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: 78

Atul, Bipul and Charu are partners sharing profits equally. Bipul is guaranteed minimum profit of ₹ 200,000 per annum Salary is payable to Bipul of ₹10,000 per month. Net Profit for the year ended 31st March, 2022 is ₹ 6,60,000.
Prepare Profit & Loss Appropriation Account for the year.

Answer:

Working Note:

Profit for the year = 6,60,000

Less: Salary = 120,000

Distributable Profit = 5,40,000 ₹

Less: Charu’s Share In Profit = 2,00,000

Remaining Distributable Profit = 3,40,000 ₹

Profit Distributable between equally among remaining partners:

Atul: 340000×1/2 = 170000 ₹

Bipul: 340000×1/2 = 170000 ₹

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