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प्रश्न
A, B and C are partners in a firm sharing profit/loss in the ratio of 2 : 2 : 1. On March 31, 2024, C died. Accounts are closed on Dec., 31 every year. The sales for the year 2023 was ₹ 6,00,000 and the profits were ₹ 60,000. The sales for the period from Jan. 1, 2024 to March 31, 2024 were ₹ 2,00,000. The share of deceased partner in the current year’s profits on the basis of sales is:
विकल्प
₹ 20,000
₹ 8,000
₹ 3,000
₹ 4,000
MCQ
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उत्तर
₹ 4,000
Explanation:
A : B : C = 2 : 2 : 1
1 Jan 2018 - 31 Dec 2018
Sales = ₹ 6,00,000
Profit = ₹ 60,000
Profit % = `(6,00,000)/(60,000)`
= 10%
On 31 March 2019 = C died
1 Jan 2019 - 31 March 2019
Sales = ₹ 2,00,000
Profit of the firm = `2,00,000xx10/100`
= ₹ 20,000
Share of C for the Current year
`20,000xx1/5`
= ₹ 4,000
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