July 17, 2022
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FUNDAMENTALS OF PARTNERSHIP FIRM TS GREWAL (2022-23) CBSE

FUNDAMENTALS OF PARTNERSHIP FIRM - 2022-23 Ts Grewal Solutions

QUESTION: 10

Akhil and Bimal are partners sharing profits in the ratio of 3:2. Akhil gave a loan to the firm of ₹ 1,00,000 on 1st October 2021. On the same date, the firm gave a loan to Bimal of ₹ 1,00,000. They do not have an agreement as to interest.

Akhil had also given his personal property for the firm’s godown at a monthly rent of ₹ 5,000.

The firm earns a profit of ₹ 1,03,000 (before the above adjustments) for the year ended 31st March 2022. Show the distribution of profit for the year.

Answer:

Interest on Akhil’s Loan = 1,00,000 x 6/100 x 6/12 = ₹ 3,000

Rent on Akhil’s Property = 5,000 x 12 = ₹ 60,000

Distributable Profit = ₹ 1,03,000 – ₹ 60,000 – ₹ 3,000 = ₹ 40,000

Akhil’s share in Profit = 40,000 x 3/5 = ₹ 24,000

Bimal’s Share in Profit = 40,000 x 2/5 = ₹ 16,000

NOTE: Interest on a loan by the firm to Bimal is not allowed as there is no agreement.

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