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May 19, 2014 Day 120 of the Sixth Year - History

May 19, 2014 Day 120 of the Sixth Year - History



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President Barack Obama visits with players during a stop to surprise members of the Northwest Little League baseball teams at Friendship Park in Washington, D.C., May 19, 2014

12:30PM THE PRESIDENT and THE VICE PRESIDENT meet for lunch with Combatant Commanders
The Roosevelt Room

7:30PM THE PRESIDENT delivers remarks and answers questions at a DCCC event
Private Residence, Maryland


Loch Ness Monster

The Loch Ness Monster, or Nessie (Scottish Gaelic: Uilebheist Loch Nis [2] ), is a creature in Scottish folklore that is said to inhabit Loch Ness in the Scottish Highlands. It is often described as large, long-necked, and with one or more humps protruding from the water. Popular interest and belief in the creature has varied since it was brought to worldwide attention in 1933. Evidence of its existence is anecdotal, with a number of disputed photographs and sonar readings.

The scientific community regards the Loch Ness Monster as a phenomenon without biological basis, explaining sightings as hoaxes, wishful thinking, and the misidentification of mundane objects. [3] The pseudoscience and subculture of cryptozoology has placed particular emphasis on the creature.


›› What if you only counted weekdays?

In some cases, you might want to skip weekends and count only the weekdays. This could be useful if you know you have a deadline based on a certain number of business days. If you are trying to see what day falls on the exact date difference of 120 weekdays from today, you can count up each day skipping Saturdays and Sundays.

Start your calculation with today, which falls on a Wednesday. Counting forward, the next day would be a Thursday.

To get exactly one hundred and twenty weekdays from now, you actually need to count 168 total days (including weekend days). That means that 120 weekdays from today would be December 8, 2021.

If you're counting business days, don't forget to adjust this date for any holidays.


TS Grewal Solutions for Class 12 Accountancy Chapter 2- Accounting for Partnership Firms- Fundamentals

TS Grewal Solutions for Class 12 Accountancy Chapter 2 Accounting for Partnership Firms- Fundamentals is considered to be an important concept to be learnt thoroughly by the students. Here, we have provided
TS Grewal Accountancy solutions for Class 12.

BoardCBSE
ClassClass 12
SubjectAccountancy
ChapterChapter 2
Chapter NameAccounting for Partnership Firms- Fundamentals
Number of questions solved54
CategoryTS Grewal

This Chapter 2 Accounting for Partnership Firms- Fundamentals explains the below-mentioned concepts:

  • Partnership Deed
  • Special aspects of partnership accounts
  • Maintenance of capital accounts of partners
  • Past Adjustments
  • Final Accounts

Class 12 TS Grewal Solutions Accountancy Vol 1 Chapter 2:-

Exercise

In the absence of Partnership Deed, what are the rules related to :

(b) Interest on partners’ capitals

(c) Interest on partners’ loan

(e) Interest on partners’ drawings

(a) Partners will not be allowed any salary

(b) On partner’s capital, no interest will be allowed

(c) Only 6% interest in Partner’s Loan

(d) Profit distribution to be done in equal ratio

(e) In partner’s drawings, no Interest will be charged

Following differences have arisen among P, Q and R. State who is correct in each case:

(a) P used ₹ 20,000 belonging to the firm and made a profit of ₹ 5,000. Q and R want the amount to be given to the firm?

(b) Q used ₹ 5,000 belonging to the firm and suffered a loss of ₹ 1000. He wants the firm to bear the loss?

(c) P and Q want to purchase goods from A Ltd., R does not agree?

(d) Q and R want to admit C as a partner, P does not agree?

(a) P will pay ₹20,000 along with ₹ 5,000 profit to the company as the money belongs to the company. It is because of the relation between the principal and agent. Here, P is both the principal and the agent to Q and R and the firm. According to the Partnership Act rules, if an agent makes a profit made by utilising the firm’s assets is due to the company.

(b) Q has to pay the firm ₹ 5,000. The Partnership Act, 1932, all the partnership firm partners’ are liable for all the losses made by their negligence. In this scenario, Q is liable for the loss as he has utilized the company’s property and portrayed himself as a principal and not an agent to the firm and other partners.

(c) A partner can purchase and trade products without discussing with the other partners. The discussion happens only if a partner has some restriction to purchase and trade firm properties and a public notice is issued.

(d) In this scenario, C will not be included in the firm as P, has disagreed to admit C. The Act says, a new partner will not get admission to a firm if the existing partners disagree for his/her admission.

A, B and C are partners in a firm. They do not have a Partnership Deed. At the end of the first year of the commencement of the firm, they have faced the following problems :

(a) A wants that interest on capital should be allowed to the partners but B and C do not agree.

(b) B wants that the partners should be allowed to draw a salary but A and C do not agree.

(c) C wants that the loan given by him to the firm should bear interest @ 10% p.a. but A and B do not agree.

(d) A and B having contributed larger amounts of capital, desire that the profits should be divided in the ratio of their capital contribution but C does not agree.

State how you will settle these disputes if the partners approach you for purpose.

DisputesReasonable Judgements
(a)A wants that interest on capital should be allowed to the partners but B and C do not agree.The partnership Act says, no capital interest will be granted because between A, B, and C no agreement has bee signed regarding capital interest.
(b)B wants that the partners should be allowed to draw a salary but A and C do not agree.No partners are liable for any salary because of no partnership agreement.
(c)C wants that the loan given by him to the firm should bear interest @ 10% p.a. but A and B do not agree.Only 6% interest is allowed on a partner’s loan when there is no partnership agreement.
(d)A and B having contributed larger amounts of capital, desire that the profits should be divided in the ratio of their capital contribution but C does not agree.Profits will be equally shared in the absence of a partnership agreement

Jaspal and Rosy were partners with a capital contribution of ₹ 10,00,000 and ₹ 5,00,000, respectively. They do not have a Partnership Deed. Jaspal wants that profits of the firm should be shared in their capital ratio. Rosy convinced Jaspal that profits should be shared equally. Explain how Rosy would have convinced Jaspal for sharing the profit equally.

In any partnership firm when there is no partnership deed, then the rule of the Indian Partnership Act of 1932 applies. In the act, when the agreement is not signed then the profit should be distributed equally to all the partners.

In this scenario, Jaspal’s point of view does not align with the partnership Act rule and therefore, Rosy would have convinced her by explaining her the Partnership Act, 1932 provisions.

Harshad and Dhiman have been in partnership since 1st April, 2018. No partnership agreement was made. They contributed ₹ 4,00,000 and ₹ 1,00,000 respectively as capital. In addition, Harshad advanced an amount of ₹ 1,00,000 to the firm on 1st October, 2018. Due to long illness, Harshad could not participate in business activities from 1st August, 2018 to 30th September, 2018. Profit for the year ended 31st March, 2019 was ₹ 1,80,000. The dispute has arisen between Harshad and Dhiman.

(i) He should be given interest @ 10% per annum on capital and loan

(ii) Profit should be distributed in the ratio of capital

(i) Profit should be distributed equally

(ii) He should be allowed ₹ 2,000 p.m. as remuneration for the period he managed the business in the absence of Harshad

(iii) Interest on Capital and loan should be allowed @ 6% p.a.

You are required to settle the dispute between Harshad and Dhiman. Also, prepare Profit and Loss Appropriation Account.

Harshad Declaration:

(i) According to Indian partnership act 1932, in the absence of agreement, only 6% of interest is allowed on a partner’s loan and no interest will be incurred in partner’s capital..

(ii) As per the partnership act 1932, in the absence of agreement profit will be shared equally.

Dhiman Claims:

(i) True, according to partnership act 1932, if no agreement is signed between the partners the profit will be equally distributed.

(ii) No partners are entitled to any sort of salary or remuneration when there is no agreement.

(iii) Here, if there is no agreement between the partners only 6% will be allowed to partner’s loan and no interest in a partner’s capital.

Profit Distribution:

Dr.Profit and Loss Adjustment Account as on 31st March, 2019Cr.
ParticularsParticulars
Interest on Partner’s Loan Profit and Loss A/c1,80,000
Harshad 1,00,000 × (6/100) × (6/12)3,000
Profit and Loss Appropriation A/c1,77,000
1,80,000 1,80,000
Dr.Profit and Loss Appropriation Account as on 31st March, 2019Cr.
ParticularsParticulars
Profit transferred to Profit and Loss Adjustment A/c1,77,000
Harshad’s Capital88,500
Dhiman’s Capital88,500
1,77,000 1,77,000

A and B are partners from 1st April 2018, without a Partnership Deed and they introduced capitals of ₹ 35,000 and ₹ 20,000 respectively. On 1st October 2018, A advanced loan of ₹ 8,000 to the firm without any agreement as to interest. The profit and Loss Account for the year ended 31st March 2019 shows a profit of ₹ 15,000 but the partners cannot agree on payment of interest and on the basis of division of profits.

You are required to divide the profits between them giving reasons for your method.

Profit and Loss Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
A’s Loan Interest240Profit (before Interest)15,000
Profit transferred to:
A’s Capital A/c7,380
B’s Capital A/c7,38014,760
15,000 15,000

Working Notes 1: Loan interest Evaluation

Loan interest to be provided @ 6% p.a.

Time (from 1st October to 31st March) = 6 months

A’s loan interest = 8,000 X (frac<6><100>) X (frac<6><12>) = ₹ 240

Working Notes 1: Profit Share of Partner Evaluation

Equal distribution of profit

Profit after A’s loan Interest = ₹ 15,000 − ₹ 240 = ₹ 14,760

Therefore, A and B profit-sharing = 14,760 X (frac<1><2>) = ₹7,380

A and B are partners in a firm sharing profits in the ratio of 3: 2. They had advanced to the firm a sum of ₹ 30,000 as a loan in their profit-sharing ratio on 1st October, 2017. The Partnership Deed is silent on interest on loans from partners. Compute interest payable by the firm to the partners, assuming the firm closes its books every year on 31st March.

The total advanced amount given by the partners = ₹ 30,000

A’s advance = 30,000 X (frac<3><5>) = ₹18,000

B’s advance = 30,000 X (frac<2><5>) = ₹12,000

Duration (from 1st October, 2017 to 31st March, 2018) = 6 months

Interest incurred on Advances Evaluation

A’s advance interest = 18,000 X (frac<6><100>) X (frac<6><12>) = ₹ 540

B’s advance interest = 12,000 X (frac<6><100>) X (frac<6><12>) = ₹ 360

Note: Because there is no partnership agreement only 6% of the interest rate is allowed on the loan.

X and Y are partners sharing profits and losses in the ratio of 2 : 3 with capitals ₹ 2,00,000 and ₹ 3,00,000, respectively. On 1st October, 2018, X and Y gave loans of ₹ 80,000 and ₹ 40,000 respectively to the firm. Show distribution of profits/losses for the year ended 31st March, 2019 in each of the following alternative cases:

Case 1: If the profits before interest for the year amounted to ₹ 21,000.

Case 2: If the profits before interest for the year amounted to ₹ 3,000.

Case 3: If the profits before interest for the year amounted to ₹ 5,000.

Case 4: If the loss before interest for the year amounted to ₹ 1,400.

X’s loan interest for six months = 80,000 X (frac<6><100>) X (frac<6><12>) = ₹ 2,400

Y’s loan interest for six months = 40,000 X (frac<6><100>) X (frac<6><12>) = ₹ 1,200

Case 1- Profits without the interest = ₹ 21,000

Profit and Loss Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
X’s Loan Interest2,400Profit (before interest)21,000
Y’s Loan Interest1,200
Profit transferred to
X’s Capital A/c (17,400 X (frac<2><5>)6,960
Y’s Capital A/c (17,400 X (frac<3><5>))10,44017,400
21,000 21,000

Case 2 – Profits before interest ₹ 3,000

Profit and Loss Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
Interest on X’s Loan2,400Profit (before interest)3,000
Interest on Y’s Loan1,200Loss transferred to-
X’s Capital A/c (600 × 2/5)240
Y’s Capital A/c (600 × (3/5)360600
3,600 3,600

Case 3- Profits before interest ₹ 5,000

Profit and Loss Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
Interest on X’s Loan2,400Profit (before interest)5,000
Interest on Y’s Loan1,200
Profit transferred to:
X’s Capital A/c (1400 × 2/5)560
Y’s Capital A/c (1400 × 3/5)8401,400
5,000 5,000

Case 4- Loss before interest ₹ 1,400

Profit and Loss Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
Loss (before interest)1,400Loss transferred to-
Interest on X’s Loan2,400X’s Capital A/c (5,000 × 2/5)2,000
Interest on Y’s Loan1,200Y’s Capital A/c (5,000 × 3/5)3,0005,000
5,000 5,000

Bat and Ball are partners sharing the profits in the ratio of 2 : 3 with capitals of ₹ 1,20,000 and ₹ 60,000 respectively. On 1st October, 2018, Bat and Ball gave loans of ₹ 2,40,000 and ₹ 1,20,000 respectively to the firm. Bat had allowed the firm to use his property for business for a monthly rent of ₹ 5,000. The loss for the year ended 31st March, 2019 before rent and interest amounted to ₹ 9,000. Show distribution of profit/loss.

Profit and Loss Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
Loss (before interest)9,000
Rent (5,000 x 12)60,000Loss transferred to:
Bat’s loan Interest7,200Bat’s Capital A/c31,920
Ball’s loan Interest3,600Ball’s Capital A/c47,88079,800
79,800 79,800

Working Notes 1: Partner’s Loan Interest

Bat’s Loan interest for six months = ₹ 2,40,000 X (frac<6><100>) X (frac<6><12>) = ₹ 7,200

Bat’s Loan interest for six months = ₹1,20,000 X (frac<6><100>) X (frac<6><12>) = ₹ 3,600

Working Notes 2: Loss distribution to partners Evaluation

Bat’s Loan share = 79,800 X (frac<2><5>) = ₹ 31,920

Ball’s Loan share = 79,800 X (frac<3><5>) = ₹ 47,880

Question 10

A and B are partners. A’s Capital is ₹ 1,00,000 and B’s Capital is ₹ 60,000. Interest on capital is payable @ 6% p.a. B is entitled to a salary of ₹ 3,000 per month. Profit for the current year before interest and salary to B is ₹ 80,000.

Prepare Profit and Loss Appropriation Account.

Profit and Loss Appropriation A/c
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit and Loss A/c (Net Profit)80,000
A6,000
B3,6009,600
Salary to B (₹ 3,000 × 12)36,000
Profit transferred to:
A’s Capital A/c17,200
B’s Capital A/c17,20034,400
80,000 80,000

Working Notes 1: Capital Interest Evaluation

A’s Capital Interest = ₹ 1,00,000 X (frac<6><100>) = ₹ 6,000

B’s Capital Interest = ₹ 60,000 X (frac<6><100>) = ₹ 3,600

Working Notes 2: Partner Profit Sharing Evaluation

Divisible Profit = ₹ 80,000 – ₹ 9,600 – ₹ 36,000 = ₹ 34,400

A and B profit sharing = 34,4000 X (frac<1><2>) = ₹17,200 each

Question 11

X, Y and Z are partners in a firm sharing profits in 2 : 2 : 1 ratio. The fixed capitals of the partners were : X ₹5,00,000 Y ₹ 5,00,000 and Z ₹ 2,50,000 respectively. The Partnership Deed provides that interest on capital is to be allowed @ 10% p.a. Z is to be allowed a salary of ₹ 2,000 per month. The profit of the firm for the year ended 31st March, 2018 after debiting Z’s salary was ₹ 4,00,000.

Prepare Profit and Loss Appropriation Account.

Profit and Loss Appropriation A/c as on 31st March 2018
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit and Loss A/c

Working Notes 1: Z’s salary will not be debited to the Profit and Loss Appropriation A/c because ₹ 4,00,000 Profit is given after adjusting Z’s salary.

Working Note 2: Capital Interest Evaluation

X’s Capital Interest = ₹5,00,000 X (frac<10><100>) = ₹50,000

Y’s Capital Interest = ₹5,00,000 X (frac<10><100>) = ₹50,000

Z’s Capital Interest = ₹2,50,000 X (frac<10><100>) = ₹25,000

Working Note 3: Partner’s profit sharing Evaluation

Profit sharing ratio = 2 : 2 : 1

X’s Profit Share = ₹2,75,000 X (frac<2><5>) = ₹ 1,10,000

Y’s Profit Share = ₹2,75,000X (frac<2><5>) = ₹ 1,10,000

Z’s Profit Share = ₹2,75,000 X (frac<1><5>) = ₹ 55,000

Question 12

X and Y are partners sharing profits in the ratio of 3 : 2 with capitals of ₹ 8,00,000 and ₹ 6,00,000, respectively. Interest on capital is agreed @ 5% p.a. Y is to be allowed an annual salary of ₹ 60,000 which has not been withdrawn. Profit for the year ended 31st March, 2019 before interest on capital but after charging Y’s salary amounted to ₹ 2,40,000.

A provision of 5% of the profit is to be made in respect commission to the manager. Prepare an account showing the allocation profits.

Profit and Loss Adjustment Account as on 31st March 2019
Dr. Cr.
ParticularsParticulars
Commission for Manager (3,00,000×5%)15,000Profit and Loss A/c
Profit and Loss Appropriation A/c as on 31st March 2019
Dr. Cr.
ParticularsParticulars
Salary to Y60,000Profit and Loss Adjustment A/c2,85,000
Interest on Capital: (After manager’s commission)
X40,000
Y30,00070,000
Profit transferred to:
X’s Capital A/c93,000
Y’s Capital A/c62,0001,55,000
2,85,000 2,85,000

Working Notes 1: Manager’s Commission Evaluation

Profit for making Managers’ Commission = 2,40,000 + 60,000 (Y’s Salary) = ₹3,00,000

Manager’s Commission=₹(3,00,000 X (frac<5><100>)) = 415,000

Working Notes 2: Capital Interest Evaluation

X’s Capital Interest =( ₹ 8,00,000 X (frac<5><100>)) = ₹40,000

Y’s Capital Interest =( ₹ 6,00,000 X (frac<5><100>)) = ₹30,000

Working Notes 3: Partner’s capital share Evaluation

Distribution of profit = ₹ 2,85,000 − ₹ 60,000 − ₹ 70,000 = ₹1,55,000

X’s Share of Profit=₹(1,55,000 X (frac<3><5>) = ₹ 93,000

Y’s Share of Profit=₹(1,55,000 X (frac<2><5>) = ₹ 62,000

Question 13

Prem and Manoj are partners in a firm sharing profits in the ratio of 3 : 2. The Partnership Deed provided that Prem was to be paid a salary of ₹ 2,500 per month and Manoj was to get a commission of ₹ 10,000 per year. Interest on capital was to be allowed @ 5% p.a. and interest on drawings was to be charged @ 6% p.a. Interest on Prem’s drawings was ₹ 1,250 and on Manoj’s drawings was ₹ 425. Interest on Capitals of the partners were ₹ 10,000 and ₹ 7,500 respectively. The firm earned a profit of ₹ 90,575 for the year ended 31st March, 2018.

Prepare Profit and Loss Appropriation Account of the firm.

Profit and Loss Appropriation Account as on 31st March 2018
Dr. Cr.
ParticularsParticulars
Prem Salary (₹ 2,500 × 12)30,000Profit and Loss A/c (Net Profit)90,575
Manoj Commission10,000Interest on Drawings A/c:
Capital Interest: Prem1,250
Prem10,000 Manoj4251,675
Manoj7,50017,500
Profit transferred to:
Prem’s Current A/c20,850
Manoj’s Current A/c13,90034,750
92,250 92,250

Working Notes 1: Capital Interest Evaluation

Prem’s Capital Interest = 2,00,000 X (frac<5><100>) = ₹ 10,000

Manoj’s Capital Interest = 1,50,000 X (frac<5><100>) = ₹ 7,500

Working Notes 2: Partner Profit Share Evaluation

Profit sharing ratio = 3 : 2

Profit sharing for Prem = 34,750 X (frac<3><5>)= ₹ 20,850

Profit sharing for Manoj = 34,750 X (frac<2><5>)= ₹ 13,900

Question 14

Reema and Seema are partners sharing profits equally. The Partnership Deed provides that both Reema and Seema will get monthly salary of Rs 15,000 each, Interest on Capital will be allowed @ 5% p.a. and Interest on Drawings will be charged @ 10% p.a. Their capitals were Rs 5,00,000 each and drawings during the year were Rs 60,000 each.

The firm incurred a loss of Rs 1,00,000 during the year ended 31st March, 2018.

Prepare Profit and Loss Appropriation Account for the year ended 31st March, 2018.

Profit and Loss Appropriation A/c as on 31st March, 2018
Dr. Cr.
ParticularsParticulars
Profit and Loss A/c1,00,000Interest on Drawings A/c:
Reema3,000
Seema3,0006,000
Loss transferred to
Reema47,000
Seema47,00094,000
1,00,000 1,00,000

Note: There will be no capital and salary share to the partners as the company has incurred loss.

Working Notes 1: Partner Drawing Evaluation

Reema’s Share = 60,000 X 10% X (frac<6><12>) = ₹3,000

Seema’s Share = 60,000 X 10% X (frac<6><12>) = ₹3,000

Question 15

Bhanu and Partab are partners sharing profits equally. Their fixed capitals as on 1st April, 2018 are ₹ 8,00,000 and ₹ 10,00,000 respectively. Their drawings during the year were ₹ 50,000 and ₹ 1,00,000 respectively. Interest on Capital is a charge and is to be allowed @ 10% p.a. and interest on drawings is to be charged @ 15% p.a. Net Profit for the year ended 31st March, 2019 was ₹ 1,20,000.

Prepare Profit and Loss Appropriation Account.

Profit and Loss Appropriation Account as on March 31, 2019
Dr. Cr.
ParticularsParticulars
Capital Interest A/c: Profit and Loss A/c1,20,000
Bhanu’s Current A/c80,000 Interest on Drawings A/c:
Partap’s Current A/c1,00,0001,80,000Bhanu’s Current A/c3,750
Partap’s Current A/c7,50011,250
Loss transferred to
Bhanu’s Current A/c24,375
Partap’s Current A/c24,37548,750
1,80,000 1,80,000

Working Note 1: Partner Drawing Interest Evaluation

Bhanu’s Drawing Interest – 50,000 X 15% X (frac<6><12>) = ₹3,750

Pratap’s Drawing Interest – 1,00,000 X 15% X (frac<6><12>) = ₹7,500

Working Note 2: Partner Capital Interest Evaluation

Bhanu’s Capital Interest – 50,000 X 10% ₹ 80,000

Pratap’s Capital Interest – 1,00,000 X 10% = ₹ 1,00,000

Question 16

Amar and Bimal entered into partnership on 1st April, 2018 contributing ₹ 1,50,000 and ₹ 2,50,000, respectively towards capital. The Partnership Deed provided for interest on capital @ 10% p.a. It also provided that Capital Accounts shall be maintained following the Fixed Capital Accounts method. The firm earned net profit of ₹ 1,00,000 for the year ended 31st March 2019.

Pass the Journal entry for interest on capital.

Journal
DateParticularsL.F.Debit ₹Credit ₹
March 31Profit & Loss Appropriation A/cDr. 40,000
To Amar’s Current A/c 15,000
To Bimal’s Current A/c 25,000
(Capital interest transferred to Profit & Loss Appropriation A/c)

Working Notes 1: Capital Interest Evaluation

Amar’s Capital Interest = 1,50,000 X (frac<10><100>) = ₹15,000

Amar’s Capital Interest = 2,50,000 X (frac<10><100>) = ₹25,000

Question 17

Kamal and Kapil are partners having fixed capitals of ₹ 5,00,000 each as on 31st March, 2018. Kamal introduced further capital of ₹ 1,00,000 on 1st October, 2018 whereas Kapil withdrew ₹ 1,00,000 on 1st October, 2018 out of the capital.

Interest on capital is to be allowed @ 10% p.a.

The firm earned net profit of ₹ 6,00,000 for the year ended 31st March 2019.

Pass the Journal entry for interest on capital and prepare Profit and Loss Appropriation Account.

Journal
DateParticularsL.F.Debit ₹Credit ₹
March 31Profit & Loss Appropriation A/cDr. 1,00,000
To Kamal’s Current A/c 55,000
To Kapil’s Current A/c 45,000
(Capital interest transferred to Profit & Loss Appropriation A/c)
Profit and Loss Appropriation A/c as on 31st March 2019
Dr. Cr.
ParticularsParticulars
Capital Interest A/c: Profit and Loss A/c6,00,000
Kamal55,000
Kapil45,0001,00,000
Profit transferred to:
Kamal’s Current A/c2,50,000
Kapil’s Current A/c2,50,0005,00,000
6,00,000 6,00,000

Working Notes 1: Capital Interest Evaluation

Question 18

Simran and Reema are partners sharing profits in the ratio of 3 : 2. Their capitals as on 31st March, 2018 were ₹ 2,00,000 each whereas Current Accounts had balances of ₹ 50,000 and ₹ 25,000 respectively interest is to be allowed @ 5% p.a. on balances in Capital Accounts. The firm earned net profit of ₹ 3,00,000 for the year ended 31st March 2019.

Pass the Journal entries for interest on capital and distribution of profit. Also prepare Profit and Loss Appropriation Account for the year.

Journal
DateParticularsL.F.Debit ₹Credit ₹
Profit & Loss Appropriation A/cDr. 20,000
To Simran’s Current A/c 10,000
To Reema’s Current A/c 10,000
(Interest on capital transferred to Profit & Loss Appropriation A/c)
Profit & Loss Appropriation A/c 2,80,000
To Simran’s Current A/c 1,68,000
To Reema’s Current A/c 1,12,000
(Profit transferred to Partners’ Current A/c)
Dr. Cr.
ParticularsParticulars
Interest on Capital A/c: Profit and Loss A/c3,00,000
Simran10,000
Reema10,00020,000
Profit transferred to:
Simran’s Current A/c1,68,000
Reema’s Current A/c1,12,0002,80,000
3,00,000 3,00,000

Working Notes 1: Capital Interest Evaluation

Capital Interest Simran’s = 2,00,000 X (frac<5><100>) = ₹ 10,000

Capital Interest Simran’s = 2,00,000 X (frac<5><100>) = ₹ 10,000

Question 19

Anita and Ankita are partners sharing profits equally. Their capitals, maintained following the Fluctuating Capital Accounts Method, as on 31st March, 2018 were ₹ 5,00,000 and ₹ 4,00,000 respectively. Partnership Deed provided to allow interest on capital @ 10% p.a. The firm earned net profit of ₹ 2,00,000 for the year ended 31st March, 2019.

Pass the Journal entry for interest on capital.

Journal
DateParticularsL.F.Debit ₹Credit ₹
2019
March 31Profit & Loss Appropriation A/cDr. 90,000
To Anita’s Capital A/c 50,000
To Ankita’s Capital A/c 40,000
(Capital Interest transferred to Profit & Loss Appropriation A/c)

Working Notes 1: Capital Interest Evaluation

Capital Interest Anita’s = 5,00,000 X (frac<10><100>) = ₹50,000

Capital Interest Ankita’s = 4,00,000 X (frac<10><100>) = ₹40,000

Question 20

Ashish and Aakash are partners sharing profit in the ratio of 3 : 2. Their Capital Accounts showed a credit balance of ₹ 5,00,000 and ₹ 6,00,000 respectively as on 31st March, 2019 after debit of drawings during the year of ₹ 1,50,000 and ₹ 1,00,000 respectively. Net profit for the year ended 31st March, 2019 was ₹ 5,00,000. Interest on capital is to be allowed @ 10% p.a.

Pass the Journal entry for interest on capital and prepare Profit and Loss Appropriation Account.

Journal
DateParticularsL.F.Debit ₹Credit ₹
March 31Profit & Loss Appropriation A/cDr. 1,35,000
To Ashish’s Capital A/c 65,000
To Aakash’s Capital A/c 70,000
(Capital Interest transferred to Profit & Loss Appropriation A/c)
3,65,000
Profit & Loss Appropriation A/c 2,19,000
To Ashish’s Capital A/c 1,46,000
To Akash’s Capital A/c
(Profit transferred to Partners’ Capital A/c)
Profit and Loss Appropriation Account as on 31st March 2019
Dr. Cr.
ParticularsParticulars
Interest on Capital A/c: Profit and Loss A/c5,00,000
Ashish65,000
Aakash70,0001,35,000
Profit transferred to:
Ashish’s Capital A/c2,19,000
Aakash’s Capital A/c1,46,0003,65,000
5,00,000 5,00,000

Working Notes 1: Opening Capital Evaluation

ParticularsAshishAakash
Capital at the end5,00,0006,00,000
Add: Drawings made1,50,0001,00,000
Capital at the beginning6,50,0007,00,000

Working Notes 2: Capital Interest Evaluation

Ashish’s Capital Interest = 6,50,000 X (frac<10><100>) = ₹65,000

Askash’s Capital Interest = 7,00,000 X (frac<10><100>) = ₹70,000

Question 21

Naresh and Sukesh are partners with capital of ₹ 3,00,000 each as on 31st March, 2019. Naresh had withdrawn ₹ 50,000 against capital on 1st October, 2018 and also ₹ 1,00,000 besides the drawings against capital. Sukesh also had drawings of ₹ 1,00,000.

Interest on capital is to be allowed @ 10% p.a.

Net profit for the year was ₹ 2,00,000, which is yet to be distributed.

Pass the Journal entries for interest on capital and distribution of profit.

Journal
DateParticularsL.F.Debit ₹Credit ₹
March 31Profit & Loss Appropriation A/cDr. 82,500
To Naresh’s Capital A/c 42,500
To Sukesh’s Capital A/c 40,000
(Capital interest transferred to Profit & Loss Appropriation A/c)
Profit & Loss Appropriation A/cDr. 1,17,500
To Naresh’s Capital A/c 58,750
To Sukesh’s Capital A/c 58,750
(Profit transferred to Partners’ Capital A/c)

Working Notes 1 : Opening Capital Evaluation

ParticularsNareshSukesh
Capital at the end3,00,0003,00,000
Add: Capital drawings out50,000
Add: Profit drawings against1,00,0001,00,000
Capital at the beginning4,50,0004,00,000

Working Notes 1 : Capital Interest Evaluation

Question 22

On 1st April, 2013, Jay and Vijay entered into partnership for supplying laboratory equipment to government schools situated in remote and backward areas. They contributed capital of ₹ 80,000 and ₹ 50,000, respectively and agreed to share the profits in the ratio of 3 : 2. The partnership Deed provided that interest on capital shall be allowed at 9% per annum. During the year the firm earned a profit of ₹ 7,800. Showing your calculations clearly, prepare ‘Profit and Loss Appropriation Account’ of Jay and Vijay for the year ended 31st March, 2014.

Profit and Loss Appropriation A/c as on March 2014
Dr. Cr.
ParticularsParticulars
Interest on Capital A/c: Profit and Loss A/c7,800
Jay4,800
Vijay3,0007,800
7,800 7,800

Working Notes 1: Capital interest Evaluation

Jay’s Capital = 80,000 X (frac<9><100>) = ₹7,200

Vijay’s Capital = 50,000 X (frac<9><100>) = ₹4,500

Total Interest = 7,200 + 4,500 = ₹ 11,700

Working Notes 2: Proportionate Interest on Capital Evaluation

Jay Proportionate Interest = (frac<7,200><11,700>) x 7,800 = ₹4,800

Vijay Proportionate Interest = (frac<4,500><11,700>) x 7,800 = ₹3,000

Question 23

Amar, Bhanu, and Charu are partners in a firm. Amar and Bhanu are to get an annual salary of ₹ 1,20,000 p.a. each as they are fully involved in the business. Net profit for the year is ₹ 4,80,000. Determine the share of profit to be credited to each partner.

Profit and Loss Appropriation A/c
Dr. Cr.
ParticularsParticulars
Salary: Profit and Loss A/c4,80,000
Amar1,20,000
Bhanu1,20,0002,40,000
Profit transferred to:
Amar’s Capital A/c80,000
Bhanu’s Capital A/c80,000
Charu’s Capital A/c80,0002,40,000
4,80,000 4,80,000

Question 24

A, B and C are partners sharing profits and losses in the ratio of 2 : 2 : 1 respectively. A is entitled to a commission of 10% on the net profit. Net profit for the year is ₹ 1,10,000.

Determine the amount of commission payable to A.

Net Profit before commission = ₹ 1,10,000

Commission to A = 10% of Net Profit before commission was charged

Commission to A = Net Profit X (frac<100>)

Question 25

X, Y and
Z are partners sharing profits and losses equally. As per Partnership Deed,
Z is entitled to a commission of 10% on the net profit after charging such commission. The net profit before charging commission is ₹ 2,20,000.

Determine the amount of commission payable to
Z.

Net Profit before Commission = ₹ 2,20,000

Commission to Z = Net Profit 10% after charging commission

Commission to A = Net Profit X (frac<100 + Rate>)

Question 26

A, B, C, and D are partners in a firm sharing profits as 4 : 3 : 2 : 1 respectively. It earned a profit of ₹ 1,80,000 for the year ended 31st March, 2018. As per the Partnership Deed, they are to charge a commission @ 20% of the profit after charging such commission which they will share as 2 : 3 : 2 : 3. You are required to show appropriation of profits among the partners.

Profit and Loss Appropriation A/c as on 31st March, 2018
Dr.Cr.
ParticularsParticulars
Partners’ Commission: Profit and Loss A/c (Net Profit)1,80,000
A6,000
B9,000
C6,000
D9,00030,000
Profit transferred to:
A’s Capital A/c60,000
B’s Capital A/c45,000
C’s Capital A/c30,000
D’s Capital A/c15,0001,50,000
1,80,000 1,80,000

Working Notes 1 : Partners’ Commission Evaluation

Partners’ Commission = Net Profit 20% after commission charged

Partner’s Commission = Net Profit X (frac<100

Partners commission in the ratio 2 : 3 : 2 : 3

A’s Commission = 30,000 X (frac<2><10>) = ₹ 6,000

B’s Commission = 30,000 X (frac<3><10>) = ₹ 9,000

C’s Commission = 30,000 X (frac<2><10>) = ₹ 6,000

D’s Commission = 30,000 X (frac<3><10>) = ₹ 9,000

Working Notes 2 : Partners’ Profit Share Evaluation

Distribution of Profit = ₹ 1,80,000 − ₹ 30,000 = ₹ 1,50,000

Profit sharing ratio = 4 : 3 : 2 : 1

A’s Commission = 1,50,000 X (frac<4><10>) = ₹ 60,000

B’s Commission = 1,50,000 X (frac<3><10>) = ₹ 45,000

C’s Commission = 1,50,000 X (frac<2><10>) = ₹ 30,000

D’s Commission = 1,50,000 X (frac<1><10>) = ₹ 15,000

Question 27

X and
Y are partners in a firm.
X is entitled to a salary of ₹ 10,000 per month and commission of 10% of the net profit after partners’ salaries but before charging commission.
Y is entitled to a salary of ₹ 25,000 p.a. and commission of 10% of the net profit after charging all commission and partners’ salaries. Net profit before providing for partners’ salaries and commission for the year ended 31st March, 2019 was ₹ 4,20,000. Show distribution of profit.

Profit and Loss Appropriation A/c as on 31st March, 2019
Dr.Cr.
ParticularsParticulars
Partners’ Salary: Profit and Loss A/c (Net Profit)4,20,000
X (10,000 × 12)1,20,000
Y25,0001,45,000
Partners’ Commission:
X27,500
Y22,50050,000
Profit transferred to:
X’s Capital A/c1,12,500
Y’s Capital A/c1,12,5002,25,000
4,20,000 4,20,000

Working Note 1: Commission Evaluation

X’s Commission = Net Profit @ 10% after partners’ salaries.

Profit after Partner’s Salaries = 4,20,000 − 1,45,000 = ₹ 2,75,000

X ‘s Commission = Profit after salaries X (frac<10><100>)

Commission to Y = Net Profit @ 10% after partners’ salaries and Commission

Profit after partners’ salaries and commission = 4,20,000 − 1,45,000 − 27,500 = ₹ 2,47,500

Y ‘s Commission = Profit after partners’ salaries and commission X (frac<10><100+Rate>)

Working Note 1: Partner’s Profit Sharing Evaluation

Profit’s for distribution = 4,20,000 − 1,45,000 − 50,000 = ₹ 2,25,000

Profit sharing ratio = 1 : 1

Profit sharing of X and Y each = 2,25,000 X (frac<1><2>) = ₹1,12,500

Question 28

Ram and Mohan, two partners, drew for their personal use ₹ 1,20,000 and ₹ 80,000. Interest is chargeable @ 6% p.a. on the drawings. What is the amount of interest chargeable from each partner?

Since, the drawing’s date made by the partners is not mentioned, the interest drawing is evaluated on average basis for six months.

Ram’s Drawing Interest = 1,20,000 X (frac<6><100>) X (frac<6><12>) = ₹3,600

Mohan’s Drawing Interest = 80,000 X (frac<6><100>) X (frac<6><12>) = ₹2,400

Question 29

Brij and Mohan are partners in a firm. They withdrew ₹ 48,000 and ₹ 36,000 respectively during the year evenly in the middle of every month. According to the partnership agreement, interest on drawings is to be charged @ 10% p.a.

Calculate interest on drawings of the partners using the appropriate formula.

Every month in the middle, drawings are made even, so, drawings interest is evaluated for six months.

Brij’s Drawings Interest=₹ 48,000 X (frac<10><100>) X (frac<6><12>) = ₹2,400

Mohan’s Drawings Interest=₹ 36,000 X (frac<10><100>) X (frac<6><12>) = ₹1,800

Question 30

A and B are partners sharing profits equally. A drew regularly ₹ 4,000 in the beginning of every month for six months ended 30th September, 2019. Calculate interest on drawings @ 5% p.a. for a period of six months.

Total Drawings = 4,000 X 6 = ₹ 24,000

Drawing Interest = Total Drawings X (frac<100>) X (frac

Question 31

One of the partners in a partnership firm has withdrawn ₹ 9,000 at the end of each quarter, throughout the year. Calculate interest on drawings at the rate of 6% per annum.

Drawings Amount = ₹ 9,000 per quarter

Annual Drawings = ₹ (9,000 × 4) = ₹ 36,000

Interest Rate on Drawings = 6% p.a.

Average Period=(frac<2>)
=(frac<9+0><2>) = 4.5 months
Interest on Drawings=Drawing Interest = Total Drawings X (frac<100>) X (frac
=(36,000 X (frac<6><100>) X (frac<4.5><12>)) = ₹ 810

Question 32

A and B are partners sharing profits equally. A drew regularly ₹ 4,000 at the end of every month for six months ended 30th September, 2019. Calculate interest on drawings @ 5% p.a. for a period of six months.

Total Drawings = 4,000 X 6 = ₹ 24,000

Drawing Interest = Total Drawings X (frac<100>) X (frac

Question 33

Calculate interest on drawings of Ashok @ 10% p.a. for the year ended 31st March, 2019, in each of the following alternative cases:

Case 1. If he withdrew ₹ 7,500 at the beginning of each quarter.

Case 2. If he withdrew ₹ 7,500 at the end of each quarter.

Case 3. If he withdrew ₹ 7,500 during the middle of each quarter.

Drawings Total = 7,500 × 4 = ₹ 30,000

In the beginning of each quarter when equal amount is withdrawn, the drawing interest would be evaluated for 7.5 months as an average period.

Drawing Interest = Total Drawings X (frac<100>) X (frac

So, Ashok’s interest on drawing = 30,000 X (frac<10><100>) X (frac<7.5><12>) = ₹1,875

At the end of each quarter when equal amount is withdrawn, the drawing interest would be evaluated for 4.5 months as an average period.

Drawing Interest = Total Drawings X (frac<100>) X (frac

So, Ashok’s interest on drawing = 30,000 X (frac<10><100>) X (frac<4.5><12>) = ₹1,125

At the middle of each quarter when equal amount is withdrawn, the drawing interest would be evaluated for 6 months as an average period.

Drawing Interest = Total Drawings X (frac<100>) X (frac

So, Ashok’s interest on drawing = 30,000 X (frac<10><100>) X (frac<6><12>) = ₹1,500

Question 34

Kanika and Gautam are partners doing a dry cleaning business in Lucknow, sharing profits in the ratio 2 : 1 with capitals ₹ 5,00,000 and ₹ 4,00,000 respectively. Kanika withdrew the following amounts during the year to pay the hostel expenses of her son:

Gautam withdrew ₹ 15,000 on the first day of April, July, October and January to pay rent for the accommodation of his family. He also paid ₹ 20,000 per month as rent for the office of partnership which was in a nearby shopping complex.

Calculate interest on drawings @ 6% p.a.

Kanika’s Drawings interest = ₹ 1,500

Gautam’s Drawings interest= ₹ 2,250

Working Notes 1: Kanika’s Drawings interest Evaluation

Drawing Interest = Total product sum X (frac<100>) X (frac

Working Notes 2: Gautam’s Drawings Interest Evaluation

At the beginning of the quarter, Gautam withdrew ₹ 15,000.

Drawing Interest = Drawings Total X (frac<100>) X (frac

Question 35

A and B are partners sharing Profit and Loss in the ratio 3 : 2 having Capital Account balances of ₹ 50,000 and ₹ 40,000 on 1st April, 2018. On 1st July, 2018, A introduced ₹ 10,000 as his additional capital whereas B introduced only ₹ 1,000. Interest on capital is allowed to partners @ 10% p.a.

Calculate interest on capital for the financial year ended 31st March, 2019.

A’s Capital Interest Evaluation

DateCapital×Period=Product
1st April, 2018 to 30th June, 201850,000×3=1,50,000
1st July, 2018 to 31st March, 201960,000×9=5,40,000
Product Total 6,90,000

A’s Capital Interest = Total product sum X (frac<100>) X (frac

B’s Capital Interest Evaluation

DateCapital×Period=Product
1st April, 2018 to 30th June, 201840,000×3=1,20,000
1st July, 2018 to 31st March, 201941,000×9=3,69,000
Product Total 4,89,000

B’s Capital Interest = Total product sum X (frac<100>) X (frac

Question 36

Ram and Mohan are partners in a business. Their capitals at the end of the year were ₹ 24,000 and ₹ 18,000 respectively. During the year, Ram’s drawings and Mohan’s drawings were ₹ 4,000 and ₹ 6,000 respectively. Profit (before charging interest on capital) during the year was ₹ 16,000. Calculate interest on capital @ 5% p.a. for the year ended 31st March, 2019.

Capital Interest is evaluated on the partner’s capital opening balance.

ParticularsRam ₹Mohan ₹
Capital at the end24,00018,000
Less: Profit credited (1:1)(8,000)(8,000)
Add: Debited Drawings4,0006,000
Capital at the beginning20,00016,000

Ram’s Capital Interest = ₹ 20,000 X (frac<5><100>) = ₹ 1,000

Mohan’s Capital Interest = ₹ 16,000 X (frac<5><100>) = ₹ 800

Question 37

Following is the extract of the Balance Sheet of Neelkant and Mahadev as on 31st March, 2019.

LiabilitiesAssets
Neelkant’s Capital10,00,000Sundry Assets30,00,000
Mahadev’s Capital10,00,000
Neelkant’s Current A/c1,00,000
Mahadev’ Current A/c1,00,000
Profit and Loss Appropriation A/c (2018-19)8,00,000
30,00,000 30,00,000

During the year, Mahadev’s drawings were ₹ 30,000. Profits during the year ended 31st March, 2019 is ₹ 10,00,000. Calculate interest on capital @ 5% p.a. for the year ending 31st March, 2019.

Note: Since, both the partners capital and current accounts are mentioned, we can assume that both the partners capital is fixed. Therefore, when there is a fixed capital and drawing the capital balance does not get affected, but the current account does.

So, in this particular case the beginning and the closing capital remains the same and the capital interest is evaluated on the fixed capital balances.

Question 38

From the following Balance Sheet of Long and Short, calculate interest on capital @ 8% p.a. for the year ended 31st March, 2019.

Balance Sheet as on 31st March, 2019
LiabilitiesAssets
Long’s Capital A/c1,20,000Fixed Assets3,00,000
Short’s Capital A/c 1,40,000Other Assets60,000
General Reserve 1,00,000
3,60,000 3,60,000

During the year, Long withdrew ₹ 40,000 and Short withdrew ₹ 50,000. Profit for the year was ₹ 1,50,000 out of which ₹ 1,00,000 was transferred to General Reserve.

Capital at the beginning Evaluation as on 1st, 2018

Long’s Capital Interest = 1,35,000 X (frac<8><100>) = ₹10,800

Short’s Capital Interest = 1,65,000 X (frac<8><100>) = ₹13,200

Question 39

Moli and Bholi contribute ₹ 20,000 and ₹ 10,000 respectively towards capital. They decide to allow interest on capital @ 6% p.a. Their respective share of profits is 2 : 3 and the net profit for the year is ₹ 1,500. Show distribution of profits:

(i) when there is no agreement except for interest on capitals and

(ii) when there is an agreement that the interest on capital as a charge.

Capital Interest Evaluation

Moli’s Capital Interest =₹(20,000 × (frac<6><100>)) = ₹ 1,200

Bholi’s Capital Interest =₹(10,000 × (frac<6><100>)) = ₹ 600

Total Capital Interest = (1,200+600) = ₹1,800

When there is no agreement except for interest on capitals

Profit at the year end= ₹ 1,500

In this scenario, the total capital interest is more than the profit available for distribution. So, ₹ 1,500 profit will be distributed between Moli and Bholi.THe distribution will be according to their capital interest ratio.

Particulars Moli : Bholi
Interest on Capital1,200 : 600
or, Ratio of interest on Capital2 : 1

Moli’s Capital Interest = (1,500 X (frac<2><3>)) = ₹1,000

Bholi’s Capital Interest = (1,500 X (frac<1><3>)) = ₹500

Moli’s Capital Interest =₹(20,000 × (frac<6><100>)) = ₹ 1,200

Bholi’s Capital Interest =₹(10,000 × (frac<6><100>)) = ₹ 600

Total Interest (1,200+600) = ₹ 1,800

Firm’s total profit = ₹ 1,500

So, the firm encountered the loss of ₹ 300 and shared between Moli and Bholi as per their profit sharing ratio of 2 : 3.

Moli Loss = (300 X (frac<2><5>)) = ₹ 120

Bholi Loss = (300 X (frac<3><5>)) = ₹ 180

Question 40

Amit and Bramit started business on 1st April, 2018 with capitals of ₹ 15,00,000 and ₹ 9,00,000 respectively. On 1st October, 2018, they decided that their capitals should be ₹ 12,00,000 each. The necessary adjustments in capitals were made by introducing or withdrawing by cheque. Interest on capital is allowed @ 8% p.a. Compute interest on capital for the year ended 31st March, 2019.

Amit’s Capital Interest Evaluation

DateCapital×Period=Product
1st April, 2018 to 30th Sept, 201815,00,000×6=90,00,000
1st Oct. 01, 2018 to 31st March, 201912,00,000×6=72,00,000
Product Sum1,62,00,000

Amit’s Capital Interest = Product Sum X (frac<100>) (frac<1><12>)

Bramit’s Capital Interest Evaluation

DateCapital×Period=Product
1st April, 2018 to 30th Sept, 20189,00,000×6=54,00,000
1st Oct. 01, 2018 to 31st March, 201912,00,000×6=72,00,000
Product Sum1,26,00,000

Bramit’s Capital Interest = Product Sum X (frac<100>) (frac<1><12>)

Question 41

Simrat and Bir are partners in a firm sharing profits and losses in the ratio of 3 : 2. On 31st March, 2019 after closing the books of account, their Capital Accounts stood at ₹ 4,80,000 and ₹ 6,00,000 respectively. On 1st May, 2018, Simrat introduced an additional capital of ₹ 1,20,000 and Bir withdrew ₹ 60,000 from his capital.On 1st October, 2018, Simrat withdrew ₹ 2,40,000 from her capital and Bir introduced ₹ 3,00,000. Interest on capital is allowed at 6% p.a. Subsequently, it was noticed that interest on capital @ 6% p.a. had been omitted. Profit for the year ended 31st March, 2019 amounted to ₹ 2,40,000 and the partners’ drawings had been: Simrat – ₹ 1,20,000 and Bir – ₹ 60,000. Compute the interest on capital if the capitals are (a) fixed, and (b) fluctuating.

Case (1): When Capital is fixed:

Working Notes: Opening Capital Evaluation

ParticularsSimratBir
Capital at the end4,80,0006,00,000
Add: Drawings out of capital2,40,00060,000
Less: New capital introduced1,20,0003,00,000
Opening Capital6,00,0003,60,000

Case 2: When capitals are fluctuating:

Working Notes: Opening Capital Evaluation

ParticularsSimratBir
Capital at the end4,80,0006,00,000
Add: Drawings out of capital2,40,00060,000
Add: Drawings out of profit1,20,00060,000
Less: New capital introduced1,20,0003,00,000
Less: Profit credited1,44,00096,000
Operating Capital5,76,0003,24,000

Question 42

C and D are partners in a firm C has contributed ₹ 1,00,000 and D ₹ 60,000 as capital. Interest in payable @ 6% p.a. and D is entitled to a salary of ₹ 3,000 per month. In the year ended 31st March, 2019, the profit was ₹ 80,000 before interest and salary. Divide the amount between C and D.

Profit and Loss Appropriation A/c as on 31stMarch,2019
Dr. Cr.
ParticularsParticulars
Capital Interest: Profit and Loss A/c (Net Profit)80,000
C6,000
D3,6009,600
D salary (3000 × 12)36,000
Profit transferred to :
C’s Capital A/c17,200
D’s Capital A/c17,20034,400
80,000 80,000

Working Notes 1: Capital Interest Evaluation

C’s Capital Interest = 1,00,000 X (frac<6><100>) = ₹ 6,000

D’s Capital Interest = 60,000 X (frac<6><100>) = ₹ 3,600

Working Notes 2: Partner’s profit share Evaluation

Available profit for distribution = 80,000 − 9,600 − 36,000 = ₹ 34,400

Profit sharing between C and D = ₹ 34,400 X (frac<1><2>) = ₹ 17,200 each

So, Total amount C received = Capital Interest + Profit Share = ₹ 6,000 + ₹ 17,200 = ₹ 23,200

Total amount D received = Interest on Capital + Salary + Profit Share = ₹ 3,600 + ₹ 36,000 + ₹ 17,200 = ₹ 56,800

Question 43

Amit and Vijay started a partnership business on 1st April, 2018. Their capital contributions were ₹ 2,00,000 and ₹ 1,50,000 respectively. The Partnership Deed provided as follows:

(a) Interest on capital be allowed @ 10% p.a.

(b) Amit to get a salary of ₹ 2,000 per month and Vijay ₹ 3,000 per month.

(c) Profits are to be shared in the ratio of 3 : 2.

Net profit for the year ended 31st March, 2019 was ₹ 2,16,000. Interest on drawings amounted to ₹ 2,200 for Amit and ₹ 2,500 for Vijay.

Prepare Profit and Loss Appropriation Account.

Profit and Loss Appropriation Account as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Capital Interest: Profit and Loss A/c (Net Profit)2,16,000
Amit20,000 Drawings Interest A/c:
Vijay15,00035,000Amit2,200
Salary to: Vijay2,5004,700
Amit (2,000 × 12)24,000
Vijay (3,000 × 12)36,00060,000
Profit transferred to:
Amit’s Capital A/c75,420
Vijay’s Capital A/c50,2801,25,700
2,20,700 2,20,700

Working Notes 1: Capital Interest Evaluation

Amit’s Capital Interest = 2,00,000 X (frac<10><100>) = ₹ 20,000

Vijay’s Capital Interest = 1,50,000 X (frac<10><100>) = ₹ 15,000

Working Notes 1: Each Partner’s profit sharing evaluation

Divisible Profit = ₹ 2,16,000 + ₹ 4,700 − ₹ 35,000 − ₹ 60,000 = ₹ 1, 25,700

Profit sharing ratio = 3 : 2

Amit’s Profit Share = 1,25,700 X (frac<3><5>) = ₹ 75,420

Vijay’s Profit Share = 1,25,700 X (frac<2><5>) = ₹ 50,280

Question 44

Show how the following will be recorded in the Capital Accounts of the Partners Sohan and Mohan when their capitals are fluctuating:

Sohan (₹)Mohan (₹)
Capital on 1st April, 20184,00,0003,00,000
Drawings during the year ended 31st march, 201950,00030,000
Interest on Capital5%5%
Interest on Drawings1,250750
Share of Profit for the year ended 31st march, 201960,00050,000
Partner’s Salary36,000…..
Commission5,0003,000
Partners’ Capital Accounts
Dr. Cr.
ParticularsSohan ₹Mohan ₹ParticularsSohan ₹Mohan ₹
Drawings A/c50,00030,000Balance b/d4,00,0003,00,000
Drawings Interest A/c1,250750Interest on Capital A/c20,00015,000
P&L Appropriation A/c60,00050,000
Balance c/d4,69,7503,37,250Partners’ Salary36,000
Commission5,0003,000
5,21,0003,68,000 5,21,0003,68,000

Working Note: Capital Interest Evaluation

Sohan’s Capital Interest = 4,00,000 X (frac<5><100>) = ₹ 20,000

Mohan’s Capital Interest = 3,00,000 X (frac<5><100>) = ₹ 15,000

Question 45

Sajal and Kajal are partners sharing profits and losses in the ratio of 2 : 1. On 1st April, 2018 their Capitals were: Sajal – ₹ 50,000 and Kajal – ₹ 40,000.

Prepare Profit and Loss Appropriation Account and the Partners’ Capital Accounts at the end of the year after considering the following items:

(a) Interest on Capital is to be allowed @ 5% p.a.

(b) Interest on the loan advanced by Kajal for the whole year, the amount of loan being ₹ 30,000.

(c) Interest on partners’ drawings @ 6% p.a. Drawings: Sajal ₹ 10,000 and Kajal ₹ 8,000.

(d) 10% of the divisible profit is to be transferred to Reserve.

Net profit for the year ended 31st March, 2019 is ₹ 68,460.

Note: Net profit means net profit after debit of interest on loan by the partner.

Profit and Loss A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Kajal’s loan Interest @ 6% p.a.1,800Profit70,260
Profit transferred to P/L Appropriation A/c68,460
70,260 70,260
Profit and Loss Appropriation A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Capital Interest A/c: Profit and Loss A/c68,460
Sajal2,500
Kajal2,0004,500Drawings Interest A/c:
Sajal300
Reserve6,450Kajal240540
Profit transferred to:
Sajal’s Capital A/c38,700
Kajal’s Capital A/c19,35058,050
69,000 69,000
Partners’ Capital Accounts
Dr. Cr.
ParticularsSajal ₹Kajal ₹ParticularsSajal ₹Kajal ₹
Drawings A/c10,0008,000Balance b/d50,00040,000
Interest on Drawings A/c300240Interest on Capital A/c2,5002,000
P&L Appropriation A/c38,70019,350
Balance c/d80,90053,110
91,20061,350 91,20061,350

Working Notes 1: Capital Interest Evaluation

Sajal’s Capital Interest = 50,000 X (frac<5><100>) = ₹ 2,500

Kajal’s Capital Interest = 20,000 X (frac<5><100>) = ₹ 2,000

Working Notes 2: Drawings Interest Evaluation

Sajal’s Drawings Interest = 10,000 X (frac<6><100>) X (frac<6><12>)= ₹ 300

Kajal’s Drawings Interest = 20,000 X (frac<6><100>) X (frac<6><12>)= ₹ 240

Working Notes 3: Amount to be transferred to Reserve Evaluation

Reserve Amount = 10% of Divisible Profit

Divisible Profit = Profit + Interest on Drawings − Interest on Capital

So, Reserve Amount = 64,500 X (frac<10><100>) = ₹ 6,450

Working Notes 4: Each Partner’s Profit Sharing Evaluation

Available Profit for Distribution = 68,460 + 540 − 4,500 − 6,450 = ₹ 58,050

Profit sharing ratio = 2 : 1

Sajal’s Profit Share = 58,050 X (frac<2><3>) = ₹ 38,700

Kajal’s Profit Share = 58,050 X (frac<1><3>) = ₹ 19,7350

Question 46

A and B are partners sharing profits and losses in the ratio of 3 : 1. On 1st April, 2018, their capitals were: A ₹ 50,000 and B ₹ 30,000. During the year ended 31st March, 2019 they earned a net profit of ₹ 50,000. The terms of partnership are:

(a) Interest on capital is to allowed @ 6% p.a.

(b) A will get a commission @ 2% on turnover.

(c) B will get a salary of ₹ 500 per month.

(d) B will get commission of 5% on profits after deduction of all expenses including such commission.

Partners’ drawings for the year were: A ₹ 8,000 and B ₹ 6,000. Turnover for the year was ₹ 3,00,000.

After considering the above facts, you are required to prepare Profit and Loss Appropriation Account and Partners’ Capital Accounts.

Profit and Loss Appropriation Account as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit and Loss A/c (Net Profit)50,000
A3,000
B1,8004,800
B’s Salary (500 × 12)6,000
Partner’s Commission
A6,000
B1,5817,581
Profit transferred to:
A’s Capital A/c23,714
B’s Capital A/c7,90531,619
50,000 50,000
Partners’ Capital A/c
Dr. Cr.
ParticularsA ₹B ₹ParticularsA ₹B ₹
Drawings A/c8,0006,000Balance b/d50,00030,000
Capital Interest A/c3,0001,800
Commission A/c6,0001,581
Salary A/c 6,000
Balance c/d74,71441,286P/L Appropriation A/c23,7147,905
82,71447,286 82,71447,286

Working Notes 1: Capital Interest Evaluation

A’s Capital Interest = 50,000 X (frac<6><100>) = ₹ 3,000

B’s Capital Interest = 30,000 X (frac<6><100>) = ₹ 1,800

Working Notes 2: Partner’s Commission Evaluation

A’s Commission = 2% on turnover

B’s Commission = 5% on profit after all expenses along with commission

Profits after all expense = ₹ 50,000 − ₹ 4,800 − ₹ 6,000 −₹ 6,000 = ₹ 33,200

So, Commission to B = Profits after all expense X (frac<100+Rate>)

= 33,200 X (frac<5><105>) = ₹1,581 (Approx)

Working Notes 3: Partners’ Profit Share Evaluation

Available Profit for Distribution = ₹ 50,000 −₹ 4,800 − ₹ 6,000 − ₹ 7,581 = ₹ 31,619

Profit sharing ratio = 3 : 1

Profit Share of A = 31,619 X (frac<3><4>) = ₹ 23,714

Profit Share of b = 31,619 X (frac<1><4>) = ₹ 7,905

Question 47

A, B and C were partners in a firm having capital of ₹ 50,000 ₹ 50,000 and ₹ 1,00,000 respectively. Their Current Account balances were A: ₹ 10,000 B: ₹ 5,000 and C: ₹ 2,000 (Dr.). According to the Partnership Deed the partners were entitled to an interest on Capital @ 10% p.a. C being the working partner was also entitled to a salary of ₹ 12,000 p.a. The profits were to be divided as:

(a) The first ₹ 20,000 in proportion to their capitals.

(b) Next ₹ 30,000 in the ratio of 5 : 3 : 2.

(c) Remaining profits to be shared equally.

The firm earned net profit of ₹ 1,72,000 before charging any of the above items.

Prepare Profit and Loss Appropriation Account and pass necessary Journal entry for the appropriation of profits.

Profit and Loss Appropriation A/c
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit and Loss A/c (Net Profit)1,72,000
A5,000
B5,000
C10,00020,000
Salary to C 12,000
Profit transferred to:
A’s Current A/c50,000
B’s Current A/c44,000
C’s Current A/c46,0001,40,000
1,72,000 1,72,000
Journal Entry
DateParticulars L.F.Debit ₹Credit ₹
Capital Interest A/cDr. 20,000
To A’s Current A/c 5,000
To B’s Current A/c 5,000
To C’s Current A/c

Working Notes 1: Capital Interest Evaluation

A’s Capital Interest = 50,000 X (frac<10><100>) = ₹ 5,000

B’s Capital Interest = 50,000 X (frac<10><100>) = ₹ 5,000

C’s Capital Interest = 1,00,000 X (frac<10><100>) = ₹ 10,000

Working Notes 2: Partners’ Profit Share Evaluation

Available Profits for Distribution = ₹ 1,72,000 − ₹ 20,000 − ₹ 12,000

(a) Distribution of first ₹ 20,000 in 1:1:2 as the Capital Ratio.

Profit Share of A = 20,000 X (frac<1><4>)= ₹ 5,000

Profit Share of B = 20,000 X (frac<1><4>)= ₹ 5,000

Profit Share of C = 20,000 X (frac<2><4>)= ₹ 10,000

(b) Distribution of ₹ 30,000 in 5:3:2 ratio

Profit Share of A = 30,000 X (frac<5><10>)= ₹ 15,000

Profit Share of B = 30,000 X (frac<3><10>)= ₹ 9,000

Profit Share of C = 30,000 X (frac<2><10>)= ₹ 6,000

(c). Remaining Profit for distribution = ₹ 1,40,000 − ₹ 20,000 − ₹ 30,000 = ₹ 90,000

The remaining ₹ 90,000 profit will be shared between the partners.

A,B, and C each will receive = 90,000 X (frac<1><3>) = ₹ 30,000

S, the total profit share of each partner’s will be:

A’s total profit share = 5,000 + 15,000 + 30,000 = ₹ 50,000

B’s total profit share = 5,000 + 9,000 + 30,000 = ₹ 44,000

C’s total profit share = 10,000 + 6,000 + 30,000 = ₹ 46,000

Question 48

A and B are partners sharing profits in the ratio of 3 : 2 with capitals of ₹ 50,000 and ₹ 30,000 respectively. Interest on capital is agreed @ 6% p.a. B is to be allowed an annual salary of ₹ 2,500. During the year profit prior to interest on capital but after charging B’s salary amounted to ₹ 12,500. A provision of 5% of the profits is to be made in respect of the Manager’s Commission.

Profit and Loss A/c
Dr. Cr.
ParticularsParticulars
Manager’s Commission750Profit before B’s Salary15,000
(5% of Rs 15,000) (12,500 + 2,500)
Transferred Profit t to Profit and Loss Appropriation A/c14,250
15,000 15,000
Profit and Loss Appropriation A/c
Dr. Cr.
ParticularsParticulars
Capital Interest A/c: Profit and Loss A/c14,250
A3,000
B1,8004,800
B’s Salary2,500
Profit transferred to:
A’s Capital A/c4,170
B’s Capital A/c2,7806,950
14,250 14,250
Partners’ Capital Accounts
Dr.Cr.
ParticularsABParticularsAB
Balance c/d57,17037,080Balance b/d50,00030,000
Interest on Capital A/c3,0001,800
Salary A/c 2,500
P/L Appropriation A/c4,1702,780
57,17037,080 57,17037,080

Working Notes 1 : Manager’s Commission Evaluation

Managers’ Commission = 5% on Net Profit (before Salary)

Profit before Salary = Profit after Salary + Salary = 12,500 + 2500 = ₹ 15,000

So, Managers’ Commission = 15,000 X (frac<5><100>) = ₹750

Working Notes 2 : Capital Interest Evaluation

A’s Capital Interest = 50,000 X (frac<6><100>) = ₹ 3,000

B’s Capital Interest = 50,000 X (frac<6><100>) = ₹ 1,800

Working Notes 3 : Partners’ Profit Sharing Evaluation

Profit available for distribution = ₹ 12,500 − ₹ 750 − ₹ 3,000 − ₹ 1,800 = ₹ 6,950

Profit Share of A = 6,950 x (frac<3><5>) = ₹ 4,170

Profit Share of B = 6,950 x (frac<2><5>) = ₹ 2,750

Question 49

P, Q and R are in a partnership and as of 1st April, 2018 their respective capitals were: ₹ 40,000, ₹ 30,000 and ₹ 30,000. Q is entitled to a salary of ₹ 6,000 and R ₹ 4,000 p.a. payable before division of profits. Interest is allowed on capital @ 5% p.a. and is not charged on drawings. Of the divisible profits, P is entitled to 50% of the first ₹ 10,000, Q to 30% and R to 20%, rest of the profit are shared equally. Profits for the year ended 31st March, 2019, after debiting partners’ salaries but before charging interest on capital was ₹ 21,000 and the partners had drawn ₹ 10,000 each on account of salaries, interest and profit.

Prepare Profit and Loss Appropriation Account for the year ended 31st March, 2019 showing the distribution of profit and the Capital Accounts of the partners.

Profit and Loss Appropriation A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit (after Salary)21,000
P2,000
Q1,500
R1,5005,000
Profit transferred to:
P’s Capital A/c7,000
Q’s Capital A/c5,000
R’s Capital A/c4,00016,000
21,000 21,000
Partners’ Capital A/c
Dr. Cr.
ParticularsPQRParticularsPQR
Drawings A/c10,00010,00010,000Balance b/d40,00030,00030,000
Salaries A/c6,0004,000
Capital Interest A/c2,0001,5001,500
Balance c/d39,00032,50029,500P/L Appropriation A/c7,0005,0004,000
49,00032,50029,500 49,00032,50029,500

Working Notes 1: Capital Interest Evaluation

P’s Capital Interest = 40,000 X (frac<5><100>) = ₹ 2,000

Q’s Capital Interest = 30,000 X (frac<5><100>) = ₹ 1,500

R’s Capital Interest = 30,000 X (frac<5><100>) = ₹ 1,500

Working Notes 2: Partners’ Profit Share Evaluation

Available Profit for distribution = ₹ 21,000 −₹ 5000 = ₹ 16,000

a. Distribution of first ₹ 10,000 into P 50%, Q 30%, and R 20%

Profit Share of P = 10,000 X (frac<50><100>) = ₹ 5,000

Profit Share of Q = 10,000 X (frac<30><100>) = ₹ 3,000

Profit Share of R = 10,000 X (frac<20><100>) = ₹ 2,000

b. Distribution of remaining Profit ₹ 6,000 (16,000 − 10,000) equally

P, Q, and R Profit Share = 6,000 X (frac<1><3>) = ₹2,000 each

So, the total profit share of P, Q, and R will be

P’s Total Profit Share= 5,000 + 2,000 = ₹ 7,000

Q’s Total Profit Share= 3,000 + 2,000 = ₹ 5,000

R’s Total Profit Share= 2,000 + 2,000 = ₹ 4,000

Question 50

A, B and C are partners sharing profits and losses in the ratio of A 1/2, B 3/10, C 1/5 after providing for interest @ 5% on their respective capitals, viz., A ₹ 50,000 B ₹ 30,000 and C ₹ 20,000 and allowing B and C a salary of ₹ 5,000 each per annum. During the year ended 31st March, 2019, A has drawn ₹ 10,000 and B and C in addition to their salaries have drawn ₹ 2,500 and ₹ 1,000 respectively. Profit and Loss Account for the year ended 31st March, 2019 showed a net profit of ₹ 45,000. On 1st April, 2018, the balances in the Current Accounts of the partners were A (Cr.) ₹ 4,500 B (Cr.) ₹ 1,500 and C (Cr.) ₹ 1,000. Interest is not charged on Drawings or Current Account balances. Show Partners’ Capital and Current Accounts as at 31st March, 2019 after division of profits in accordance with the partnership agreement.

Profit and Loss Appropriation A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Capital Interest : Profit and Loss A/c45,000
A2,500
B1,500
C1,0005,000
Salary to:
B5,000
C5,00010,000
Profit transferred to:
A’s Current A/c15,000
B’s Current A/c9,000
C’s Current A/c6,00030,000
45,000 45,000
Partners’ Capital Accounts
Dr. Cr.
ParticularsABCParticularsABC
Balance b/d50,00030,00020,000
Balance c/d50,00030,00020,000
50,00030,00020,000 50,00030,00020,000
Partners’ Current Accounts
Dr. Cr.
ParticularsABCParticularsABC
Drawings A/c10,0007,5006,000Balance b/d4,5001,5001,000
Interest on Capital A/c2,5001,5001,000
Salaries A/c 5,0005,000
Balance c/d12,0009,5007,000P/L Appropriation A/c15,0009,0006,000
22,00017,00013,000 22,00017,00013,000

Working Notes 1: Capital Interest Evaluation

A’s Capital Interest = 50,000 X (frac<5><100>) = ₹ 2,500

B’s Capital Interest = 30,000 X (frac<5><100>) = ₹ 1,500

C’s Capital Interest = 20,000 X (frac<5><100>) = ₹ 1,000

Working Notes 2: Partners’ Profit Share Evaluation

Available Profit for Distribution = ₹ 45,000 −₹ 15,000 = ₹ 30,000

A’s Capital Interest = 5 30,000 X (frac<1><2>) = ₹ 15,000

B’s Capital Interest = 30,000 X (frac<3><10>) = ₹ 9,000

C’s Capital Interest = 30,000 X (frac<1><15>) = ₹ 6,000

Question 51

Ali the Bahadur are partners in a firm sharing profits and losses as Ali 70% and Bahadur 30%. Their respective capitals as at 1st April, 2018 stand as Ali ₹ 25,000 and Bahadur ₹ 20,000. The partners are allowed interest on capitals @ 5% p.a. Drawings of the partners during the year ended 31st March, 2019 amounted to ₹ 3,500 and ₹ 2,500, respectively.

Profit for the year, before charging interest on capital and annual salary of Bahadur @ ₹ 3,000, amounted to ₹ 40,000, 10% of divisible profit is to be transferred to Reserve.

You are asked to show Partners’ Current Account and Capital Accounts recording the above transactions.

Partners’ Capital Accounts
Dr.Cr.
ParticularsAliBahadurParticularsAliBahadur
Balance b/d25,00020,000
Balance c/d25,00020,000
25,00020,000 25,00020,000
Partners’ Current Accounts
Dr. Cr.
ParticularsAliBahadurParticularsAliBahadur
Drawings A/c3,5002,500Interest on Capital A/c1,2501,000
Bahadur’s Salary A/c 3,000
Balance c/d19,64210,883P/L Appropriation A/c21,8929,383
23,14213,383 23,14213,383

Working Notes 1:

Profit and Loss Appropriation A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit and Loss A/c40,000
Ali1,250
Bahadur1,0002,250
Reserve3,475
Bahadur’s Salary3,000
Profit transferred to:
Ali’s Capital A/c21,892
Bahadur’s Capital A/c9,38331,275
40,000 40,000

Working Notes 2 : Capital Interest Evaluation

Ali’s Capital Interest = 25,000 X (frac<5><100>) = ₹ 1,250

Bahadur’s Capital Interest = 20,000 X (frac<5><100>) = 1,000

Working Notes 3 : Amount to be Transferred to Reserve Evaluation

Amount transferred to Reserve =10% of Divisible Profits

=10% X (₹ 40,000− ₹ 2,250− ₹ 3,000)= ₹ 3,475

Working Notes 4 : Partners’ Profit Sharing Evaluation

Profit available for distribution = ₹ 40,000 − ₹ 2,250 − ₹ 3,000 − ₹ 3,475 = ₹ 31,275

Ali’s Profit Share = 31,275 X (frac<70><100>) = ₹ 1,892

Bahadur’s Profit Share = 31,275 X (frac<30><100>) = ₹ 9,383

Question 52

Amal, Bimal and Kamal are three partners. On 1st April, 2018, their Capitals stood as: Amal ₹ 40,000, Bimal ₹ 30,000 and Kamal ₹ 25,000. It was decided that:

(a) they would receive interest on Capital @ 5% p.a.,

(b) Amal would get a salary of ₹ 250 per month,

(c) Bimal would receive commission @ 4% on net profit after deducting commission, interest on capital and salary, and

(d) After deducting all of these 10% of the profit should be transferred to the General Reserve.

Before the above items were taken into account, net profit for the year ended 31st March, 2019 was ₹ 33,360. Prepare Profit and Loss Appropriation Account and the Capital Accounts of the Partners.

Profit and Loss Appropriation A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Capital Interest: Profit and Loss A/c33,360
Amal2,000 (Net Profit)
Bimal1,500
Kamal1,2504,750
Amal Salary(250 × 12)3,000
Commission to Bimal985
General Reserve2,462
Profit transferred to:
Amal’s Capital A/c7,388
Bimal’s Capital A/c7,388
Kamal’s Capital A/c7,38722,163
33,360 33,360
Partners’ Capital Accounts
Dr.Cr.
ParticularsAmalBimalKamalParticularsAmalBimalKamal
Balance b/d40,00030,00025,000
Capital Interest A/c2,0001,5001,250
Salary A/c3,000
Commission985
Balance c/d52,38839,87333,637P/L Appropriation A/c7,3887,3887,387
52,38839,87333,637 52,38839,87333,637

Working Notes 1: Capital Interest Evaluation

Amal’s Capital Interest = 40,000 X (frac<5><100>) = ₹ 2,000

Bimal’s Capital Interest = 30,000 X (frac<5><100>) = ₹ 1,500

Kamal’s Capital Interest = 25,000 X (frac<5><100>) = ₹ 1,250

Working Notes 2 : Bimal Commission Evaluation

Bimal Commission = 4% on Net Profits after Commission

Profit after expenses = ₹ 33,360 − ₹ 4,750 − ₹ 3,000 = ₹ 25,610

Bimal Commission = Profit after Expenses X (frac<100 + Rate>)

Therefore, = 25,610 X (frac<4><104>) = ₹ 985

Working Notes 3 : Amount to be transferred to General Reserve Evaluation

General Reserve Amount = 10% of Profit

Working Notes 3 : Partners’ Profit Share Evaluation

Available Profit for Distribution = ₹ 33,360 − ₹ 4,750 − ₹ 3,000− ₹ 985 − ₹ 2,462

Profit Share for each Partners’ Amal, Bimal, and Kamal = 22,163 X (frac<1><3>) = ₹ 7,388

Question 53

Amit, Binita and Charu are three partners. On 1st April, 2018, their Capitals stood as: Amit ₹ 1,00,000, Binita ₹ 2,00,000 and Charu ₹ 3,00,000. It was decided that:

(a) they would receive interest on Capital @ 5% p.a.,

(b) Amit would get a salary of ₹ 10,000 per month,

(c) Binita would receive commission @ 5% of net profit after deduction of commission, and

(d) 10% of the net profit would be transferred to the General Reserve.

Before the above items were taken into account, the profit for the year ended 31st March, 2019 was ₹ 5,00,000.

Prepare Profit and Loss Appropriation Account and the Capital Accounts of the partners.

Profit and Loss Appropriation A/c as on 31st March, 2019
Dr. Cr.
ParticularsParticulars
Interest on Capital: Profit and Loss A/c (Net Profit)5,00,000
Amit5,000
Binita10,000
Charu15,00030,000
Salary to Amit (10,000 × 12)1,20,000
Commission to Binita23,810
General Reserve50,000
Profit transferred to:
Amit’s Capital A/c92,063
Binita’s Capital A/c92,063
Charu’s Capital A/c92,0642,76,190
33,360 33,360
Partners’ Capital Accounts
Dr.Cr.
ParticularsAmitBinitaCharuParticularsAmitBinitaCharu
Balance b/d1,00,0002,00,0003,00,000
Interest on Capital A/c5,00010,00015,000
Salary A/c1,20,000
Commission23,810
Balance c/d3,17,0633,25,8734,07,064P/L Appropriation A/c92,06392,06392,064
3,17,0633,25,8734,07,064 3,17,0633,25,8734,07,064

Working Notes 1 : Capital Interest Evaluation

Amit Interest = 1,00,000 X (frac<5><100>) = ₹ 5,000

Binita Interest = 2,00,000 X (frac<5><100>) = ₹ 10,000

Charu Interest = 3,00,000 X (frac<5><100>) = ₹ 15,000

Working Notes 2 : Binita Commission Evaluation

Binita Commission = Net Profit X (frac<100+Rate>)

Working Notes 3 : Amount to be transferred to General Reserve Evaluation

Amount for General Reserve = 10% of Profit

Working Notes 4 : Partners’ Profit Share Evaluation

Available Profit for Distribution = ₹ 5,00,000 – ₹ 30,000 – ₹ 1,20,000 – ₹ 23,810 – ₹ 50,000

Profit share of each of the partners = 2,76,190 X (frac<1><3>) = ₹ 92, 063

Question 54

Anita, Bimla and Cherry are three partners. On 1st April, 2018, their Capitals stood as: Anita ₹ 1,00,000, Bimla ₹ 2,00,000 and Cherry ₹ 3,00,000. It was decided that:

(a) they would receive interest on Capital @ 5% p.a.,

(b) Anita would get a salary of ₹ 5,000 per month,

(c) Bimla would receive commission @ 5% of net profit after deduction of commission, and

(d) 10% of the net divisible profit would be transferred to the General Reserve.

Before the above items were taken into account, the profit for the year ended 31st March, 2019 was ₹ 5,00,000. Prepare Profit and Loss Appropriation Account and the Capital Accounts of the partners.

Profit and Loss Appropriation A/c as on March 31, 2019
Dr. Cr.
ParticularsParticulars
Capital Interest: Profit and Loss A/c (Net Profit)5,00,000
Anita5,000
Bimla10,000
Cherry15,00030,000
Anita Salary (5,000 × 12)60,000
Commission to Bimla23,810
General Reserve38,619
Profit transferred to:
Anita’s Capital A/c1,15,857
Bimla’s Capital A/c1,15,857
Cherry’s Capital A/c1,15,8573,47,571
5,00,000 5,00,000
Partners’ Capital Accounts
Dr.Cr.
ParticularsAnitaBimlaCherryParticularsAnitaBimlaCherry
Balance b/d1,00,0002,00,0003,00,000
Interest on Capital A/c5,00010,00015,000
Salary A/c60,000
Commission23,810
Balance c/d2,80,8573,49,6674,30,857P/L Appropriation A/c1,15,8571,15,8571,15,857
2,80,8573,49,6674,30,857 2,80,8573,49,6674,30,857

Working Notes 1: Capital Interest Evaluation

Anita’s Interest = 1,00,000 X (frac<5><100>) = ₹ 5,000

Bimal’s Interest = 2,00,000 X (frac<5><100>) = ₹ 10,000

Cherry’s Interest = 3,00,000 X (frac<5><100>) = ₹ 15,000

Working Notes 2 : Bimal Commission Evaluation

Bimla Commission = Net Profit X (frac<100+Rate>)

Working Notes 3 : Amount to be transferred to General Reserve Evaluation

Amount for General Reserve = 10% of Divisible Profit

Divisible Profit = ₹ 5,00,000 – ₹ 30,000 – ₹ 23,810 – ₹ 60,000 = ₹ 3,86,190

Working Notes 4 : Partners’ Profit Share Evaluation

Profit available for Distribution = ₹ 5,00,000 –₹ 30,000 – ₹ 60,000 – ₹ 23,810 – ₹ 38,619


Records of the American Expeditionary Forces (World War I)

Established: Under the War Department by General Order 1, Headquarters American Expeditionary Forces (AEF), May 26, 1917, pursuant to letter, Secretary of War Newton D. Baker to General John J. Pershing, same date, transmitting Presidential instruction.

Functions: Conducted military operations against Germany during World War I. Conducted military operations in North Russia. Provided medical and sanitary relief in Poland. Occupied Germany after the war.

Abolished: Effective August 31, 1920, by General Order 49, War Department, August 14, 1920, which discontinued General Headquarters AEF.

Successor Agencies: American Forces in Germany (AFIG, 1919-23) American Forces in France (AFIF, 1919-20).

Finding Aids: Aloha Broadwater, Kathryn M. English, Elaine C. Everly, and Garry D. Ryan, comps., "Preliminary Inventory of the Textual Records of the American Expeditionary Forces (World War I), 1917-23, Part I," NM 91 (Feb. 1968) Aloha Broadwater, Elaine C. Everly, and Garry D. Ryan, comps., "Preliminary Inventory of the Textual Records of the American Expeditionary Forces (World War I), 1917-23, Part II," NM 92 (Apr. 1968).

Related Records: Record copies of publications of the American Expeditionary Forces (World War I) in RG 287, Publications of the U.S. Government. Records of the American Expeditionary Forces in Siberia, in RG 395, Records of U.S. Army Overseas Operations and Commands, 1898-1942. Cablegrams relating to AEF in RG 407, Records of the Adjutant General's Office, 1917- .

Subject Access Terms: World War I.

RECORD TYPES RECORD LOCATIONS QUANTITIES
Textual Records Washington Area 25,653 cu. ft.
Maps and Charts Washington Area 62 items
College Park 25,251 items
Arch/engrg Plans Washington Area 896 items
College Park 443 items
Aerial Photographs College Park 16,957 items
Still Pictures College Park 5,760 images

120.2 RECORDS OF GENERAL HEADQUARTERS (GHQ) AEF
1917-21
960 lin. ft. and 132 rolls of microfilm

History: GHQ AEF organized by General Order 8, Headquarters AEF, July 5, 1917. Consisted of the personal staff of the commander in chief chief of staff general staff secretary of the general staff and administrative and technical staff, including logistical functions vested in commanding general of the Line of Communication (LOC). GHQ reorganized by General Order 31, Headquarters AEF, February 16, 1918, which separated LOC and certain technical staff elements from GHQ and designated them collectively as Service of the Rear (SOR). GHQ located in Paris, June 1-September 13, 1917, subsequently at Chaumont. GHQ transferred to Washington, DC, effective September 1, 1919, pursuant to General Order 88, Headquarters AEF, August 22, 1919, and was formally abolished, effective August 31, 1920, by General Order 49, War Department, August 14, 1920.

120.2.1 Records of the office of the commander in chief

Textual Records: General correspondence, 1917-19 (550 ft.), with indexes (including 132 rolls of microfilm). Correspondence relating to AEF schools ("Training File"), 1917-19. Correspondence of Headquarters, General of the Armies, Washington, DC, 1920-21. Reports of inspections of U.S. military installations by General Pershing, 1919-20.

Maps (18 items): Operations maps, Saint-Mihiel and Meuse-Argonne sectors, accompanying Commander in Chief's report of November 20, 1918 (2 items). Communications network diagram, 1918 (1 item). Operations in North Russia, n.d. (14 items). "Instructions Concerning Maps," 1918 (1 item). SEE ALSO 120.15.

Microfilm Publications: T900.

120.2.2 Records of the chief of staff

Textual Records: Correspondence, memorandums, cablegrams, and miscellaneous records, 1917-19.

120.2.3 Records of the secretary of the general staff

Textual Records: Historical reports and monographs, 1917-19. War diaries, 1917-19 (202 ft.).

120.3 RECORDS OF THE GENERAL STAFF, GHQ AEF
1911-27 (bulk 1917-19)
1,478 lin. ft.

120.3.1 Records of the First Section, G-1 (Administration)

Textual Records: General correspondence of the Administrative Division, 1917-19. Correspondence of the American Red Cross representative at GHQ, 1917-18. General correspondence and tables of organization of the Organization and Equipment Division, 1917- 19. Records of the Personnel Division, including the AEF Order of Battle and reports and summaries of troop arrivals and movements, 1917-19. Personnel and equipment reports of the Statistical Division, 1917-20. Records of the Liaison Office, 1917-19. General correspondence, official history, and other records of the provost marshal general, 1917-19. Records of the Division of Criminal Investigation and Prisoner of War Division, 1917-19.

Maps (4 items): Administrative maps, 1918 (2 items). "Map Index of France," 1918 (2 items). SEE ALSO 120.15.

120.3.2 Records of the Second Section, G-2 (Intelligence)

Textual Records: General correspondence and other records of the assistant chief of staff (G-2), 1917-19. Records of the Information Division (G-2-A), including histories of German and Austrian divisions produced by the Battle Order Section (G-2-A- 1) captured German documents maintained by the Artillery Materiel, Economics, and Translations Section (G-2-A-2), 1917-18 records of the Enemy Works Section (G-2-A-3) relating to European towns and cities ("Town File"), 1917-19 records of the Radio Intelligence Section (G-2-A-6) relating to enemy codes and ciphers, 1917-19 records of the Air Intelligence Section (G-2-A- 7) relating to enemy air installations and Allied bombing targets, 1917-19 and retained copies of intelligence summaries prepared or distributed by the Dissemination and Filing Section (G-2-A-8), 1917-19, including copies of The Stars and Stripes, 1918-19. Records of the Secret Service Division (G-2-B), including general correspondence, 1917-19, and records of the Negative Intelligence Department of the American Commission to Negotiate Peace, 1918-19, maintained by the Administrative Section (G-2-B-1) intelligence and other reports of military attaches, maintained by the Positive Intelligence Section (G-2-B- 2), 1917-19 records of the Counterespionage Section (G-2-B-3), 1917-19 and records of the Suspects and Circulation Section (G- 2-B-4), 1917-19, including a name card file of Bolsheviks, n.d. Records of the Topographical, Map Supply, and Sound and Flash Ranging Division (G-2-C), 1917-19. Records of the Censorship and Press Division (G-2-D), 1917-19, including general correspondence of the Office of The Stars and Stripes. General correspondence and other records of the Visitors' Bureau (G-2-E), 1917-19. Records of the American Mission of the Interallied Bureau, 1918- 19.

Maps (2,076 items): G-2 maps, 1917-19 (50 items), including maps from the Military Mission at Archangel, operations maps (Saint- Mihiel and Meuse-Argonne sectors), and maps showing proposed boundaries for Trieste. G-2-A-1 maps showing enemy order of battle, Western Front, 1917-18 (89 items) and Eastern Front, 1917-19 (26 items). G-2-A-2 mineral resource maps of Austro- Hungarian area of Ratschach and of French Lorraine, 1918 (3 items). G-2-A-3 maps of German defenses, facilities, and transportation networks frontlines Allied and enemy operations and geology and water supply (American sector), 1918 (459 items). G-2-A-6 maps of German artillery wireless stations and field radio stations, 1918 (137 items). G-2-A-7 maps of German airfields (28 items) and Allied bombing targets (50 items), 1918 French maps of German towns, 1916-18 (188 items) French air charts showing bombing targets, 1916 (39 items) British Air Packets, consisting of maps and aerial photographs of European areas, 1916 (66 items) exhibits accompanying the air order of battle and bomb target reports, 1918 (120 items) and aerial photo maps and mosaics of strategic and industrial cities, 1918 (79 items). G-2-B map of Bolshevist activity in Germany, 1919 (1 item). G-2-C general maps and related material, 1917-19 (218 items) sample file of maps produced by G-2 and its French and British counterparts, 1917-19 (32 items) commercially published maps of areas in Europe, 1911-27 (90 items) topographic survey and other maps produced by the 29th Engineers, 1917-19 (48 items) miscellaneous maps produced at the Base Printing Plant, including reprints of French and German maps, 1918-19 (344 items) topographic maps of the Argonne-Montfaucon area, produced as a map exercise by the Mobile Topographic Unit, 1919 (2 items) and topographic survey and other maps produced by various engineer regiments, 1917-19 (7 items). SEE ALSO 120.15.

Aerial Photographs (16,333 items): American, French, and some German aerial photographs and index maps relating to the Western Front, 1917-19 (16,291 items). G-2-C volume of British aerial photographs of the Battle of Messines, 1917 (42 items). SEE ALSO 120.15.

120.3.3 Records of the Third Section, G-3 (Operations)

Textual Records: General correspondence, 1917-19. Reports of special operations, 1917-19. Journals of operations, 1917-19. AEF headquarters war diary, 1917-18. Charts showing composition of AEF infantry divisions, 1917-19. Divisional history charts, 1917- 18. G-3 library, 1917-19.

Maps (2,230 items): General maps, 1918-19 (108 items). Operations and other special maps, 1918-19 (28 items). Frontline maps, 1918- 19 (122 items). Maps annotated to show 1918 advances and other movements of American divisions, 1919 (155 items). Area and boundary maps, 1917-19 (149 items). Combined order of battle maps, 1919 (36 vols., 1,103 items). Situation and movement maps, 1918-19 (519 items). Comparison map overlays of German offensives, 1918 (15 items). Blueprint maps used for visibility studies, 1918 (31 items). SEE ALSO 120.15.

120.3.4 Records of the Fourth Section, G-4 (Coordination)

Textual Records: General correspondence, daily situation reports, and other records of the assistant chief of staff (G-4), 1917-19. Correspondence, reports, and other records of the Engineering and Construction Division (G-4-C), Quartermaster Activities Section (G-4-E), and Troop Assignment Section (G-4-H), 1917-19. Records of the Railheads and Regulating Stations Section (G-4-I), including stations at Connantre, Creil, Dunkerque, Is-sur-Tille, Le Bourget, Liffol-le-Grand, Nantes, Noisy-le-Sec, and Saint Dizier, 1918-19.

Maps (52 items): Maps, some prepared jointly with G-3, relating to organization and activities of the Services of Supply, 1917- 19. SEE ALSO 120.15.

120.3.5 Records of the Fifth Section, G-5 (Training)

Textual Records: Correspondence, reports, and other records of the assistant chief of staff (G-5), 1917-19. Correspondence and other records of the chief athletic officer, 1917-19. Correspondence of the Army Educational Commission, 1918-19. Records of Headquarters Army Schools, Army General Staff College, Army School of the Line, Army Candidates School, Army Center of Artillery Studies, Army Engineer School, Army Gas School, Army Infantry Specialists School, Army Intelligence School, Army Machine Gun School, Army Sanitary School, and Army Signal School, all at Langres, 1917-19. Records of AEF University (Beaune), 1918-19. Records of Bandmasters and Musicians School (Chaumont), 1917-19. Records of Infantry Candidates School (La Valbonne), 1917-19. Records of I Corps School (Gondrecourt), II Corps School (Chatillon-sur-Seine), and III Corps School (Clamecy), 1917-19.

Maps (260 items): Maps showing locations of training areas and facilities, 1918-19 (99 items). Instructional maps, 1917-18 (159 items). Target range maps, Saumur Artillery School, Fontevrault, 1918 (2 items). SEE ALSO 120.15.

Photographic Prints (864 images): Air Service facilities in France, 1917-19 (AS). SEE ALSO 120.16.

120.3.6 Records of the Historical Section

Textual Records: General correspondence, 1918-19. Correspondence relating to war diaries, American Indians serving in the AEF, and AEF administration, 1917-19. Reports relating to AEF unit histories, 1917-19. Reports of military observers with the French Army, 1915-17. Inspector General's report of an investigation of the Young Men's Christian Association (YMCA), 1917-19. Report on the history of the Postal Express Service, 1917-19.

120.4 RECORDS OF THE ADMINISTRATIVE STAFF, GHQ AEF
1917-26 (bulk 1917-19)
1,002 lin. ft.

120.4.1 Records of the adjutant general

Textual Records: General and special orders, general court- martial orders, and other issuances, 1917-20. Reference library, 1917-19. Cablegrams sent and received by the Cable Division, 1917-19 (171 ft.). Records of the Miscellaneous Division, including station lists and troop movements files of the Troop Movement Section, 1917-19 and correspondence of the Army Field Clerk Section, 1917-19. Correspondence of the Motor Dispatch Service, 1918-19. Correspondence and efficiency reports of the Officers' Division, 1917-19. Records of the Permit Division, 1917-19. Correspondence, case files, and other records of the Personnel Division, 1917-19. Records of the Postal Express Service, 1918-19. Records of the Statistical Division, including general correspondence, 1917-19 records of the Officers' Roster Section, Station List Section, and Strength Return Section, 1917- 19 name files maintained by the Casualty Information and Check Section of dead and wounded and of men reported missing in action or prisoners of war, 1918 (283 ft.) correspondence and lists of the Central Records Office relating to American prisoners of war in Germany, and of German and Austro-Hungarian prisoners held by the AEF, 1918-19.

Microfilm Publications: M930.

Maps (765 items): Activities, 1917-19, of American divisions and German troops on the Western Front, in atlases, n.d. (565 items). Related materials, including a general map index, lists, and a study of German military maps, 1917-26 (200 items). SEE ALSO 120.15.

Aerial Photographs (300 items): American aerial photographs and index maps relating to the Western Front, 1918-19, and an aerial photograph index list, 1925. SEE ALSO 120.15.

120.4.2 Records of the inspector general

Textual Records: General correspondence, 1917-19. Inspection reports, 1917-19. Correspondence relating to an investigation of YMCA property sales in France, 1917-19.

Maps (170 items): General maps and French commercially published maps of Europe, 1917-23, with related material. SEE ALSO 120.15.

120.4.3 Records of the judge advocate general

Textual Records: General correspondence, 1917-19. General court- martial orders, 6th-78th Infantry Divisions, 1917-19.

120.4.4 Records of the chief chaplain

Textual Records: Correspondence, 1917-19.

120.4.5 Records of the headquarters commandant

Textual Records: General correspondence, 1917-19. Issuances, 1917-19. Correspondence, issuances, and other records of Companies A-D, Headquarters Battalion, 1917-19 Casual Companies 1 and 2, 1918-19 Provisional Infantry Company, 1918-19 and other headquarters elements, 1917-19.

Architectural and Engineering Plans (153 items): Blueprints of AEF storage buildings in France, 1917-18 (147 items). Portable aerial ropeway system for use in trenches, 1917-18 (6 items). SEE ALSO 120.15.

120.5 RECORDS OF THE TECHNICAL STAFF, GHQ AEF
1917-19
543 lin. ft.

120.5.1 Records of the chief of the Air Service

Textual Records: General correspondence, 1917-19 (110 ft.). "History of the U.S. Army Air Service," compiled by Col. Edgar S. Gorrell, 1917-19 (286 vols.), with indexes. Card files of casualties, 1917-19. Special reports, histories, and other records relating to Air Service offices, installations, and units, 1918-19 (114 ft.). Records of the 1st Air Depot (Columbey- les-Belles), Air Service Production Center No. 2 (Romorantin), Spare Parts Subdivision (Nanterre), Treves Airdrome, and 1st-9th Casual Companies, 1918-19. Records of the 2d, 3d, and 7th Aviation Instruction Centers and 1st-4th Mechanics Regiments, 1917-19. Records of the 1st-3d Air Parks, 1917-18. Records relating to balloon operations, including correspondence of Balloon Wing Companies D-F, 1918-19.

Microfilm Publications: M990.

Maps (246 items): Location maps for Allied and enemy air installations and targets, 1918 (194 items). Weekly enemy works and activity maps of the Western Front, 1918 (52 items). SEE ALSO 120.15.

Aerial Photographs (324 items): American and a few German aerial photographs relating to the Western Front, some with interpretations, 1918 (170 items) and related American and British aerial photography interpretive materials, 1918 (154 items).

Photographic Prints (137 images): Work of the Camouflage, Bridging, and Mining Section of the Army Engineer School, in albums, ca. 1918 (ESC). SEE ALSO 120.16.

120.5.2 Records of the chief of artillery

Textual Records: General correspondence, telegrams, issuances, and miscellaneous records of the Office of the Chief of Artillery, 1917-19. Records of the Field Artillery Section, 1918- 19, including records of Field Artillery Training Camps (Coetquidan Souge Camp Hunt, Le Courneau), Field Artillery Replacement Regiment (Camp Hunt, Le Courneau), and Field Artillery Motor Training Center (Le Blanc), 1918. Records of the Heavy Artillery Section, 1917-19, including records of the Heavy Artillery School (Angers), 1917-19 Tractor Artillery School (Gien), 1918 Organization and Training Centers 1-5 (Libourne, Limoges, Clermont-Ferrand, Angers, Angouleme), 1918-19 and the Montmorillon firing range, 1918. Records of the Materiel Section, 1917-19.

120.5.3 Records of the Railway Artillery Reserve

Textual Records: General correspondence, 1918-19. Correspondence and other records of the 30th Artillery Brigade, 1917-18. Issuances, 1918-19. History (July 1917-Dec. 1918) of the Railway Artillery Reserve, December 1918.

Maps (2 items): Construction plans, Railway Artillery Reserve camp at Haussimond, 1917-18. SEE ALSO 120.15.

120.5.4 Records of the Anti-Aircraft Service

Textual Records: General correspondence, 1917-18. Records of the Anti-Aircraft School (Arnouville), 1918 the 1st-9th Anti- Aircraft Sectors, 1917-19 and the 1st-6th Anti-Aircraft Battalions, 1918.

120.6 RECORDS OF ADVANCE GENERAL HEADQUARTERS
1915-19 (bulk 1918-19)
56 lin. ft.

History: Located at Ligny-en-Barrois, October 25-December 3, 1918, and subsequently at Trier (Treves). Superseded by Third Army pursuant to telegraphic instruction, assistant chief of staff (G-3), to Advance GHQ, June 1, 1919.

Textual Records: General correspondence, 1918-19. Issuances, 1918-19. File containing general information on the Rhine Valley, 1918-19. Correspondence of the Secret Service Division (G-2-B), 1918-19. Correspondence and other records of the Operations Section (G-3), 1919. Records of the civil affairs officer, 1918- 19.

Maps (61 items): Situation maps, 1918-19 (30 items). French maps of France and Germany, 1915-16 (31 items). SEE ALSO 120.15.

120.7 RECORDS OF HEADQUARTERS SERVICES OF SUPPLY
1916-21 (bulk 1917-19)
3,153 lin. ft.

History: Logistical functions vested in Line of Communication (LOC), established as a component of the administrative and technical staff, GHQ, by General Order 8, Headquarters AEF, July 5, 1917. LOC and certain elements of the technical staff separated from GHQ by reorganization pursuant to General Order 31, Headquarters AEF, February 16, 1918, and designated collectively as Service of the Rear (SOR), with headquarters at Tours. SOR redesignated Services of Supply (SOS), March 13, 1918, by corrected General Order 31, Headquarters AEF, February 16, 1918. SOS abolished by General Order 88, Headquarters AEF, August 22, 1919, with functions and personnel absorbed, effective September 1, 1919, by newly created American Forces in France, successor to AEF. SEE 120.10.

120.7.1 Records of the Line of Communication

Textual Records: Cablegrams, 1917-18. Issuances, 1917-18.

120.7.2 Records of the Service of the Rear

Textual Records: Issuances, 1918.

120.7.3 Records of the commanding general

Textual Records: General correspondence, 1917-19 (120 ft.). Confidential correspondence, 1917-19, including some for Headquarters, LOC and SOR. Cablegrams, 1918-19. Issuances, 1918- 19. SOS historical file, 1917-19 (91 ft.). Station lists for SOS units, 1918-19.

120.7.4 Records of the general staff

Textual Records: Records of G-1, 1918-19, including general correspondence weekly reports of equipment shipped overseas records of SOS Casual Companies 1-6912 records of the Entertainment Bureau, Entertainment Officer, and Provisional Entertainment Detachment and histories of the Bureau of Prisoners of War, Prisoner of War Division, and Prisoner of War Labor Companies 2-272, 1918-19. Records of G-2, 1918-19, including general, administrative, and personnel correspondence correspondence of the administration officer, G-2 (Paris) and correspondence of the intelligence officer (Dijon), 1918-19. General correspondence, G-4, 1918-19.

120.7.5 Records of the administrative staff

Textual Records: Correspondence of the athletic officer and Recruiting Division, 1919. General correspondence of the inspector general and judge advocate general, 1918-19. Records of the headquarters commandant (Tours), 1918-19, including general correspondence issuances and correspondence and other records of various headquarters offices, detachments, and staff officers.

Maps (112 items): Communication lines and locations of storage and support facilities in Europe, 1918-19. SEE ALSO 120.15.

120.7.6 Records of the chief ordnance officer (technical staff)

Textual Records: General and administrative correspondence of the chief ordnance officer (Chaumont), 1917-18, including correspondence of the Personnel Division. General and administrative correspondence, telegrams, cablegrams, and issuances of the chief ordnance officer (Tours), 1918-19. Records of the Ammunition Supply Board, 1918-19. Records of Headquarters U.S. Ordnance Detachment, German Armistice Material Section, 1918-19. Correspondence, reports, and other records of the Administrative Division, 1918-19, including the Statistical Section of the Inter-Allied Munitions Council. Records of the chief purchasing officer, 1917-19, including correspondence of the Inspection Division, 1918-19, and the Purchasing Division, 1917-19. Records of the Construction and Maintenance Division, 1917-19. Records of the Engineering Division, consisting of correspondence of its Administrative, Aircraft Armament, Artillery Ammunition, Equipment, Field Artillery, Heavy Artillery, Machine Gun and Small Arms, Motor Equipment, Planning, Proving Ground and Laboratory, and Trench Warfare Sections, 1917- 19. Correspondence of the Personnel Division, 1918-19. Correspondence of the Supply Division and its Ammunition and Depot Sections, 1917-19. Records of the 1st-6th Provisional Ordnance Battalions, 1st-8th Heavy Mobile Ordnance Repair Shops, and 1st-601st Mobile Ordnance Repair Shops, 1917-19.

Maps (63 items): Construction plan, Advanced Ordnance Depot 4 (Jonchery-Villers-le-Sec), 1918 (1 item). Blueprints, drawings, and maps of the Administrative Division, 1917-19 (62 items, in Washington Area). SEE ALSO 120.15.

120.7.7 Records of the chief surgeon (technical staff)

Textual Records: Correspondence (150 ft.), cablegrams, issuances, and reports of the Office of the Chief Surgeon, 1917-19. Correspondence and other records of the Finance and Accounting Division and Personnel Division, 1917-19. Daily reports of casualties, compiled monthly reports of diseases, and other records of the Hospitalization Division, 1917-19. Sanitary reports, consolidated reports of sick and wounded, venereal disease reports, and other records of the Sanitation and Inspection Division, including records of the Division of Laboratories and Infectious Diseases (Dijon), 1917-19. Correspondence of the Veterinary Division, 1917-19. Records of hospitals and hospital units, including veterinary hospitals hospitals operated by the American Red Cross, including a hospital in Padua, Italy base, camp, and evacuation hospitals (259 ft.) and hospital trains, 1917-19. Records of AEF infantry division medical officers, offices, and units, 1917-19 (265 ft.). Records of brigade, regimental, and battalion infirmaries, 1917- 19. Historical records of evacuation ambulance, motor ambulance, and nondivisional field hospital companies, 1917-19.

Maps (71 items): Hospital, camp, and depot sites in England, 1917-18 (63 items). Printed outline maps of France, showing location of fixed medical units and hospitals, 1918 (8 items). SEE ALSO 120.15.

Architectural and Engineering Plans (1,186 items): Blueprints and drawings of hospitals, camp buildings, depots, and other AEF facilities in England, 1917-19 (290 items). Hospitalization Division blueprints and drawings of Medical Department facilities in France, 1917-19 (896 items, in Washington Area). SEE ALSO 120.15. 120.7.8 Records of other technical staff officers

Textual Records: Records of the Army Service Corps, 1918-19, including correspondence and issuances of the Director's Office records of the Labor Bureau and records of administrative labor companies, cement mill companies, censor and press companies, cook companies, guard and provisional guard companies, and prisoner of war escort companies. Records of the chief engineer, including an historical report on engineer activities in the AEF (78 ft.), 1917-19. Records of the Finance Bureau, including general correspondence, issuances, reports, periodic statements of disbursements and expenditures, and correspondence of the Board of Contracts and Adjustments, 1918-19. Correspondence, telegrams, cablegrams, reports, and miscellaneous records of the general purchasing agent and field purchasing agents for Great Britain, Italy, Spain, and Switzerland, 1918-19. Correspondence and other records of the Leave Bureau, 1918-19. Records of the Motor Transport Corps, including unit records of administrative and motorcycle companies, 1917-19 motor overhaul, motor reception, and motor transport service parks, 1918-19 and service park units, 1917-21. General correspondence, 1917-19 (126 ft.), and other records of the chief quartermaster, 1916-21 and records of the Graves Registration Service, Remount Division and depots, Salvage Service, and Supply Division, 1918-19. Records of the Renting, Requisition, and Claims Service, 1918-20. Records of the chief signal officer, including general correspondence, 1917- 19 (156 ft.) an historical file, 1917-19 records of the Pigeon Service, 1918-19 records of the Division of Research and Inspection, 1917-19, and Telephone and Telegraph Division, 1918- 19 and records of signal depot battalions, 1917-19, and telegraph battalions, 1916-21. Records of the Transportation Corps, including general correspondence of the Director General of Transportation and of the General Manager of the Transportation Corps records of the U.S. Army Ambulance Service with the French Army and records (205 ft.) of grand divisions, railway engineer regiments, transportation corps companies, and stevedore regiments, 1917-19. Records of the War Risk Insurance Section, 1918-19.

Maps (219 items): Blueprint and printed construction plans, and base, road, and training area maps of the chief engineer, 1917-18 (11 items). Combat railway line and other maps produced by the Division of Military Engineering and Engineering Supplies, Division of Construction and Forestry, Division of Light Railways and Roads, and 16th, 17th, and 21st Engineer Regiments, 1917-19 (52 items). Geologic and water-supply maps produced by the Geologic Section, Assistant Chief Engineer (Chaumont), 1918 (102 items). Billeting map, by the chief billeting officer, 1918 (1 item). Truck route map produced by the Motor Transport Corps, 1918 (1 item). Transportation Corps maps of lines of communication, rail and dock construction, and locomotive and water facilities, 1917-19 (46 items). Communications networks maps produced by the chief signal officer, 1918-19 (3 items) and blueprints and drawings of the Telephone and Telegraph Division, 1918-19 (3 items). SEE ALSO 120.15.

120.8 RECORDS OF SOS GEOGRAPHICAL SECTIONS
1917-20
1,121 lin. ft.

120.8.1 Records of Base Sections 1-8

History: Base Sections, centered on coastal ports, were established to facilitate movement of troops and supplies. Base Sections 1-7 were responsible for deliveries to American forces in France Base Section 8, to American troops in Italy and Base Section 9, to American occupation forces in Germany. There are no separately maintained records of Base Section 9 in the National Archives.

Le Havre designated as headquarters for Base Section 3, including SOS elements in England, August 13, 1917. Separate headquarters established in London, October 2, 1917. Base Section 3 divided, November 27, 1917, with Le Havre designated headquarters of Base Section 4, and a new Base Section 3 (London) established.

Base Section Established Transferred (To) Abolished (Successor)
1 08/13/17 09/01/19 (AFIF) 10/20/19
2 08/13/17 09/01/19 (AFIF) 09/30/19 (HQ AFIF)
3 08/13/17 11/27/17 (Base Section 4, SOS)
3 11/27/17 06/15/19 (HQ SOS)
4 11/27/17 04/16/19 (Intermed. Section, SOS)
5 11/27/17 09/01/19 (AFIF) 01/04/20
6 06/28/18 6/15/19 (Intermed. Section, SOS)
7 06/28/18 4/25/19 (Base Section 2, SOS)
8 10/22/18 05/20/19 (HQ SOS)
9 04/08/19 08/15/19 (AFIG)
Base Section Headquarters (Established) Base Ports (Opened)
1 Saint-Nazaire (06/24/17)
Camp Montoir (07/19/19)
Les Sables d'Olonne (08/31/17)
Saint-Nazaire(06/22/17)
Nantes (07/11/17)
2 Bordeaux (09/08/17)
Saint-Sulpice (07/04/19)
Bordeaux (08/30/17)
3 Le Havre (08/13/17) Rouen (Sub-Base) (05/25/17)
Le Havre (08/02/17)
3 London (10/02/17) None
4 Le Havre (11/27/17) Rouen (Sub-Base) (05/25/17)
Le Havre (08/02/17)
Calais (Sub-Base)(06/28/18)
5 Brest (11/10/17) Brest (11/10/17)
Cherbourg (Port) (05/25/18)
Granville (Coal Port)
(10/12/18)
6 Marseille (05/30/18) Marseille (05/30/18)
Toulon (Port) (08/25/18)
7 La Pallice (07/09/18)
La Rochelle (07/18/18)
La Pallice (07/09/18)
Rochefort (Port) (01/26/18)
Marans (Port) (08/13/18)
8 Padua (10/22/18) Genoa (Port) (06/14/18)
9 Antwerp (04/08/19) Rotterdam (Sub-Base)
(03/01/19)
Antwerp (03/22/19)

Textual Records: General correspondence, issuances, and historical files of Headquarters Base Section 1, 1917-19 records of section staff officers, 1917-19 and records of section installations at Angers, Camp Coetquidan, Camp de Meucon, Montoir, Nantes, Saint Nazaire, Saumur, Savenay, and Vannes, 1918-19. General correspondence, issuances, and historical files of Headquarters Base Section 2, 1917-19 records of section staff officers, 1917-18 and records of section installations at Camp Ancona, Bassens, Bayonne, Beau Desert, Biarritz, Bordeaux, Coutras, Camp de Souge, Limoges, Pau, Pauillac, Perigueux, and Saint Sulpice, 1918-19. General correspondence, issuances, and historical files of Headquarters Base Section 3, 1917-19 records of section staff officers, 1917-19 records of the U.S. Army Liquidation Mission in England, 1919-20 and records of section installations at Boscombe Down, Sheffield, Slough, and Witney, England, 1918-19. General correspondence, correspondence of the Section Commander, issuances, and historical files, including a section history, of Headquarters Base Section 4, 1917-19 records of section staff officers, 1918-19 and records of section installations at Calais, Le Havre, and Rouen, 1917-19. General correspondence, issuances, and historical files of Headquarters Base Section 5, 1917-19 records of staff officers, 1918-19 and records of section installations at Fort Bouguen, Brest, Cherbourg, Fort Federes, Camp Pontaezen, Camp President Lincoln, Rennes, and Saint Servan, 1918-19. General correspondence, issuances, and historical files of Headquarters Base Section 6, 1918-19 records of section staff officers, 1918-19 and records of section installations at Cannes, Camp d'Ail, Lamalon, Marseille, Miramas, Saint Raphael, and Camp Victor Hugo, 1918-19. General correspondence, telegrams, issuances, and historical files of Headquarters Base Section 7, 1918-19 and records of Headquarters U.S. Troops at La Rochelle-La Pallice and Headquarters U.S. Troops at Rochefort, 1918-19. General correspondence, telegrams, and historical files of Headquarters Base Section 8, 1917-19 and records of the U.S. Ambulance Service with the Italian Army, 1918-19.

Maps (13 items): Base Section 1 construction area map, 1918 (1 item). Base Section 2 dock plans, 1918 (6 items), and communication network, 1918 (1 item). Base Section 5 construction plans, 1918 (5 items). SEE ALSO 120.15.

120.8.2 Records of the Intermediate Section

History: Established August 13, 1917, with headquarters, effective September 17, 1917, at Nevers. Served as a transfer point for supplies and services between the various base sections and the Advance Section. Placed under AFIF, September 1, 1919, and discontinued September 25, 1919.

Textual Records: Headquarters general correspondence, 1917-19. Issuances, 1917-19. Historical files, 1917-19. Correspondence, reports, and other records of section staff officers, 1918-19. Records of Intermediate Section installations at Allerey, Blois, Bourges, Chateau du Loir, Chateauroux, Clermont-Ferrand, Cosne, Cour Cheverny, Gievres, Issoudon, La Courtine, La Guerche, La Valbonne, Lyon, Mars-sur-Allier, Mesvres, Montierchaume, Nevers, Noyers, Pacy-sur-Armancon, Tours, Verneuil, Vichy, and Vouvray, 1918-19. Records of the American Embarkation Center, Le Mans, 1918-19. Records of the First Replacement Depot, Saint Aignan, 1917-19.

120.8.3 Records of the Advance Section

History: Established at Nevers, July 4, 1917. Responsible for delivering supplies from Intermediate Section and the various base sections to combat forces immediately behind the front lines. Headquarters transferred successively to Is-sur-Tille, September 17, 1917 Neufchateau, November 1, 1917 Langres, January 20, 1918 Nogent-en-Bassigny, June 15, 1918 Neufchateau, October 23, 1918 and Is-sur-Tille, June 12, 1919. Transferred to AFIF upon discontinuation of SOS, September 1, 1919. Absorbed by AFIF, October 8, 1919.

Textual Records: Headquarters general correspondence, 1917-19. Issuances, 1917-19. Correspondence and other records of section staff officers, 1917-19. Historical file, 1917-19. Records of Advance Section installations at Bar-le-Duc, Bazoilles, Beaune, Besancon, Briey, Chaumont, Commercy, Dijon, Gondrecourt, Is-sur- Tille, Joinville, Jonchery, Langres, Le Valdahon, Lieusaint, Liffol-le-Grand, Luxembourg, Nancy, Neufchateau, Rimaucourt, Saint Dizier, Souilly, Toul, and Vittel, 1917-19.

Maps (1 item): Construction progress chart, Advance Section engineer, 1918. SEE ALSO 120.15.

120.8.4 Records of the District of Paris

History: American forces in the Paris area formally designated for purposes of discipline and general administration as U.S. Troops in Paris, November 3, 1917. Command vested initially in assistant provost marshal. Made separate command under LOC, December 3, 1917. Superseded by District of Paris, SOS, May 6, 1918. Geographically within, but independent of, Intermediate Section. Transferred to AFIF, September 1, 1919. Discontinued, October 7, 1919.

Textual Records: Correspondence of Headquarters U.S. Troops in Paris, 1917-18 and of the Assistant Provost Marshal, U.S. Troops in Paris, 1917-18. Correspondence of Headquarters District of Paris, 1918-19. District issuances, 1918-19. Correspondence and other records of district staff officers and headquarters units, 1918-19. Records of district installations at Clichy, Clignancourt Barracks, Corbeil-Essonnes, La Roquette, and Neuilly, 1918-19.

120.9 RECORDS OF AEF TACTICAL UNITS
1917-22 (bulk 1917-19)
3,983 lin. ft.

History: AEF combat forces organized into 3 armies, 9 army corps, 43 divisions, and various tactical units.

120.9.1 Records of the First-Third Armies

History: First Army organized, August 10, 1918, implementing General Order 12, Headquarters AEF, July 24, 1918 discontinued, effective with formation of embarkation detachments at Marseille, April 30, 1919, pursuant to General Order 68, Headquarters AEF, April 19, 1919. Second Army headquarters established September 20, 1918 organization announced by GHQ AEF, October 10, 1918 dissolved, April 15, 1919, with headquarters embarkation at Marseille, April 22, 1919. Third Army established pursuant to General Order 198, Headquarters AEF, November 7, 1918, with formal organization effective November 15, 1918 discontinued, July 2, 1919, with headquarters, personnel, and component units redesignated American Forces in Germany (SEE 120.11), July 3, 1919.

Textual Records: Records of the First Army, including headquarters general correspondence, issuances, and historical files, 1918-19 records of general staff elements G-1 through G- 5, 1918-19 correspondence and other records of the inspector general and judge advocate, 1918-19 records of the chief of the Air Service, including records of the 1st-3d Pursuit Groups and the Observation Group, 1918-19 records of the chief of artillery, including records of First Army Artillery and First Army Artillery Park, 1918-19 and records of the chief engineer, chief ordnance officer, provost marshal, chief quartermaster, and chief surgeon, 1917-19. Records of the Second Army, including headquarters general correspondence, issuances, and historical files, 1918-19 records of miscellaneous headquarters units, 1918-19 correspondence of the adjutant general and inspector general, 1918-19 records of the 4th and 5th Pursuit Groups (Air Service) and Second Army Observation Group, 1918-19 correspondence of the chief of artillery, 1918-19, including the Anti-Aircraft Service and the Second Army Artillery Park, 1918 correspondence and other records of the chief surgeon, 1917-19 and correspondence of the chief of the chemical warfare service, chief of engineers, chief ordnance officer, provost marshal, and chief signal officer, 1918-19. Records of the Third Army, including headquarters general correspondence, issuances, and historical files, 1918-19 records of miscellaneous headquarters units, 1918-19 correspondence of the personnel adjutant, 1918- 19 investigation reports, intelligence summaries, and an office history of the inspector general, 1918-19 records of the civil affairs officer, 1918-19 correspondence of the chief engineer, provost marshal, chief signal officer, and chief surgeon, 1918- 19 and records of miscellaneous units and organizations at Fortress Asterstein, 1918-20, and at Coblenz, Neuwied, and Trier, Germany, 1919.

Maps (1,650 items): First Army maps, including general maps, 1917-18 (90 items) G-1 circulation, road, billeting, and position maps, 1918 (51 items) G-2 and G-2-C enemy order of battle, intelligence summary, information, frontline, and related maps, 1918 (398 items) G-3 operations, frontline, and situation maps, 1918 (259 items) artillery maps, 1918 (95 items) and miscellaneous maps, 1918, of the inspector general (1 item), chief engineer (49 items), chief gas officer (13 items), and chief signal officer (3 items). Second Army maps, including map relating to the march into Germany, 1918 (1 item) G-1 circulation, area, and billeting maps, 1918 (4 items) G-2 and G- 2-C enemy order of battle, information, and related maps, 1918-19 (88 items) G-3 situation, line, and area maps, 1918-19 (145 items) railway and highway maps produced by the chief engineer, 1918 (4 items) and miscellaneous informational maps, 1918-19 (25 items). Third Army maps, including G-2 and G-2-C enemy order of battle, location, and related maps and materials, 1918-19 (191 items) G-3 operations and situation maps, 1918-19 (180 maps) an Air Service situation map, 1919 (1 item) engineer road and railroad maps and town plans, 1918-19 (12 items) Signal Service communications maps, 1919 (15 items) and miscellaneous maps, 1918-19 (25 items). SEE ALSO 120.15.

120.9.2 Records of I-IX Corps

History: I-IX Corps were distributed among the three AEF field armies, and were reassigned as operational requirements dictated. They were organized and discontinued as noted below:

Corps Organized Discontinued
I 1/15/18 3/25/19
II 3/19/18 2/1/19
III 3/30/18 7/1/19 (III Corps elements to AFIG)
IV 6/10/18 5/11/19
V 7/7/18 3/5/19
VI 7/23/18 4/11/19
VII 8/6/18 5/11/19 (VII Corps elements to Third Army)
VIII 11/18/18 4/20/19
IX 11/16/18 5/5/19

Textual Records: Records of I Corps, 1918-19, including headquarters general correspondence, issuances, and historical files records of the adjutant general and judge advocate and records of the engineer, motor transport officer, ordnance officer, signal officer, and surgeon. Records of II Corps, 1918- 19, including headquarters general correspondence, issuances, and historical files records of the adjutant general and records of the surgeon and corps artillery park. Records of III Corps, 1918- 19, including headquarters general correspondence, issuances, and historical files G-1 and G-2 Topographical Section correspondence records of the adjutant general, personnel adjutant, and judge advocate and records of the engineer, chief gas officer, signal officer, surgeon, and corps artillery park. Records of IV Corps, 1918-19, including headquarters general correspondence, issuances, and historical files correspondence and telegrams of G-1 through G-4 records of the adjutant general, personnel adjutant, statistical section, and judge advocate and records of the Military Police Company, miscellaneous technical staff elements, and the corps artillery park. Records of V Corps, 1918-19, including headquarters general correspondence, issuances, and historical files correspondence and other records of G-1 through G-3, correspondence of the personnel adjutant, correspondence of the inspector, and reports of division inspectors and records of the engineer, other miscellaneous technical staff elements, and the corps artillery park. Records of VI Corps, 1918-19, including headquarters general correspondence, issuances, and historical files correspondence of the Statistical Section and records of miscellaneous technical staff elements. Records of VII Corps, 1918-19, including headquarters general correspondence, issuances, and historical files G-1 correspondence correspondence and other records of the personnel adjutant, inspector, judge advocate, and message center and records of the Motor Transport Office, Military Police Company, provost marshal, and ordnance officer. Records of VIII Corps, 1918-19, including headquarters general correspondence, issuances, and historical files and records of the engineer, motor transport officer, quartermaster, and corps artillery park. Records of IX Corps, 1918-19, including headquarters general correspondence, issuances, and historical files records of G-1 and records of the quartermaster and signal officer.

Maps (728 items): I Corps maps, 1918, including G-1 circulation maps (9 items) G-2 frontline, enemy order of battle, and information maps (60 items) G-2-C base and trench maps and town plans (20 items) G-3 operations and situation maps (20 items) and artillery (27 items), air service (2 items), engineer (4 items), and signal (6 items) maps. II Corps maps, 1918, produced by G-2 (7 items) G-3 (17 items) and the chief engineer (2 items). III Corps maps, including G-1 circulation and billeting maps, 1918-19 (11 items) G-2 enemy order of battle and information maps, 1918 (35 items) miscellaneous G-2-C printed maps, 1918-19 (17 items) G-3 operations and situation maps, 1918-19 (68 items) and maps illustrating communications networks, 1918-19 (13 items), and enemy artillery activity, 1918 (15 items). IV Corps maps, including G-2 enemy order of battle and information maps, 1918 (63 items), and a survey of German defenses, 1919 (36 items) G-2-C printed base, town, and miscellaneous maps, 1918-19 (19 items) G-3 operations and situation maps, 1918 (23 items) artillery maps, 1918 (5 items) and maps of communications networks, 1918-19 (2 items). V Corps maps, 1918, including G-1 circulation and administration maps (4 items) G-2 enemy order of battle, information, and miscellaneous maps (51 items) G-2-C printed maps (16 items) G-3 operations maps (16 items) artillery operations maps (19 items) and an engineer billeting map (1 item). VI corps maps, including maps produced by G-2, 1918 (3 items), and G-3, 1918-19 (7 items) and enemy artillery situation maps, 1918 (3 items). VII Corps maps, 1918-19, including maps produced by G-2 and G-2-C (9 items), G-3 situation maps (94 items) and position and area maps (7 items) an engineer railroad map (1 item) and communications network maps (6 items). VIII Corps maps, 1918-19, produced by G-1 (2 items), G-2 (6 items), and G-3 (1 item). IX Corps G-2 operations map, 1918 (1 item). SEE ALSO 120.15.

120.9.3 Records of combat divisions

History: Forty-three numbered divisions saw service with the AEF in Europe, with 1st-8th Divisions composed of Regular Army units, 26th-42d composed of state National Guard units, and 76th-93d composed of National Army units. The latter constituted units organized by the Federal Government for the war. Additional divisions (9th-20th and 94th-102d) were raised for the AEF but did not see overseas service.

Textual Records: For each AEF division, headquarters general correspondence, issuances, and historical files records of general, administrative, and technical staff elements and records of miscellaneous units, 1917-19.

Microfilm Publications: M819.

Maps (1,389 items): Report, situation, and miscellaneous maps, 1918-19, of the following divisions: 1st (138 items), 2d (280 items), 3d (73 items), 4th (28 items), 5th (19 items), 6th (7 items), 7th (24 items), 26th (88 items), 27th (24 items), 28th (39 items), 29th (11 items), 30th (9 items), 31st (1 item), 32d (32 items), 33d (141 items), 35th (14 items), 36th (32 items), 37th (22 items), 41st (5 items), 42d (113 items), 77th (112 items), 78th (35 items), 79th (11 items), 80th (25 items), 81st (15 items), 82d (20 items), 83d (3 items), 88th (5 items), 89th (16 items), 90th (19 items), 91st (16 items), and 92d (12 items). SEE ALSO 120.15.

120.9.4 Records of other tactical units

Textual Records: Records of the 1st-321st Ammunition Trains, 1917-21 1st-317th Trench Mortar Artillery Batteries, 1917-19 1st-9th Trench Mortar Artillery Battalions, 1917-19 30th-64th Artillery Brigades, 1917-19 and 1st-172d Field Artillery Brigades, 1917-19. Records of the 1st Cavalry Brigade, 1917-19. Records of the lst Gas Regiment, 1918-22. Records of Headquarters and Military Police, 1st-322d Division Trains, 1917-19. Records of the 1st-319th Engineer Trains, 1917-19 and 464th-488th Engineer Pontoon Trains, 1918-19. Records of the 1st-192d Infantry Brigades, 1917-19 and 1st-816th Pioneer Infantry Regiments, 1917-19. Records of the 1st-366th Machine Gun Battalions, 1917-20. Records of the 1st and 2d GHQ Military Police Battalions, 1918-19 122d-134th Battalions, Military Police Corps, 1918-19 and 2d-308th Military Police Companies, 1918-19. Records of miscellaneous quartermaster units, 1918-19, including butchery companies, clothing and bath units, garden service companies and detachments, pack trains, refrigeration units, salvage units, and supply trains. Records of the 1st-622d Field Signal Battalions, 1917-22. Records of the Tank Corps, 1918-19.

Maps (10 items): Tank Corps operations, 1918. SEE ALSO 120.15.

120.10 RECORDS OF THE AMERICAN FORCES IN FRANCE
1919-20
79 lin. ft.

History: Established, effective September 1, 1919, by General Order 88, Headquarters AEF, August 22, 1918, as successor to AEF for all personnel, except those previously designated American Forces in Germany. Consisted of former SOS units. Abolished January 8, 1920.

Textual Records: AFIF headquarters general correspondence, telegrams, and embarkation orders, 1919-20. Headquarters cablegrams, memorandums, and other issuances, 1919. G-1 correspondence, 1919-20. Correspondence of the inspector general and the judge advocate, 1919-20 and of technical staff elements, including the chief signal officer, chief ordnance officer, and ordnance liaison officer, 1919-20, and chief surgeon, 1919. Correspondence of the Visitors' Bureau, Headquarters Commandant, Base Section 1, District of Paris Military Police Detachment, and Advance Section, 1919 and of Army Service Corps, and Base Section 5, 1919-20.

120.11 RECORDS OF THE AMERICAN FORCES IN GERMANY
1918-23
745 lin. ft.

History: Established July 3, 1919, replacing Third Army (SEE 120.9.1). Functioned as American Army of Occupation (AMAROC) until abolished January 1, 1923.

120.11.1 General records

Textual Records: General correspondence, 1919-23, with record cards and indexes. Cablegrams, 1919-23, and courier cablegrams, 1919-20, to the adjutant general. Telegrams, 1919-23. Historical files, 1919-23. Issuances, 1919-23.

Maps (5 items): Situation maps, 1919 (3 items). Sector and boundary maps, 1919 (2 items). SEE ALSO 120.15.

120.11.2 Records of the general staff

Textual Records: General correspondence, telegrams, and issuances of G-1, 1919-23. Records of G-2, including general correspondence, 1919-23 correspondence of the Secret Service Division, 1919-22 military intelligence studies, 1919-23 and records relating to The AMAROC News, 1919-23. G-3 historical files, 1919-23 and interallied defense plans, 1920-22.

120.11.3 Records of the administrative staff

Textual Records: Correspondence and other records of the adjutant general, inspector general, and judge advocate, 1919-23. General correspondence, reports, and other records of the officer in charge of civil affairs, 1919-23. Records of the American liaison officers with the British and French Armies of the Rhine, 1919- 23. Records of the Inter-Allied Rhineland High Commission, including reports of the American representative to the Secretary of State, 1920-23. Records of the Port of Antwerp Commander, 1919-22 and of the Office of the Commandant at Coblenz, 1918-23. Records of the Headquarters Detachment, 1st and 2d Brigades, and the Casual Depot, 1919-23.

120.11.4 Records of the technical staff

Textual Records: Correspondence and other records of the chief engineer, 1918-23. Correspondence and occupation cost reports of the finance officer, 1919-23, including minutes and other records of Allied committees and conferences on occupation costs, 1920- 22. Records of the chief ordnance officer, 1919-23. Records of the provost marshal, including general correspondence of the Division of Criminal Investigation, 1919-23 and registers of military personnel, 1920-22, and civilians, 1919-20, arrested at Coblenz and Andernach. Records of the quartermaster and chief signal officer, 1919-23. Records of the chief surgeon, including records of the military hospital at Coblenz, 1919-23. Records of miscellaneous units, including the Military Prison (Coblenz) and Disciplinary Barracks (Feste Alexander), 1919-22.

120.12 RECORDS OF THE AMERICAN POLISH RELIEF EXPEDITION
1919-21
4 lin. ft.

History: Organized from AEF units in France in 1919 at the suggestion of U.S. Food Administrator Herbert Hoover. Operated mobile units that conducted delousing and sanitation activities to combat a typhus epidemic in Poland.

Textual Records: General correspondence, telegrams, and historical files, 1919-20. Issuances, 1919-20. Rosters and returns, 1919-21. Records of the chief surgeon, 1919-20. Records of the Wilno Detachment, 1920. Headquarters issuances, Post of Zegrze, 1920.

120.13 RECORDS OF THE AMERICAN EXPEDITIONARY FORCES, NORTH RUSSIA

1917-19
14 lin. ft.

History: Established as Murmansk Expedition, August 8, 1918, from American forces authorized by President Wilson, July 17, 1918, and selected by General Pershing, July 30, 1918. Participated in Allied operations to defend supply lines in the Archangel- Murmansk area from Communist forces. Redesignated American North Russia Expeditionary Forces, September 12, 1918, and AEF, North Russia, April 9, 1919. Discontinued upon withdrawal of last American military units, August 5, 1919.

Textual Records: Headquarters general correspondence, issuances, and historical file, 1918-19. Correspondence of the inspector general and judge advocate, 1918-19. Records of the chief surgeon, including records of medical units, 1918-19. Passenger lists, North Russia troopships, 1918-19. Company rosters of the 339th Infantry and 310th Engineers, and weekly rosters of officers, April-May 1919. Records of Headquarters, U.S. Troops at Archangel, 1918-19. Records of the chief of the American Military Mission to Russia, 1917-19.

Microfilm Publications: M924.

120.14 RECORDS OF U.S. REPRESENTATIVES TO WORLD WAR I
INTERNATIONAL BODIES
1917-28 (bulk 1917-25)
74 lin. ft.

120.14.1 Records of the Supreme War Council

History: Established at the Rapallo Conference, November 7, 1917, by representatives of Great Britain, France, and Italy U.S. participation began 10 days later. Prepared policy recommendations concerning conduct of the war.

Textual Records: Minutes, records of the American Section, and historical files, 1917-19.

Microfilm Publications: M923.

120.14.2 Records of the American Section of the Military Board of
Allied Supply (MBAS)

History: MBAS established at the suggestion of General Pershing and General Purchasing Agent Brig. Gen. Charles G. Dawes to ensure Allied logistic cooperation. Initial meeting, June 28, 1918. Prepared comparative studies concerning Allied and German logistic practices, 1919-22.

Textual Records: Minutes of MBAS and its editorial subcommittee, 1918-22. Correspondence, 1918-28, with registers. Miscellaneous administrative records, 1918-25. Studies and reports on transportation and supply problems, 1918-19. Records collected in studying German logistic practices, 1919-21. Preliminary and final drafts, 1924-25, of the MBA's final report, a comparative study of Allied logistic practices.

120.14.3 Records of the American Military Mission at British
General Headquarters

Textual Records: Correspondence of American officers attached to British Expeditionary Forces (BEF) headquarters, 1917-19. Reports of American casualties with the BEF, 1918-19.

120.14.4 Records of the American Military Mission at French
General Headquarters

Textual Records: Correspondence with AEF General Headquarters, 1917-19, and with French General Headquarters, 1918-19.

120.14.5 Records of the American Military Mission to Italy

Textual Records: Correspondence and reports, 1917-19.

120.14.6 Records of the American Section of the Permanent
International Armistice Commission (PIAC)

History: PIAC composed of American, British, French, Belgian, and German officers. Proposed measures for the execution of Armistice terms that concerned repatriating Allied civilians and war prisoners, protecting civilians and civil and military property in areas evacuated by the Germans, maintaining communications and transportation facilities, and delivering German war materials, locomotives, rolling stock, and trucks.

Textual Records: Daily PIAC minutes, minutes and other records of PIAC subcommittees, and Prisoner of War Subcommittee minutes and bulletins, 1918-19. Records of the American commissioner to the Inter-Allied Commission on the Repatriation of Prisoners of War, 1918-19. Final PIAC report, 1919. Correspondence, 1918-19, and telegrams, 1919, of the American section and representative. Correspondence of the Belgian, 1918-20, and British and French, 1918-19, sections. Correspondence of American troop detachments at prisoner-of-war camps, concerning Russian war prisoners and war prisoner repatriation, 1919. Records of the U.S. Military Mission to Berlin, including headquarters correspondence, Medical Department records, the final report of the Chief of Mission, and medical detachment inspection reports, 1919.

120.14.7 Records of the American Commission to Negotiate Peace

History: Organized by President Wilson, 1918, to represent the United States at the Paris Peace Conference.

Textual Records: Reports concerning European countries submitted to the commission by consuls and military attaches, 1919. Special commission orders, 1919. Daily reports from GHQ G-2-B to Gen. Tasker H. Bliss, correspondence and orders of the commission's headquarters battalion, and other reports, 1918-19.

Related Records: Records of the American Commission to Negotiate Peace, RG 256.

120.15 CARTOGRAPHIC RECORDS (GENERAL)
1848-1924 (bulk 1917-19)
15,168 items

Maps: Miscellaneous operations frontline area and boundary order of battle artillery and antiaircraft road, railroad, and bridge enemy information occupation and related maps, 1918-19 (2,858 items). Belgian maps, 1911-20 (478 items). British maps, 1909-19 (1,720 items). French maps, 1884-1924 (5,870 items). Italian maps, 1895-1919 (541 items). Austro-Hungarian Empire maps, 1894-1917 (134 items). German maps, 1848-1920 (3,324 items). Maps of Siberia, 1918-19 (27 items). Commercially published maps of Europe, 1917-23 (56 items). Organization and statistical charts relating to the AEF, 1917-22 (60 items). Related records, including maps, indexes, card files, lists, and studies, 1918-20 (100 items).

SEE Maps UNDER 120.2.1, 120.3.1-120.3.5, 120.4.1, 120.4.2, 120.5.1, 120.5.3, 120.6, 120.7.5-120.7.8, 120.8.1, 120.8.3, 120.9.1-120.9.4, and 120.11.1. SEE Architectural and Engineering Plans UNDER 120.4.5 and 120.7.7. SEE Aerial Photographs UNDER 120.3.2, 120.4.1, and 120.5.1.

Finding Aids: Franklin W. Burch, comp., Preliminary Inventory of the Cartographic Records of the American Expeditionary Forces, 1917-21, PI 165 (1966).

120.16 STILL PICTURES (GENERAL)
1915-20
4,759 images

Photographic Prints (4,640 images): Recipients of Allied valor awards, 1917-19 (AC, 1,688 images). Training program of the 116th Engineers, in album, by Capt. H.B. Boise, 1918 (HB, 383 images). Quartermaster oil and gasoline storage facilities in France and Belgium, in album, 1918-19 (GO, 49 images). Areas of France and Belgium occupied by American troops, taken under supervision of Capt. T.J. Griffin, 1918-19 (G, 2,262 images). Effects of Allied bombing, 1915-18 (AB, 190 images). AEF Memorial Day ceremonies in France, 1920 (AEFC, 68 images).

Glass Negatives (42 images): Inter-Allied marksmanship competition, Belgium, 1919 (RPM).

Posters (77 images): Miscellaneous World War I recruiting, conservation, and propaganda posters, ca. 1915-19 (WP).

SEE Photographic Prints UNDER 120.3.5 and 120.5.1.

Bibliographic note: Web version based on Guide to Federal Records in the National Archives of the United States. Compiled by Robert B. Matchette et al. Washington, DC: National Archives and Records Administration, 1995.
3 volumes, 2428 pages.

This Web version is updated from time to time to include records processed since 1995.


Canadian Statutory Holidays in 2014.

This page lists all statutory holidays in Canada for 2014 and a few unofficial holidays as well.

2014 is not a leap year so holidays that aren't observed on the same day of the week each year move one day forward, which means that Christmas this year will be on a Thursday followed by Boxing Day on a Friday! This makes vacation planning much easier for most of us.

Halloween - although not a stat holiday - is an exciting time of the year and it's on a Friday this year: trick or treaters can stay out a little later!

Canada Day is a Tuesday this year. This means that probably half the country will take Monday off to make this into a four-day long weekend!

Easter in 2014 is fairly late on April 21 (Easter Monday), which makes for a nice and warm egghunt hopefully.

Holiday Date in 2014 Observance
New Year's Day January 1, Wednesday National
Islander Day February 17, Monday PEI
Louis Riel Day Feb 17, Monday MB
Family Day February 17, Monday (Feb 10 in BC) BC, AB, SK, ON
Valentine's Day February 14, Friday Not a stat holiday
St. Patrick's Day March 17, Monday Not a stat holiday
Good Friday April 18, Friday National except QC
Easter Monday April 21, Monday Government employees only and QC
Mother's Day May 11, Sunday Not a stat holiday
Victoria Day May 19, Monday National
Father's Day June 15, Sunday Not a stat holiday
St. Jean Baptiste Day June 24, Tuesday QC
Aboriginal Day June 21, Saturday NWT
Canada Day July 1, Tuesday National
Civic Holiday August 4, Monday AB, BC, SK, ON, NB, NU
Labour Day September 1, Monday National
Thanksgiving October 13, Monday National except NB, NS, NL
Halloween October 31, Friday Not a stat holiday
Remembrance Day November 11, Tuesday National except MB, ON, QC, NS
Christmas Day December 25, Thursday National
Boxing Day December 26, Friday ON (an optional holiday in other provinces)

Do you find the holiday system in Canada too complicated? You're not alone. How would you change it?

This holiday calendar for 2014 is also available for download as a PDF and as a printer-friendly page.

In the past five years we added holidays for the following year sometime in the fall, however the 2014 calendar was added in February of 2013 due to popular demand. Who would have thought people are looking for holidays that far ahead?

Where will you spend your holidays in 2014?

Are you going on a cruise? Flying to Europe? A canoe trip maybe? See where Canadians plan to travel this year.

If you have a holiday story you wish to share with us we'd like to hear it! Do you have an idea to help make the most out of holidays in 2014? What are you planning to do, where will you travel?

Victoria Day is not a stat holiday in NB. Stores choose to close, but businesses are not required to pay holiday pay for that day.

Remembrance Day is not just a time off, it is to show respect and gratitude to our armed forces for a job only a few are willing to do and die for. This is not a "Hallmark" day. It and Canada Day is to show we are proud to be Canadians. I'm very surprised to find out not ALL of Canada celebrates our honour and history, that has given us our freedom to live and share with new Canadians what makes CANADIANS.No matter our diversity. That's what our Services fought and died for!

for most employed canadians2 weeks vacation per year ad infinum and one 3 day weekend per month on average and maybe 3 sick days. very few company pensions now and not nearly enough discretionary income after taxes and basic living costs to pay into a real retirement fund. we are truly screwed as the baby boomers who held on to the last of the good jobs all retire leaving nothing for younger generations. those bailouts were the last of it

I for one work a job where I have to work many stat holidays, I work very hard on my feet all day and it doesn't matter if it's a holiday or not I have to work. I have worked Christmas, Easter, Canada Day, Thanksgiving, etc. Last year I had only my 2 normal week days off to celebrate Christmas with my family and inlaws, that means merely 1 day per side of the family so to say Canadians are lazy "Charlie" is a misgiving that only someone who does not truly have insight might believe, also to say that Canada is a poor country is another mistruth that you have represented in your uneducated babble. Canada is one of the riches countries in the world, at times even surpassing the American economy. Yes we have social programs here because aside from being hard working we also have a social conscience that does not allow us in good conscience to see our citizens left homeless and starving or in need of medical care. I would love to be able to spend more time with my family but unfortunately I believe in hard work to get what I want in life. isn't that the definition of good work ethic? Maybe the next time you decide to criticize an entire nation you should actually research the truth. guess it's easier (lazier) to perpetrate a lie as fact than it is to make sure your information is correct. maybe you should check your own work ethic first

I do agree with many of you, there should be one statutory holiday in every month. After all, this government takes about 4 months of pay from my paycheck in taxes every year. We need more breaks to better enjoy our lives, and not only think about work.


May 19, 2014 Day 120 of the Sixth Year - History

AZMET raw data files use the Day-of-Year (DOY) numbering system. This is a common format used in research data and by the military. The Day-of-Year system ignores the existance of months and numbers each day of the year consecutively.
During normal years we number each day of the year from 1 to 365 During leap years we insert the 'leap day' (Feb 29), at Day-of-Year 60, thus shifting the rest of the year 'down' by one day. The Day-of-Year system is used in both the Daily and Hourly data files.

Note:
There are some other weather data collection agencies which use different calendar formats for their data. They set the length of all years to a 366 days. Their 'leap day' (Feb 29 DOY 60) is left blank (zeros or null data values) for non-leap years. During leap years the leap day position does contain data. AZMET does not use this method. Our years vary in length.


AZMET uses a 24 hour clock.
We number each hour of the day from 1 to 24.
Obviously, this is used in the Hourly data files.
[We do not use the 'digital clock' with colon format (ie 1:00 to 24:00).
Nor do we use the 100 to 2400 format.]

All AZMET data are collected, stored and presented in
local 'Arizona' time, which is in the 'Mountain Standard' time zone.
Arizona does not participate in Daylight Savings Time.
Therefore, the times listed in the AZMET data files are
always seven hours 'behind' Coordinated Universal Time (UTC)
(aka: Greenwich Mean time Zulu time).


Lack of knowledge among health-care providers is the principal clinical barrier. Worldwide, on average, only 4 hours of undergraduate medical education are dedicated to instruction on headache disorders. A large number of people with headache disorders are not diagnosed and treated: worldwide only 40% of those with migraine or TTH are professionally diagnosed, and only 10% of those with MOH.

Poor awareness extends to the general public. Headache disorders are not perceived by the public as serious since they are mostly episodic, do not cause death, and are not contagious. The low consultation rates in developed countries may indicate that many affected people are unaware that effective treatments exist. Half of people with headache disorders are estimated to be self-treating.

Many governments, seeking to constrain health-care costs, do not acknowledge the substantial burden of headache on society. They might not recognize that the direct costs of treating headache are small in comparison with the huge indirect-cost savings that might be made (eg, by reducing lost working days) if resources were allocated to treat headache disorders appropriately.


The longest games in MLB history

One of the many great things about baseball is that time can never run out. In baseball, a comeback is always possible. The game's not over until you get the 27th out -- or, sometimes, a lot more than that.

Extra-inning games are nothing unusual in Major League Baseball, of course. But some games in MLB history have truly gone to the extreme. Every once in a while, two teams meet on the field and produce a game far longer than a single game has any business going -- even beyond the 20-inning mark.

MLB.com takes a look back at those marathon contests. Here are the longest games played, by number of innings, in Major League history since 1900.

1. May 1, 1920: Brooklyn Robins 1, Boston Braves 1
Length: 26 innings
The longest game by innings in Major League history could have gone even longer -- after 26 innings, the game was called due to darkness. The Robins (the predecessors to the Dodgers) and Braves were tied at 1, and that's how the game ended. The entire episode took just three hours and 50 minutes.

Brooklyn's run came courtesy of leadoff man Ivy Olson, who lined an RBI single over Hall of Fame shortstop Rabbit Maranville's head in the fifth. Boston's Tony Boeckel drove in the tying run with a single to center in the bottom of the sixth. The teams traded zeros for 20 innings until night fell at Braves Field.

The next day's New York Times story joked that umpire Barry McCormick "remembered that he had an appointment pretty soon with a succulent beefsteak. He wondered if it wasn't getting dark. He held out one hand as a test and decided that in the gloaming it resembled a Virginia ham. He knew it wasn't a Virginia ham and became convinced that it was too dark to play ball. Thereupon, he called the game, to the satisfaction of himself and (fellow umpire Bob Hart) and the chagrin of everybody else concerned."

This game is unbelievable by today's standards. Not just for its sheer length, but because of the pitchers' duel that it contained. Both starting pitchers, Brooklyn's Leon Cadore and Boston's Joe Oeschger, pitched the entire 26 innings of the game. Somehow, they only allowed one run apiece.

"If a pitcher couldn't go the distance," Oeschger would tell the Sarasota Herald-Tribune decades later, "he soon found himself some other form of occupation."

2 (Tie). May 8, 1984: Chicago White Sox 7, Milwaukee Brewers 6
Length: 25 innings
This is the longest game in MLB history in terms of time. It took eight hours and six minutes -- and it had to be completed over two days.

The game began on May 8. With 14,754 fans in attendance at Comiskey Park, the two teams played 17 innings before the game was suspended at 1 a.m. with the score tied, 3-3. There was an American League rule that no new inning could begin after that time.

Milwaukee looked like it would win in regulation after taking a two-run lead in the top of the ninth inning. But down to their final out and facing Hall of Famer Rollie Fingers, the White Sox rallied to tie the score on a double by Julio Cruz and a single by Rudy Law.

Neither team scored again until the next day. When the game resumed, the Brewers took the lead again in the 21st inning on a three-run homer by Ben Oglivie. Somehow, Chicago managed to tie the game again in the bottom half, on RBI knocks by Carlton Fisk and Tom Paciorek, and the two teams played on.

In the bottom of the 25th -- after a scoreless top half by Tom Seaver, on in relief -- the White Sox ended the game with a bang. Harold Baines drove a walk-off home run off Chuck Porter to win it for Chicago.

2 (Tie). Sept. 11, 1974: St. Louis Cardinals 4, New York Mets 3
Length: 25 innings
The 13,460 fans who arrived at Shea Stadium on this Wednesday night in September had no idea what they were in for: A seven-hour, four-minute contest that wouldn't end until 3:13 in the morning, becoming the longest continuous Major League game (by innings) where a winner was decided.

Jerry Koosman carried a 3-1 lead into the ninth for the Mets, but he gave up a game-tying homer to Ken Reitz with two outs. Neither team scored again until the 25th, when St. Louis' Bake McBride -- aptly nicknamed "Shake 'n Bake" -- made something happen with his wheels. McBride led off with an infield hit, then scored all the way from first on a wild pickoff throw by Hank Webb. With sunrise barely three hours away, the Cards held on for the 4-3 win. The Mets estimated about 1,000 fans were left in the stands.

"I figured I could get to third," McBride said after the game, per The Associated Press report. "Then, when I turned second, I said to myself, 'I'm going all the way.'"

Other historical footnotes: Yogi Berra, the Mets' manager at the time, was ejected in the 20th inning, at about 1:30 a.m. Lou Brock came into the game with 105 stolen bases, but was caught trying for No. 106. Keith Hernandez appeared in only 14 games for the Cards as a rookie in 1974, and this was one. Claude Osteen pitched 9 1/3 scoreless innings in relief for St. Louis Jerry Cram pitched eight scoreless innings in relief for New York. Fifty players appeared in the game, and about 180 baseballs were used.

Joe Torre, a Cardinals outfielder then, said afterwards: "That was the fastest 25-inning game I ever played."

4 (Tie). April 15, 1968: Houston Astros 1, New York Mets 0
Length: 24 innings
The Mets, it seems, have a penchant for playing in historically long games. Six years before they played 25 innings in Flushing, they played 24 against the Astros in Houston. Incredibly, the game was scoreless until the bottom of the 24th, the longest any Major League game has ever stayed scoreless.

The six-hour, six-minute contest at the Astrodome began with Hall of Famer Tom Seaver on the mound for the Mets and Don Wilson for the Astros. Both starters were at the top of their game. Wilson went nine scoreless and allowed only five hits. Seaver, who was in his second MLB season and a year away from leading the Miracle Mets to the 1969 World Series title, threw 10 shutout innings and allowed just two hits. Tom Terrific retired 25 straight batters between the bottom of the second and the bottom of the 10th.

As the teams marched on, they eventually set the record to that point for the longest night game in history, a note posted to the Astrodome scoreboard -- along with some lighthearted messages to the fans who stuck it out. In the 20th inning, the scoreboard read: "We hope you are enjoying tonight's third game as much as you enjoyed the first two."

The game was finally decided when, with the bases loaded and one out in the bottom of the 24th inning, Houston's Bob Aspromonte hit a routine ground ball to short. It could have been an inning-ending double play to send the game to the 25th. But it skidded off the Astroturf and through shortstop Al Weis' legs, allowing the game's lone, walk-off run to score.

"I just plain blew it," Weis said after the game.

4 (Tie). July 21, 1945: Detroit Tigers 1, Philadelphia Athletics 1
Length: 24 innings
Before the White Sox and Brewers surpassed them four decades later, the Tigers and A's had the AL record for longest game. This game, like the Robins and Braves' 26-inning record-setter, ended in a tie.

The two teams met on a Saturday afternoon at Shibe Park in Philadelphia, and they played all 24 innings in a brisk four hours, 48 minutes. Both the Tigers and A's used only two pitchers.

For the Tigers, Les Mueller handled the first 19 2/3 innings, allowing only one unearned run. Mueller was one of the many ballplayers just returning from military service in World War II when this game was played. With two runners on and two outs in the 20th inning, manager Steve O'Neill called on Dizzy Trout in relief. Trout had pitched 4 2/3 innings the day before, but he escaped the jam and pitched the final 4 1/3 innings of the game without allowing a run.

The A's were still managed by the legendary Connie Mack, 82 years old and in his 45th season with the team. Mack let starting pitcher Russ Christopher go the first 13 innings he allowed one run. Then Joe Berry came in to pitch the final 11 frames, and he held the Tigers scoreless.
Philadelphia's only run came in the bottom of the fourth, when Buddy Rosar knocked an RBI single to left field. Detroit tied things up in the top of the seventh on a Doc Cramer run-scoring groundout. That's how the score stayed until the game was called due to darkness.

4 (Tie). Sept. 1, 1906: Philadelphia Athletics 4, Boston Americans 1
Length: 24 innings
Connie Mack managed the A's for so long, he was a part of two separate 24-inning games nearly four decades apart. Mack was only in his sixth season in Philadelphia when the first of those games took place before an estimated crowd of 18,000 on a Saturday afternoon at the Huntington Avenue Grounds in Boston -- the home of the Red Sox before Fenway Park, when they were still called the Americans.

The A's struck first with a run-scoring infield hit by Harry Lord in the top of the third inning. Boston answered in the bottom of the sixth, when Freddy Parent tripled to the wall in right field and Chick Stahl, in his last year as the Americans' player-manager, drove him in with a single.

That was the only offense until the 24th inning, when the A's broke open the game on a tiebreaking RBI single by Osee Schrecongost and RBI triples by Socks Seybold and Danny Murphy. As darkness started to fall, Philadelphia closed out the win.

Both starting pitchers -- A's rookie Jack Coombs and the Americans' Joe Harris -- pitched the entire game. Coombs was especially brilliant, yielding just the one run and striking out 18. Harris' performance was of course nothing to sneeze at, as he was strong until the 24th and struck out 14 himself.

7 (Tie). May 31, 1964: San Francisco Giants 8, New York Mets 6
Length: 23 innings
A 25-, a 24- and now a 23-inning game for the Mets, who are the only MLB team to play three games of at least 23 innings. Unfortunately for them, they lost all three.

This tilt against the Giants, whose move to San Francisco in 1957 was one of the catalysts for the Mets becoming an MLB franchise, was played in front of 57,037 fans at Shea Stadium. It was the Mets' first year at Shea -- the then-lovable losers had just left the Giants' old home, the Polo Grounds.

It wasn't just your ordinary 23-inning game, though. It was the second game of a doubleheader. Yes, the Mets and Giants had already played nine innings (the Giants won, 5-3), when they took the field for 23 more. Their grand total of innings played on the day: 32.

In the 23-inning Game 2, the Giants jumped out to a 6-1 lead, including a first-inning RBI single by Willie Mays. But the Mets fought back and tied the game in the bottom of the seventh on a three-run homer by Joe Christopher. The next runs came 16 innings later, when the Giants prevailed.

In the top of the 23rd, Del Crandall ripped an RBI double to right field, and Jesus Alou followed with a run-scoring infield hit. The win went to a young Gaylord Perry, who pitched 10 scoreless innings in relief with nine strikeouts. In his book "Me and the Spitter," the Hall of Famer would write that this was the game where "they saw Gaylord Perry throw a spitter under pressure for the first, but hardly the last, time in his career."

7 (Tie). June 27, 1939: Brooklyn Dodgers 2, Boston Bees 2
Length: 23 innings
Not content with their MLB-record 26-inning matchup nearly two decades before, these same two clubs met again for 23 more in 1939. The Robins had since become the Dodgers, while the Braves were now in the middle of a five-year spell nicknamed the Bees. But though the names had changed, the result was the same: Just as in the first marathon, no winner was decided. Yes, the teams played 49 innings across those two games and ended up with two ties.

On this Tuesday at Braves Field, the Bees took a 2-0 lead in the bottom of the second inning on an RBI single by Hank Majeski and a sacrifice fly by Eddie Miller. The Dodgers got one back in the next half-inning on a run-scoring groundout by Mel Almada, and they tied the game in the top of the eighth on an RBI single by Ernie Koy. That was all for the scoring.

After five hours and 15 minutes, with the sun setting, the game was called. But the Bees would have won in the 13th if not for a cruel twist of fate. When Dodgers third baseman Cookie Lavagetto let a grounder go through his legs, pinch-runner Otto Huber was rounding third to score the winning run … when he tripped and fell over the base. He retreated to third, and a strikeout and groundout ended the threat.

Dodgers starter Whit Wyatt pitched 16 innings of two-run baseball, while Lou Fette started for the Bees and allowed two runs in nine innings. Neither bullpen allowed a run, with Boston's Milt Shoffner turning in an especially strong relief effort, throwing eight scoreless innings to conclude the game.

22-inning games

There have only been eight Major League games of 23 innings or longer, while there have been nine at exactly the 22-inning mark. Here is a rundown of that next-longest tier of games.

April 17, 2008: Colorado Rockies 2, San Diego Padres 1
The April after their "Rocktober" run to the 2007 NL pennant -- which began with a win over San Diego in a one-game tiebreaker to determine the Wild Card -- the Rockies prevailed in a six-hour, 16-minute affair against the Padres at Petco Park. The game started as a pitchers' duel between San Diego's Jake Peavy, who threw eight scoreless innings and struck out 11, and Colorado's Jeff Francis, who went seven scoreless.

No runs were scored until the 14th inning, when Brad Hawpe drew a bases-loaded walk to give Colorado a 1-0 lead in the top half, only for the Padres to tie the score on a Josh Bard RBI single in the bottom half. The teams played seven more scoreless innings until the 22nd, when Troy Tulowitzki drove the go-ahead double to deep left-center, and the Rockies held on.

Aug. 31, 1993: Minnesota Twins 5, Cleveland Indians 4
The AL Central foes clashed for six hours and 17 minutes at the Metrodome before the home team came away with the win. RBI doubles by Albert Belle and Jim Thome had given the Tribe a 4-1 lead in the eighth inning, but the Twins got two back in the eighth and tied the game at 4 on a Terry Jorgensen double in the bottom of the ninth. That's where the score stayed for 11 1/2 extra innings, until in the bottom of the 22nd, Pedro Munoz ended the game with a walk-off home run off Jason Grimsley.

Aug. 23, 1989: Los Angeles Dodgers 1, Montreal Expos 0
This six-hour, 14-minute game at Montreal's Olympic Stadium ended in favor of the visitors. No one scored until the 22nd and final inning, making this game second only to the 24-inning Mets-Astros 1968 tilt as far as longest scoreless start. The lone run was a homer by Rick Dempsey leading off the 22nd against Expos ace Dennis Martinez, who'd been called on in relief, his first appearance out of the bullpen since 1986 and his last until 1993. Los Angeles got strong pitching performances from Orel Hershiser, who shut out the Expos for the first seven innings, and a rookie John Wetteland, who did so for the final six.

June 3, 1989: Houston Astros 5, Los Angeles Dodgers 4
The Astros won their 24-inning game against the Mets, and they won this game, too, beating the Dodgers in a seven-hour, 14-minute contest at the Astrodome. The score was 4-4 after six innings, with the key knocks including a home run by Kirk Gibson for the Dodgers and a two-run single by Ken Caminiti for the Astros. After the sixth, the teams played the next 15 1/2 innings without another run. But in the bottom of the 22nd, Rafael Ramirez lined a walk-off single to right field to give Houston the victory.

May 12, 1972: Milwaukee Brewers 4, Minnesota Twins 3
The Brewers went on the road to Metropolitan Stadium and came away with a win over the host Twins after five hours and 47 minutes. Hall of Famer Rod Carew accounted for two of the Twins' first three runs with a pair of run-scoring hits, while the Brewers' Tommie Reynolds hit a game-tying two-run single in the seventh. After 14 innings of scoreless play, Milwaukee broke the tie in the 22nd on Mike Ferraro's single off none other than Bert Blyleven, who was just 21 years old at the time. That was the Hall of Famer's only relief appearance that season, and he didn't make another until eight years later.

June 12, 1967: Washington Senators 6, Chicago White Sox 5
It took six hours and 38 minutes, but the home team finally prevailed at D.C. Stadium. The Senators and White Sox were tied 4-4 after nine innings, with Cap Peterson having hit two home runs for Washington, including going back-to-back with Frank Howard in the fourth. But Washington almost lost in the 10th after Don Buford knocked a go-ahead single for the White Sox. Jim King, though, came through with a game-tying sac fly in the bottom of the inning, and the score stayed tied until the 22nd. Paul Casanova came to bat for the Senators with the bases loaded and smacked a walk-off single to left field.

June 24, 1962: New York Yankees 9, Detroit Tigers 7
The Yankees would win the World Series in 1962, the last title of the Mickey Mantle dynasty, and they were also the winners of this seven-hour game at Tiger Stadium. The Yanks jumped out to a 6-0 lead in the top of the first -- Mantle opened the scoring with an RBI single, Yogi Berra hit a sac fly, Moose Skowron had an RBI hit and Clete Boyer hit a three-run homer. But by the sixth, the Tigers had tied the game at 7, on Rocky Colavito's run-scoring single. That was the last of the scoring until the 22nd inning, when Jack Reed's two-run homer off Phil Regan gave New York the lead for good.

Still, the highlight of the game might have been Colavito's offensive performance for the losing side. The Tigers' cleanup hitter went an incredible 7-for-10 at the plate, making him one of just six players in Major League history with a seven-hit game, regardless of game length.

May 17, 1927: Chicago Cubs 4, Boston Braves 3
Boston's Bob Smith was a hard-luck loser in this game at Braves Field -- the hurler went all 22 innings but gave up the decisive hit to the Cubs' Charlie Grimm in the 22nd. The Cubs, meanwhile, divided up the innings between three pitchers. The winner, Bob Osborn, entered in the ninth and tossed 14 scoreless frames, allowing only six hits. On the offensive side, Hall of Famer Hack Wilson had the most hits of any player in the game, going 4-for-8 for Chicago, including an RBI single all the way back in the fifth inning.

Aug. 22, 1917: Brooklyn Robins 6, Pittsburgh Pirates 5
You might remember Leon Cadore as the starting pitcher for the Robins who went all 26 innings in MLB's longest game. Well, he also started this 22-inning game at Ebbets Field three years earlier, although he went only seven innings and was removed after the Pirates tied the game against him with a pair of runs in both the sixth and the seventh. Larry Cheney came on in relief and threw 13 scoreless innings, followed by Hall of Famer Rube Marquard, who entered in the 21st and pitched the final two frames.

For the Pirates, Elmer Jacobs pitched 16 2/3 innings in relief and allowed just one run … unfortunately, the winning run. In the bottom of the 22nd, Jim Hickman led off with his fifth hit of the day. He would score the walk-off run on a fielder's choice, coming home all the way from second when Pittsburgh second baseman Jake Pitler hesitated in deciding whether to try to turn a double play on Otto Miller's ground ball. One piece of trivia: This was one of Honus Wagner's final big league appearances -- the 43-year-old Hall of Famer, in his final MLB season, pinch-hit for the Pirates during the game.


May 19, 2014 Day 120 of the Sixth Year - History

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Watch the video: What happened on this day September 27 in history (August 2022).