# If drawing are made half yearly in the beginning. It means we draw on 1st January and 1 July. so average period will be 12+6/2=9

Gargi, it seems that you are getting confused between the two different terms. Let's understand the calculation of interest on drawings under the following two cases.
1. Drawings are made in beginning/middle/end of every six months: In this case we consider a period of six months for the calculation of interest on drawings, say from April 01 to September 30 or from October 01 to March 31, if the accounting year is same as the financial year. In such a case it is assumed that drawings are made every month for a period of six months. Thus, for the calculation of average period we will consider only 6 months and not 12 months. The calculation has already been explained in the previous thread. This is what you have asked in your previous thread.

2. Drawings are made half yearly in the beginning/middle/end: It implies that drawings are made twice in a year, i.e. once in every half year. In such a case the calculation made by you is perfectly fine because total 12 months will be considered for the calculation of average period. The calculation made by Sankar is absolutely correct. Please refer to his answer.

Conclusion:
tFrom the above discussion we can conclude that the calculation carried out by you is correct in the second case only. However, for the first case when drawings are made for every six months, the average period will be calculated by taking 6 months as base. Once you are through with the above concept, just compare this question with your previous one. ​For your reference the link of your previous question is provided below.
If you still face any difficulty then do get back to us!!!

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I mean average period is 12 plus 6 equals to 18/2=9
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yes u r correct.

if the drawings are made in the beginning of half year, then 9 months interest ,i.e., (12+6)/2

if the drawings are made at the mid of half year, then 6 months interest ,i.e., (9+3)/2.

if the drawings are made at the end of half year 3 months interest ,i.e., (6+0)/2
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What are you looking for?