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प्रश्न
A and B are partners sharing profits in 3 : 2 with capitals of ₹ 6,00,000 and ₹ 4,00,000, respectively. They are entitled to interest on their capitals @ 10% p.a., and A is also entitled to a rent of ₹ 10,000 per month for use of his property by the firm. Net Profit earned by the firm for the year ended 31st March 2020 was ₹ 3,00,000. B’s share of profit will be ______.
पर्याय
₹ 80,000
₹ 72,000
₹ 32,000
₹ 1,20,000
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उत्तर
A and B are partners sharing profits in 3 : 2 with capitals of ₹ 6,00,000 and ₹ 4,00,000, respectively. They are entitled to interest on their capitals @ 10% p.a., and A is also entitled to a rent of ₹ 10,000 per month for use of his property by the firm. Net Profit earned by the firm for the year ended 31st March 2020 was ₹ 3,00,000. B’s share of profit will be ₹ 80,000.
Explanation:
Net Profit = 3,00,000
Interest on capitals = 1,00,000
Profit Available for Distribution = 3,00,000 − 1,00,000
= 2,00,000
B’s Share = `2,00,000 xx 2/5`
= ₹ 80,000
