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PartnershipProblems&Answers,Shortcuts,

Tricks
1.ThreepartnersA,BandCagreetodividetheprofitor
lossintheratio1.50:1.75:2.25.Inaparticularyear,they
earnaprofitofRs66,000.Findtheshareofeach.
Ans:Ratioofprofits=1.50:1.75:2.25=150:175:225=6:7:9
A'sshare=Rs.66,000x6/22=Rs.18,000
B'sshare=Rs.66,000x7/22=Rs.21,000
C'sshare=Rs.66,000x9/22=Rs.27,000
2. Vinod, Ramesh and Arun started a businessjointly by
investing Rs. 3,80,000,Rs. 4,00,000 and Rs. 4,20, 000
respectively.DividethenetprofitofRs.2,40,000amongthe
partners.
Ans: Ratio of investment= 3,80,000 : 4,00,000 : 4,20,000=
19:20:21
Ratioofprofit=19:20:21
Vinod'sshare=Rs.2,40,000x19/60=Rs.76,000
Ramesh'sshare=Rs.2,40,000x20/60=Rs.80,000
Arun'sshare=Rs.2,40,000x21/60=Rs.84,000
3.A,BandCenterintoapartnership.AcontributesRs.
3,20,000 for 4 months, B contributesRs. 5,10,000 for 3
monthsandCcontributesRs.2,70,000for5months.Ifthe
totalprofitbeRs.1,24,800,whatisC'sshare?
Ans:RatioofcapitalsofA,BandC
=(3,20,000x4):(5,10,000x3):(2,70,000x5)
=12,80,000:15,30,000:13,50,000

=128:153:135
C'sshare=1,24,800x135/416=Rs.40,500
4.A,BandCenterintopartnership.Ainvestssomemoney
atthebeginning.Binvestsdoubletheamountafter6months
and C investsthrice the amount after 8 months. If
theannualprofitisRs.18,000,whatisC'sshare?
Ans:SupposetheinvestmentofAisRs.X
RatioofinvestmentofA,B,andC=(12xX):(6x2X):(4x
3X)=1:1:1
C'sshare=Rs.18,000x1/3=Rs.6,000
5.AandBenterintoapartnership.AinvestsRs.16,000for
8monthsandBremainsinthebusinessfor4months.Outof
a totalprofit, B claims2/7 of the profit. Find the
contributionofB.
Ans:

B'scapital=Rs12,800

6.AandBenterintoaspeculation.AputsinRs.50andB
putsinRs.45.Attheendof4monthsAwithdrawshalfhis
capital and atthe end of 6 months B withdraws half of
hiscapital,CthenenterswithacapitalofRs.70.Attheend
of12monthsinwhatratiowilltheprofitbedividend?
Ans:A'sshare:B'sshare:C'sshare

7.A,BandCenterintoapartnershipandtheircapitalsare
intheproportionof1/3:1/4:1/5Awithdrawshalfofhis
capitalattheendof4months.Outofatotalannualprofitof
Rs.847,A'sshareis:
Ans: Ratio of capitals in the beginning=1/3 : 1/4 : 1/5
=20:15:12
Ratioofinvestmentforthewholeyear=(20x4+10x8):(15
x12):(12x12)=40:45:36
A'sshare=847x40/121=Rs.280
8.InbusinessA,BandCinvestedRs.380,Rs.400andRs.
420respectively.WhatistheshareofAiftheygotRs.180as
profit.
1)

Rs.

57
2)Rs.60
3)

Rs.

63
3)

Rs.

62

Ans8.Sinceprofitsaresharedintheratiooftheirinvestments
Ratio of profit sharing = Ration of A's Investment : B's
Investment : C's Investment =380:400:420 = 19:20:21
Hence A's share = 180 x 19/60 = Rs 57
9.AstartedabusinesswithacapitalofRs.10,000and4
monthslater,BjoinedhimwithacapitalofRs.5,000.What
istheshareofAofatotalprofitofRs.2,000attheendof
theyear?
1)

Rs.

2,000
2)Rs.1,600
3)

Rs.

1,500
4)

Rs.

1,000
Ans

9.

Rs

1500
10.AandBtogetherinvestedRs.12,000inabusiness.Atthe
endoftheyear,outofatotalprofitofRs.1,800,A'sshare
wasRs.750.WhatwastheinvestmentofA?
1)

Rs.

5,000
2)Rs.4,000
3)

Rs.

3,500
4)Rs.5,300
Ans10.Sinceprofitsaresharedintheratiooftheirinvestments
A'sinvestment:B'sinvestment=A'sprofitshare:B'sprofit
share
750/1800750

750/1050

5/7
investment of a = (5/5+7) x 12000 = Rs 5000
11.Rs.750isdistributedamongA,BandCsuchthatA's

share:B'sshare=2:3andB'sshare:C'sshare=6:5.The
shareofAis
1)

Rs.

150
2)Rs.175
3)

Rs.

200
4)

Rs.

250
Ans

11.

Share

of

A:B:C
B's share = 3 x 6 =18
Hence A's share = 2 x 6 = 12
C's share = 5 x 3 = 15
Share of A:B:C = 12:18:15 = 4:6:5
A'share=4/15x750=200
12.AprofitofRs.450isdividedbetweenAandB,Ahas
contributedRs.1200for5monthsandBhascontributedRs.
750for4months.Howmuchamountdidthesecondpartner
Breceive?
1)

Rs.

300
2)Rs.425
3)

Rs.

150
4)

Rs.

175
Ans 12. A's share = 1200 x 5 = 6000
B's share = 750 x 4 = 3000
Share of A : B = 6000 : 3000 = 2 : 1
Breceives=450x1/3=Rs150
13. A, B and C can do a work in 20, 25 and30 days
respectively.Theyundertooktofinishtheworktogetherfor
Rs.2,220.ThentheshareofAexceedsthatofBby:

1)
2)Rs.180
3)
4)
Ans13.

Rs.

120

Rs.
Rs.

300
600

14.ThreepartnersA,BandCinvestRs.13,000,Rs,17,000
andRs.5,000respetivelyinabusiness.Theyhaveaprofitof
Rs.1,750.B'sshareofprofitis:
1)

Rs.

650
2)Rs.850
3)

Rs.

250
4)

Rs.

750
Ans7.B'sshare=Rs850
15.AstartsabusinesswithRs.30,000and4monthsafterB
joins.Ifattheendoftheyear,theprofitsaredividedbyA
andBintheproportionof9:4,B'scapitalwas:
1)

Rs.

20,000
2)Rs.25,000
3)

Rs.

20,700
4)

Rs.

18,000

Ans 15. A = 30000 x 12 = 360000


B

8X
B's share = 360000 : 8X = 9 : 4
HenceB=Rs20000
16.AinvestsRs.3,000foroneyearinabusiness.Howmuch
shouldBinvestinorderthattheprofitafter1yearmaybe
dividedintheratio2:3?
1)

Rs.

2,000
2)Rs.1,800
3)

Rs.

3,600
4)

Rs.

4,500
Ans16.Rs4500
17.AandBstartabusinesswithinitialinvestmentsinthe
ratio12:11andtheirannualprofitsareintheratio4:1.IfA
investedthemoneyfor11months,Binvestedthemoneyfor:
1)

months
2)8months
3)

months
4)

months
Ans 17. Let B invested months for X months.
Then the ratio of investment = 12 x 11 : 11 x X = 12 : X
Hence 12 : X = 4 : 1
X=3months
18. Anoop and Manoj invested Rs. 15,000 andRs. 20,000
respectivelyandopenedashop.Afteroneyeartheyhada

profit of Rs.23,100. How much more will Manoj get


thanAnoop?
1)

Rs.

3,300
2)Rs.9,000
3)

Rs.

13,200
4)

Rs.

5,000
Ans

18.

Rs

3300
19.AandBenterintoapartnershipandinvestRs.1,20,000
andRs.2,00,000respectively.Attheendoftwoyears,they
makeaprofitofRs.64,000.WhatisA'sshareintheprofit?
1)

Rs.

24,000
2)Rs.25,000
3)

Rs.

40,000
4)

Rs.

32,000
Ans19.Rs24000
20.A,BandCenterintoapartership.AinitiallyinvestsRs.
25 lakhsand adds anotherRs.10 lakhsafter oneyear.B
initially investsRs. 35 lakhs and withdraws Rs. 10 lakhs
aftertwo years and C invests Rs. 30 lakhs. In whatratio
shouldtheprofitsbedividedattheendofthreeyears?
1)

20:19:18
2)19:19:18
3)

20:20:19
4)

Data

inadequate
Ans20.A:B:C=(2500000x1)+(3500000x2):(3500000x
2 + 2500000 x 1) : (3000000 x 3)

9500000:
=19:19:18.

9500000

9000000

21.AandBenteredintoapartnershipinvestingRs.16,000
andRs.12,000respetively.After3monthsAwithdrewRs.
5,000whileBinvestedRs.5,000more.AfterthreemonthsC
joinsthebusinesswithacapitalofRs.21,000.TheshareofB
exceedsthatofC,outofatotalprofitofRs.26,400afterone
yearby
1)

Rs.

1,200
2)Rs.2,400
3)

Rs.

3,600
4)

Rs.

4,800
Ans

21.
A:B:C=(16000x3+11000x9:12000x3+17000x9:
21000 x 6)= 147:189:126 = 7:9:6
DifferenceofBandCsshares=Rs.[26400x(9/22)26400x
(6/22))=Rs.3600
22.MadhuandSunuenteredintoapartnershipbyinvesting
Rs.12,000andRs.9,000respectively.After3monthsSony
joinedthemwithaninvestmentofRs.15,000.Whatisthe
shareofSonyinahalfyearlyprofitofRs.9,500?
1)

Rs.

3,500
2)Rs.3,000
3)

Rs.

2,500
4)

Rs.

4,000
Ans 22. Half yearly
= 6 months
HenceMadhu:Sunu:Sony=(12000x6:9000x6:15000x

3) = 8 : 6
Sony=9500x5/19=Rs2500

19