हिंदी

Tripti and Khushi are partners sharing profits in the ratio of 3 : 2. Ruchi was a manager who received a quarterly salary of ₹ 20,000 in addition to a commission of 10% - Accounts

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प्रश्न

Tripti and Khushi are partners sharing profits in the ratio of 3 : 2. Ruchi was a manager who received a quarterly salary of ₹ 20,000 in addition to a commission of 10% on net profits after charging such commission. Total remuneration to Ruchi amounted to ₹ 1,30,000. What was the profit for the year before charging salary and commission?

विकल्प

  • ₹ 5,50,000

  • ₹ 4,70,000

  • ₹ 6,30,000

  • ₹ 5,00,000

MCQ
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उत्तर

₹ 6,30,000

Explanation:

Total remuneration to Ruchi = ₹ 1,30,000

Annual salary = Quarterly salary × 4

Annual salary = ₹ 20,000 × 4

= ₹ 80,000

Commission = Total remuneration − Annual salary

Commission = ₹ 1,30,000 − ₹ 80,000

= ₹ 50,000

Commission = `"Profit before commission" xx "Rate"/(100 + "Rate")`

50,000 = `"Profit before commission" xx 10/(110)`

Net rrofit for the year before commission = `50,000 xx 110/10`

= ₹ 5,50,000

Profit before charging salary and commission = 5,50,000 + 80,000

= ₹ 6,30,000

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अध्याय 1: Accounting for Partnership Firms - Fundamentals - OBJECTIVE TYPE QUESTIONS [पृष्ठ १.१९४]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 1 Accounting for Partnership Firms - Fundamentals
OBJECTIVE TYPE QUESTIONS | Q 25. | पृष्ठ १.१९४
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