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A, B and C share profits in the ratio 2 : 5 : 3. Total profit is Rs 270,000. B also receives a salary of Rs 45,000. After paying the salary first, what is A's share?

Answer and explanation

Correct answer: Rs 45000

First deduct the salary: remaining profit = ₹270,000 − ₹45,000 = ₹225,000. With ratio 2:5:3 total parts = 10. A's share = (2/10) × ₹225,000 = ₹45,000, so option A is correct. Why other options are wrong: B (₹54,000) is what you would get if you ignored the salary and used 2/10 of ₹270,000; C (₹60,000) arises from using an incorrect denominator (not the correct total parts); D (₹225,000) is the remaining profit after salary, not A's individual share. Exam tip: always subtract partner salaries/guarantees from total profit first, then divide the remainder by the agreed profit ratio.

Related tags

PartnershipProfit-DistributionSalaryRatioAccountancyProfit DistributionPartnership Accounts Basic ConceptsClass 12 Mcq

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