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The Contingency Reserve is ₹130,000, while the probable liability is ₹154,000. If the old partners share profits in the ratio 5:7, what is the second partner’s share of the loss arising from this liability?आकस्मिकता रिज़र्व ₹1,30,000 है, जबकि संभावित देयता ₹1,54,000 है। यदि पुराने साझेदारों का लाभ-विभाजन अनुपात 5:7 है, तो इस देयता से होने वाली हानि में दूसरे साझेदार का हिस्सा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹14,000₹14,000
The probable liability exceeds the reserve by ₹24,000 (₹1,54,000 − ₹1,30,000). This excess is borne by the old partners in their 5:7 ratio. The second partner’s share is ₹24,000 × 7/12 = ₹14,000, so option A is correct.संभावित देयता, रिज़र्व से ₹24,000 अधिक है (₹1,54,000 − ₹1,30,000)। यह अतिरिक्त राशि पुराने साझेदारों में 5:7 के अनुपात में बाँटी जाएगी। दूसरे साझेदार का हिस्सा ₹24,000 × 7/12 = ₹14,000 है, इसलिए विकल्प A सही है।
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