Sometimes it is obvious that the proprietor would like to know the profit made by the business after providing the interest on the capital. In such conditions, interest is calculated on the given rate of interest at the beginning of the accounting year. If any additional capital is added the interest is calculated for the additional amount from the date it is added. You can also refer to NCERT Solutions for a detailed explanation of all the topics in the chapter at Vedantu’s website. Any solution or study material is available to download free of cost.