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At the time of dissolution, the firm incurred a loss of ₹18,000. If the two partners share profits and losses in the ratio of 1:2, how much of the loss will the second partner bear?विघटन के समय फर्म को ₹18,000 की हानि हुई। यदि दो साझेदारों का लाभ-हानि विभाजन अनुपात 1:2 है, तो दूसरा साझेदार कितनी हानि वहन करेगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹12,000₹12,000
The total ratio is 1 + 2 = 3. The second partner’s share is 2/3, so the loss borne by that partner is ₹18,000 × 2/3 = ₹12,000. ₹6,000 is the first partner’s share because that partner’s ratio is 1/3. Exam tip: Share a dissolution loss in the profit-and-loss-sharing ratio unless the question specifies a different arrangement.कुल अनुपातिक भाग = 1 + 2 = 3। दूसरे साझेदार का हिस्सा 2/3 है, इसलिए उसकी हानि = ₹18,000 × 2/3 = ₹12,000। ₹6,000 पहले साझेदार का हिस्सा है, क्योंकि उसका अनुपातिक भाग 1/3 है। परीक्षा टिप: हानि को हमेशा लाभ-हानि विभाजन अनुपात में ही बाँटें, जब तक प्रश्न में कोई अलग व्यवस्था न दी गई हो।
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