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Three concepts that is mponey measurement concept, historical concept and materilaity concept; make it impossible for an accoountant to measure and account for the skills and quality of management team. However the specialised area of Human Resource Accounting, deals with the skills, tarining, capabilities and quakity of not only management but of the toatl human resource of the organization.
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X has made the following drawings during 2014-15. Calculate interest on drawings @90% .
1.Rs. 4000 withdrawn by X on the first day of every month with effect from 1-5-14 for four month
2. From September 2014 he withdraw RS 6000 pm in the middle for each month till December
3. On 1-2-15 he, withdrew RS 10000
4. On 31-3-15 he withdraw RS 5000.
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