If net profit is seventy eight thousand rupees and total appropriations are eighteen thousand rupees what is remaining profit?

Correct answer: Sixty thousand rupees

Appropriations are amounts taken out of the profit for specific purposes, such as reserves or partners’ allowances. When a question asks for the profit left after appropriations, the appropriated amount must be subtracted from the net profit. The remaining amount is therefore smaller than the original net profit, not larger or equal to it.

Here, net profit is ₹78,000 and total appropriations are ₹18,000. Thus, remaining profit = ₹78,000 − ₹18,000 = ₹60,000. Therefore, option A is correct. Option B results from addition, while options C and D give only the appropriation or the original profit and do not represent the balance left after distribution.