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A's agreed salary is ₹30,000 and B's agreed salary is ₹15,000. However the available profit is only ₹27,000 and salaries are to be paid proportionately. How much salary will B receive?

Answer and explanation

Correct answer: Nine thousand rupees

Total agreed salaries = ₹30,000 + ₹15,000 = ₹45,000, which exceeds available profit ₹27,000, so pay salaries proportionately. Ratio A:B = 30,000:15,000 = 2:1. Therefore B's share = (1/(2+1)) × 27,000 = ₹9,000. Option B (₹15,000) is wrong because it is the full agreed salary and would be payable only if profit were sufficient; option C (₹18,000) results from a miscalculation of the ratio. Exam tip: always compare total agreed salaries with available profit first — if insufficient, divide the available amount in the salary ratio.

Related tags

Proportionate SalaryPartnership AccountsProfit DistributionInsufficient ProfitClass 12 AccountancyPartnership Accounts Basic ConceptsAccountancyClass 12 Mcq

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