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: 79

Parul, Prerna and Kaushal are partners sharing profits equally. Parul is guaranteed minimum annual profit of ₹ 2,00,000. Kaushal is to get Commission@ 5% of Net Sales and the commission is determined at ₹50,000.

Net Profit for the year ended 31st March, 2022 is ₹ 2,50,000.

Prepare Profit & Loss Appropriation Account for the year.

Answer:

Working Notes:

Share of each partner 2,00,000 ÷ 3 = 66,666.67

Note: Share of each partner is less than guarantee but divisible profit is equal to guarantee, hence whole divisible profit should be credited to Parul’s Capital A/c

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