viz., capital account.
2. Nature of Account / Balance
Remains unaltered
Fluctuates.
3. Adjustments
Adjustments like interest on capital, drawings, interest on drawings, etc. are made in the current accounts.
Adjustments are made in the capital account itself.
4. Appearance in the balance sheet
Both capital and current accounts appear.
Only capital account appears .
5. Specific mention
It should be specifically mentioned in the partnership deed.
Not necessary.
6. Credit / Debit balance
Fixed capital accounts always shows a credit balance.
Fluctuating capital may some times show a debit balance.
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41 comments:

  1. Unknown9 July 2018 at 06:51

    Tq u so much sir...

    ReplyDelete
    Replies
    1. Rangadhar Naik17 January 2020 at 14:34

      You are right bro it's also help to make me the best answer on my exam

      Delete
  2. Unknown16 July 2018 at 10:37

    Tnx

    ReplyDelete
  3. nasir7 August 2018 at 07:05

    great formate

    ReplyDelete
  4. Unknown25 August 2018 at 22:21

    thx

    ReplyDelete
  5. Unknown3 September 2018 at 08:43

    Thanxx sir

    ReplyDelete
  6. Unknown8 September 2018 at 11:09

    Tnx sir

    ReplyDelete
  7. Unknown23 September 2018 at 08:11

    Thx 😃😃

    ReplyDelete
  8. Unknown25 September 2018 at 09:51

    Wow thnx guru👍👍👍

    ReplyDelete
  9. Unknown13 October 2018 at 10:18

    Tnx brother

    ReplyDelete
  10. Unknown27 December 2018 at 01:07

    Thanks

    ReplyDelete
  11. Papa jii27 December 2018 at 08:09

    On the basis of balance of fluctuating capital is not understandable

    ReplyDelete
  12. Unknown16 January 2019 at 09:34

    Thanks sir

    ReplyDelete
  13. Unknown4 March 2019 at 22:20

    6th one difference??

    ReplyDelete
  14. Unknown7 March 2019 at 02:34

    Nyc sir

    ReplyDelete
  15. Unknown8 March 2019 at 06:56

    Very help ful for boards exams

    ReplyDelete
  16. Unknown11 March 2019 at 06:39

    Tq sir

    ReplyDelete
  17. Unknown19 March 2019 at 22:14

    Tx g

    ReplyDelete
  18. Iml29 March 2019 at 14:27

    Nice one

    ReplyDelete
  19. Unknown15 June 2019 at 04:41

    It's very easy for understand n for learning...

    ReplyDelete
  20. Unknown25 June 2019 at 07:48

    Very easy to learn

    ReplyDelete
  21. Manishgupta28 June 2019 at 09:45

    Thankeww

    ReplyDelete
  22. Manishgupta28 June 2019 at 09:48

    Yaa

    ReplyDelete
  23. Unknown 4 August 2019 at 05:37

    This comment has been removed by the author.

    ReplyDelete
  24. Unknown14 September 2019 at 20:23

    Thanks you

    ReplyDelete
  25. Unknown2 October 2019 at 09:51

    Very useful thank you

    ReplyDelete
  26. Idhayamozhii18 October 2019 at 09:01

    Tq sir

    ReplyDelete
  27. Unknown29 November 2019 at 04:05

    Not understand able give more information

    ReplyDelete
  28. Unknown28 December 2019 at 20:02

    Thanks

    ReplyDelete
  29. Unknown3 January 2020 at 00:44

    best tnq u

    ReplyDelete
  30. Unknown3 March 2020 at 17:36

    Thnq sir

    ReplyDelete
  31. Unknown28 April 2020 at 01:49

    It is too easy to understand...

    ReplyDelete
  32. Unknown15 May 2020 at 05:07

    Thnku sir this topic is helpful 😁

    ReplyDelete
  33. Anonymous24 June 2020 at 03:15

    Thanks

    ReplyDelete
  34. Unknown15 February 2021 at 06:57

    Thanks sir for this difference between
    Very helpful for me

    ReplyDelete
  35. Unknown27 July 2021 at 07:14

    Hi

    ReplyDelete
  36. Unknown10 April 2022 at 11:04

    Good its very usefull

    ReplyDelete

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