Profit Distribution

Interest on drawings is added to net profit and appropriations are deducted. Rs 220000 plus Rs 10000 minus Rs 90000 equals Rs 140000.

Cs normal share is Rs 30000 so deficiency is Rs 10000. As normal share was Rs 90000 and after bearing guarantee it becomes Rs 80000.

The direct answer is option A: approximately ₹3,857. The deficiency of ₹9,000 is to be borne only by A and B, and their ratio is their profit ratio, 4:3. Add their ratio parts: 4 + 3 = 7. B’s fraction is 3/7. Therefore B’s burden = ₹9,000 × 3/7 = ₹27,000/7 = ₹3,857.14 approximately. Rounded to the nearest rupee, this is about ₹3,857. Option A is correct. Option B, ₹4,500, would divide the deficiency equally, but the question requires the 4:3 ratio. Option C, ₹3,000, does not represent B’s 3/7 share; it would be one-third of the deficiency. Option D, approximately ₹5,143, is A’s share, because A bears 4/7 × ₹9,000 = ₹5,142.86. Check: approximately ₹5,143 + ₹3,857 = ₹9,000. The partner with the larger ratio bears the larger part. Memory cue: restrict the ratio to the partners bearing the deficiency, then divide.

Total claim is Rs 60000 and Bs share is twenty seven sixtieth. His share in available profit will be Rs 18000.

Sales commission is Rs 12000 and remaining profit is Rs 138000. One third share is Rs 46000 and total claim is Rs 58000.

A received Rs 60000 under equal sharing. Correct share is Rs 72000 so A should receive Rs 12000 more.

Interest on partner loan is an expense so it is deducted before appropriation. Correct profit available for appropriation is Rs 84000.

Interest on capital is generally appropriation not expense. Treating it as expense understates net profit and omits correct debit in appropriation.

Cs normal share is Rs 60000 so deficiency is Rs 15000. A bears half deficiency of Rs 7500 and final share is Rs 142500.

For twenty percent commission after charging divide profit by one hundred twenty and multiply by twenty. On Rs 144000 commission is Rs 24000.

A is not charged with loss. B and C share in ratio three to five so C bears five eighths which is Rs 50000.

Step 1: Compute the reserve = 10% of Rs 160,000 = Rs 16,000. Remaining profit = Rs 160,000 − Rs 16,000 = Rs 144,000. Commission = 5% of Rs 144,000 = Rs 7,200, so option A is correct. A common wrong approach (option B: Rs 8,000) is to calculate 5% on the full profit instead of on the profit after reserve. Exam tip: always deduct reserve and other prior charges first, then apply percentage-based commissions to the remaining amount.

Total profit before salary = Rs 1,80,000. Deduct A's salary of Rs 30,000 first: net profit = Rs 1,80,000 − Rs 30,000 = Rs 1,50,000. B's commission = 10% of net profit = 10% of Rs 1,50,000 = Rs 15,000. The common wrong choice Rs 18,000 comes from mistakenly taking 10% of the profit before deducting salary. Exam tip: always deduct fixed items (salaries, guaranteed payments) before applying percentage-based commissions or profit-related shares.

The direct answer is option A, Rs 112,000. In a profit appropriation account, the total credit represents the profit available before the listed appropriations are deducted. First add the debit items: salary Rs 40,000 + commission Rs 20,000 + reserve Rs 30,000 = Rs 90,000. Next subtract this total from Rs 250,000: Rs 250,000 − Rs 90,000 = Rs 160,000. This is the remaining profit for A and B. Their ratio is 7:3, so the total number of parts is 10. A receives 7 parts out of 10: \\(160000\\times\\frac{7}{10}=112000\\). Therefore A’s share is Rs 112,000. Option A is correct because it follows both the deduction and ratio steps. Option B, Rs 160,000, is the whole remaining profit, not A’s share. Option C, Rs 48,000, does not result from the stated ratio or remaining profit. Option D, Rs 175,000, is not the required seven-tenths share and exceeds the available remainder. Memory cue: first subtract all appropriations, then multiply the remainder by the partner’s ratio part divided by total parts.

Debiting instead of correct credit creates a double difference. Therefore distributable profit is understated by Rs 16000.

Cs normal share is Rs 30000 and deficiency is Rs 10000. Under firm guarantee remaining partners profit reduces so A receives Rs 55000.

After total salary Rs 60000 remaining profit is Rs 150000. Bs three tenth share is Rs 45000 and with salary total is Rs 75000.

Interest on drawings is a credit item and is added to available profit. Total available amount is Rs 105000.

Total claim is Rs 110000 and salary share is eighty out of one hundred ten. Salary out of available amount is about Rs 76364.

Cs normal share is three tenths which is Rs 54000. Guarantee is Rs 60000 so deficiency is Rs 6000.

Total ratio = 3 + 4 = 7. A's share = \\(\frac{3}{7}\\) of the deficiency. So A bears \\(6000\times\frac{3}{7}=2571.428...\\), approximately Rs 2,571.43. Option B corresponds to B's share (\\(\frac{4}{7}\\) of 6000) and is therefore incorrect; C and D assume equal or full bearing and are also incorrect. Exam tip: convert the given ratio into a fraction of the total ratio: share = given part/(sum of parts) × total amount.

First deduct salary: profit after salary = Rs 2,50,000 − Rs 50,000 = Rs 2,00,000. Commission is 10% on this amount (before reserves), so commission = 10% of Rs 2,00,000 = Rs 20,000. The closest distractor Rs 25,000 is incorrect because it represents 10% of the total profit before deducting salary. Exam tip: always follow the specified order (salary, commission, reserve, etc.) when computing commission on profit.

Interest on loan is an expense before profit. It should be taken to Profit and Loss Account not appropriation account.

Wrongly A received Rs 36000. Correctly A should get salary Rs 12000 plus half of remaining profit Rs 30000 which totals Rs 42000.

Reserve should have been debited but was credited. So profit is overstated by twice the amount which is Rs 50000.