Question

Anu, Bindu and Siya were partners in a firm sharing profits and losses in the ratio of 2:2:1. Siya was guaranteed that her share of profit will not be less than ₹ 50,000. Then firm's profit for the year ended 31^st March, 2022 was ₹ 2,00,000. The amount of deficiency to be borne by Anu was: 

विकल्प

• ₹ 10,000

• ₹ 2,500

• ₹ 75,000

• ₹ 5,000

Answer 1

₹ 5,000

Explanation:

Guarantee given to Siya = ₹ 50,000

Siya's share =` ₹ 2,00,000 xx1/5 =₹ 40,000 `

Deficiency = ₹ 50,000 - 40,000 = ₹ 10,000 to be borne by Anu & Bindu in Ratio of 1:1

∴ Amount of deficiency to be borne by Anu =` ₹ 10,000 xx1/2 =₹ 5,000`