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: 5

A and B are partners since 1st April, 2021, without a Partnership Deed and they introduced capitals of ₹ 35,000 and ₹ 20,000 respectively. On 1st October, 2021, A gave loan of ₹ 8,000 to the firm without any agreement as to interest. Profit and Loss Account for the year ended 31st March, 2022 shows a profit of ₹ 15,000 but the partners can not agree on payment of interest and on the basis of division of profit.

You are required to divide the profits between them giving reasons for your method.

Answer:

Interest on A’s loan to firm = 8,000 x 6/100 x 6/12 => ₹ 240

Distributable profit among partner’s = 15,000 – 240 => ₹ 14,760

A’s Share in Profit = 14,760 x 1/2 = ₹ 7,380

B’s Share in Profit = 14,760 x 1/2 = ₹ 7,380

NOTE: As there is no Partnership Deed. Interest on partner’s loan @ 6% P.A. Profit to be distributed equally.

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