Bankersadda material on partnership

Bankersadda material on partnership


PARTNERSHIP :





simple compound

partnership:
if two are more persons invests certain capital in a business then the deal is called partnership
there are two types of partnerships
simple
compound
simple partnership
.......
if the capitals are invested for the same period then the partnership is called simple
partnership in this case profits must be divided in the ratio of their investments
inv ratio a : b
profit ratio a : b
p1 : p2 = i1 : i2
compound partnership :


if the capatals are invested for different time period then it is called compoundpartnership
in this case profits must be divided in the ratio of the products
of respective investments and time periods
pr= i1t1 = i2t2
profits can also can be devided in the products form of ratio of investments and time perios
I1TI/I2T2
(I1/I2)*(T1/T2)
EG:
IN A BUSINESS A INVESTED 10000 AND B INVESTED 15000 RESPECTIVILY FIND THE SHARE
OF A IN THE ANNUAL PROFIT OF 40000?
A : B
10000 : 15000
2 : 3
A INVESTMENT (2/5)40000 = 16000
EG:
IN A BUSINESS A ,B INVESTED 8000 AND B INVESTED 12000 RESPECTIVILY FIND THE SHARE
OF B IN THE ANNUAL PROFIT OF 25000?
A : B
8000 : 12000
8 : 12
2 : 3
B INVESTMENT = (3/5)*25000
15000
EG:
IN A BUSINESS A ,B,C INVESTED 20000 AND B INVESTED 30000 C INVESTED 40000
RESPECTIVILY THEN FIND C SHARE IS HOW MUCH MORE THAN A IN THE ANNUAL PROFIT OF 45000
A : B : C
20 30 40
2 3 4
(4-2)/9 = 2/9
(2/9)*45000
10000
EG:
IN A BUSINESS A 10000 FS FOR 4 MONTHS B INVESTED 12000 RS
FIND THE SHARE
OF A IN THE ANNUAL PROFIT OF 30000?
A : B
10*4 : 12*5
I1TI :I2T2
2 :3
A SHARE (2/5)30000
12000
EG:
IN A BUSINESS A INVESTED 10000 AND B INVESTED 15000 RESPECTIVILY SFTER 6 MONTHS B LEFT THE BUSINESS
THEY GOT A ANNUAL PROFIT OF 35OOO THEN FIND A SHARE?
A : B
I1T1 :I1T2
10*12 : 15*16
4 :3
A SHARE : (4/7) *35000
20000
EG:
A AND B STARTED A BUSINESS WITH CAPTITAL OF 30000 AND 20000 AFTER 10 MONTHS A LEFT THE BUSINESS
AFTER ONE AND HALF YEAR THEY GOT A ANNUAL PROFIT OF 44000 THEN FIND B SHARE?
A : B
20 *10 : 20 *18
5 :6
B SHARE (44000) (6/11)
24000
EG:
A AND B STARTED A BUSINESS WITH CAPTITAL OF 20000 AND 30000 AFTER 6 MONTHS B LEFT THE BUSINESS
AT TIME SAME TIME C JOINED WITH CAPITAL WITH A AMOUNT OF 40000 THEY GOT A ANNUAL PROFIT OF 60000
THEN FIND A SHARE?
A : B :C
20*12 :30 *6 : 40*6
4 :3 :4
A SHARE (4/11)*66000
24000
EG:
A AND B STARTED A BUSINESS WITH CAPTITAL OF 8000 AND 12000 AFTER 6 MONTHS B LEFT THE BUSINESS
AFTER 2 MONTHS C JOINED WITHA CAPITAL OF 18000 RS THEN THEY GOT THE ANNUAL PROFIT OF 60000
FIND B SHARE?
A : B :C
8*12 : 12*16 : 18*14
4 :3 :3
B SHARE : (3/10)* 60000
18000
EG:
A STARTED A BUSINESS WITH A CAPITAL OF 20000 AFTER 4 MONTHS B JOINED WITH A CAPITAL OF 30000
ATER ONE YEAR THEY GOT ANNUAL PROFIT OF 50000 FIND A SHARE?
A : B
30*12 :30*8
1:1
(1/2)*50000
25000
EG:
A STARTED A BUSINESS WITH A CAPITAL OF 10000 AFTER ONE YEAR B JOINED WITH A CAPITAL OF 18000
AFTER 6 MONTHS C JOINED WITH 20000 THEY GOT A PROFIT OF 80000 IN 3 YEARS FIND A SHARE ?
A B C
10*36 : 18*24 : 18*20
5 6 5
5/16(80000)
25000
EG:
IN A BUSINESS A, B INVESTMENTS RATIO 5 : 3 THEIR INVESTMENT TIMES RATIO 9 :10 IN WHICH RATIO THEY
WILL DISTIBUTE THEIR SHARES?
A B
5*9 : 3*10
45 : 30
3 : 2
EG:
IN A BUSINESS A INVESTMENT IS 3 TIMES TO B'S INVESTMENT
A INVESTMENT TIME IS DOUBLE TO B'S INVESTMENT TIME THEN THEY GOT A PROFIT OF 21000
FIND A SHARE ?
A B
1*3 : 1
2*1 : 1
A : B : 6 : 1
A PFOFIT :
(6/7)*21000
18000
EG:
IN A BUSINESS A INVESTMENT IS DOUBLE TO B INVESTMENT B INVESTMENT IS 3 TIMES TO C INVESTMENT THEN THEY GOT
PROFIT OF 6000 FIND A SHARE?
A : B : C
2*3*1 3*1 1
6 3 1
A SHARE (6/10)60000
36000
EG:
A,B STARED A BUSINESS A INVESTED 20000 RS IF THE PROFITS AT THE END OF THE YEAR IN THE RATIO 4 : 7
THEN FIND B INVESTMENT?
A B
20000 : X = 4 :7
X = (20000*7)/4
35000
EG:
A STARTED A BUSINESS WITH A CAPITAL OF 15000 AFTER 3 MONTHS B JOINED PROFITS AT THE END OF THE YEAR DISTIBUTED EQUALLY
THEN FIND B SHARE?
15000 * 12 : 9*12 = 1 : 1
9X = (15000*12)
X = 20000
EG:
A STARTED A BUSINESS WITH A CAPITAL OF 30000 AFTER SOME TIME B JOINED WITH A CAPITAL OF 20000
PROFITS AT THE END OF THE YEAR DISTIBUTED IN THE RATIO 2 : 1
THEN FIND HOW MANY MONTHS LATER B JOINED IN THE BUSINESS?
30*12 : 20 *X = 2 : 1
X = (30*12)/(20*12)
9 MONTHS
HOW MANY MONTHS LATER B JOINED = 12 -9 = 3 MONTHS
EG:
A STARTED A BUSINESS WITH A CAPITAL OF 20000 AFTER SOMETIME B JOINED WITH 10000
IN A YEAR A'S SHARE IS 3/4 OF TOTAL PROFIT THEN FTER HOW MUCH TIME LATER B JOINED IN THE BUSINESS?
A B
20000*12 10000*X = 3 :1
X = (20000*12)/(10000*3)
8
= 12-4
8
EG:
A AND B STARTED A BUSINESS WITH 10000 AND 15000
15 % OF THEIR PROFIT GOES TO CHARITY THEN THEY GOT ANNUAL PROFIT OF 40000
THEN FIND A SHARE?
A : B
10 : 15
2 : 3
REMAINING AMOUNT AFER GIVING TO CHARITY = (40000)*(85/100)
34000
(34000)(2/5)
13600
EG:
A AND B STARTED A BUSINESS WITH 15000 AND 21000 RESPECTIVILY 20% OF THEIR PFOFIT SHARE GOES TO CHARITY
AFTER ONE YEAR THEY GOT A PROFIT OF 60000 THEN FIND B SHARE?
(60000)*(80/100)
48000
A : B
15 : 21
5 : 7
B SHARE : (48000)(7/21)
28000
EG:
A , B STARTED HEIR BUSINESS WITH 8000,12000 RESPECTIVILY THEY DONATED 10% OF THEIR PFOFIT TO
CAHRITY AFTER ONE YEAR A SHARE 5400 THEN FIND TOTAL PROFIT?
A : B
8 :12
2 :3
A SHARE 2 -------5400
B SHARE 3 .......8100
TOTAL SHARES = 5400 +8100
13500
TOTAL PROFIT :
90% ----------- 13500
100%..............?
(100*13500)/90
15000
EG:
A,B STARTED A BUSINESS WITH 20000,30000 RESPECTIVILY B IS A SLEEPING PARTNER
SO A GOT 20% OF THEIR PROFIT AS SALARY
AFTER ONE YEAR THEY GOT A PROFIT OF 40000 THEN A SHARE?
A : B
20 : 30
2 : 3
A SALARY 8 THOUSAND
(40000*(80/100))
32000
THEN A SHARE = (2/5)*(32000)
12800
A TOTAL SHARE = 8000+12800
20800
EG:
A,B STARTED A BUSINESS WITH 15000 AND 25000 RESPECTIVILY B IS A SLEEPINGPARTNER IN THAT BUSINESS AFTER ONE YEAR
A AND B GOT PROFIT OF 30000 THEN FIND A SHARE?
A : B
15 : 25
3 : 5
B 5 -------30000
A 3 ...... 18000
A = 30000-18000
12000
EG:
IN A BUSINESS A AND INVESTED 25000 AND 40000 RESPECTIVILY IN THAT B IS A SLEEPING PARTNER AFTER ONE YEAR A AND B GOT A PROFIT
OF 48000 THEN FIND A S MONTHLY SALARY?
A B
25 40
5 8
*6
B ----- 8 ------- 48000
A.... 5.....*6.... 30000
A'S SALARY = 48000 -30000
18000
A'S MONTHLYSALARY = 18000/12 = 1500
EG:
A, B STARTED A BUSINESS WITH 10000,15000 AFTER 6 MONTHS A INVESTED 5 THOUSAND RUPEEES
IN A YEAR THEY GOT A PROFIT OF 44000 THEN FIND A SHARE?
(10*6)+ (15*6) : 15*12
25 :30
5 :6
A SHARE : (5/11)*44000
20000
EG:
A,B STARTED A BUSINESS WITH 20000 AND 30000 AFTER 6 MONTHS A INVESTED 10000 MORE AND B ALSO INVESTED
5000 MORE IN A YEAR THEY GOT PROFIT OF 69000 THEN FIND A SHARE?
A : B
(20*6 + 30*6 : 30*6 + 35*6)
10 : 13
A SHARE : (10/23) * 69000
30000
EG:
A,B STARTED A BUSINESS WITH 8000 AND 12000 AFTER 6 MONTHS A INVESTED 4000 MORE BUT B WITHDRAN 2000 RS THEY GOT ANNUAL INCOME OF 84000
THEN FIND A SHARE?
A : B
(8*6 +12*6 ) : (12*6 +10*6)
10 : 11
(12000-2000)
10000
A SHARE (10/12)*84000
40000
EG:
IN BUSINESS A,B INVESTMENT RATIO IS 4 :5 AFTER 6 MONTHS A INVESTED HALF OF THE INITIAL INVESTMENT
AGAIN BUT B B WITHDRAW (1/5)TH OF HIS INVESTMENT THEN FIND AFTER ONE YEAR THEY HAVE TO DISTRUBUTE THEY AMONT IN
THEIR PROFITS WHICH RATIO?
A : B 5 - 5*(1/5)
5-1
4
HLF OF THE 4 = 2
4+2 =6
A : B
4*6 + 6*6 : 5*6 +4*6
10 :9
EG:
IN A BUSINESS A,B INVESTED IN THE RATIO 5 :8 AFTER 6 MONTHS A INVESTED 20% EXTRA BUT B WITHDRAW 25% AFTER ONE YEAR THEY GOT
PROFIT OF 50000 THEN FIND A SHARE?
A B
5*6+6*6 : 8*6+6*6 = 11:14 5(20/100) = 1
5+1 =6
8*(25/100) = 2
8-2 = 6
A SHARE (11/25)*50000
22000
EG:
IN A BUSINESS A , B AND C INVESTED 35000 RS A INVESTED 3000 MORE THAN B B INVESTED 4000
MORE THAN C THEN IN WHICH RATIO THEY WILL DISTRIBUTE THEIR SHARES?
C = X
B = X+4
A = X+7
X +X+4+X+7 = 35
X = 8
A : B : C
15 : 12 : 8
EG:
IN A BUSINESS A INVESTED 1/3RD AMOUNT IN 1/3RD TIME
B INVESTED 1/4TH IN 1/4TH TIME
C INVESTED REMAINING AMOUNT TOTAL TIME THEN THEY GOT PROFIT OF 34000
FIND A SHARE?
A : B : C
(1/3)(1/3) : (1/4)(1/4) :(5/12*1)
C INVESTMENT = (1/3)+(1/4)
7/12
1-(7/12)
5/12
A B C
(1/9) (1/16) (5/12)
16: 9:60
............
144
16 : 9 :60
A SHARE = (16/85)*34000
6400
EG:
A,B,C INVESTED 32000,36000,AND 46 THOUSAND IN A BUSINESS FIND THE SHARE OF B IN THE ANNUAL
PROFIT OF 11400?
32 : 36 : 46
16 : 18 : 23
57
(18/57)*11400
3600
EG:
A B AND C INVESTED 40000 AND 64000 AND 72000 IN A BUSINESS IF A RECEIVES 24000 RS LESSTHAN
C AS HE SHARE IN THE ANNUAL PROFIT WHAT IS THE SHARE OF B?
A B C
40 64 72
PROFIT C -A = 24000
B = ?
5 : 8 : 9
C-A = 9-5 = 4
4 ----------24000
8 ..........?
(8*24000)/4
48000
IN A BUSINESS P CONTRIBUTES 45000 FOR 5 MONTHS Q 60000 FOR 5 MONTHS R CONTRIBUTES 80000 FOR 6
MONTHS WHAT IS THE SHARE OF Q IN THE TOTAL 134000?
45000*5 : 60000*5 : 80000*6
15 20 32
13400*(20/67)
40000
EG:
SRINIVAS BEGAN A BUSINESS WITH 13000 AFTER 4 MONTHS SRIDHAR JOINED WITH A CERTAIN CAPTAIL AT THE
END OF THE YEAR THPROFITS WERE DIVIDED IN THE RTIO 5 : 2 HOW MUCH DID SRIDHAR INVEST?
P1/P2 = (I1/I2)*(T1/T2) 13000 : 3
5/2 = (13000/X)/(12/8) 12 : X
X = (13000*12*2)/(5*8)
7800
EG:
A BEGAN A BUSINESS WITH 45000 AND WAS LATER JOINED BY B WITH 54000 AFTER HOW MANY MONTHS B JOINED IF THE PROFITS AT THE END OF THE YEAR
ARE DIVIDED IN THE RATIO 2 : 1?
(2/1) = (45000/54000)/(12/(12-X)
12-X = 5
X = 7
EG :
A AND B PARTNERS IN A BUSINESS A CONTRIBUTES 1/4 OF THE CAPTIAL FOR 15 MONTHS AND B RECEIVED 2/3OF THE PROFIT FIND FOR HOW LONG B'S
MONEY WAS INVESTED?
P = IT
A B
INV 1/4 3/4 = 1 : 3
TIME 15 X = 15 : X
PROFIT 1/3 2/3 = 1 : 2
1/2 = (1/15)(15/X)
X = 10
EG :
RAM INVESTED 1/3 RD OF THE THE CAPTIAL FOR 1/4TH TIME
KRISHNA INVESTED 1/5 TH OF THE CAPITAL FOR 1/2 TIME
AND RAHIM INVESTED REMAINING CAPITAL FOR WHOLE TIME WHAT IS THE
SHARE OF RAM IN THE TOTAL ANNUAL PROFIT OF 78000?
INV 1/3 1/5 1/15
TIME 1/4 1/2 1
( 1/12 1/10 1/15)60
5 6 28
39..............78000
5 ..................?
10000
EG:
IN A JOINT VENTURE A,B AND C INVESTED 1/4TH OF THE CAPITAL 1/5 TH OF THE CAPITAL AND THE RESPECTIVILY FIND THE SHARE OF B IN THE TOTAL
PROFIT OF 600000
1/4 1/5 11/20
5 4 11 1-(9/20) = 11/20
20.............600000
5 .................?
20..............600000
4 .............?
25 20 C
55%
EG:
A,B AND C INVESTED A TOTAL SUM OF 10000000 IN A BUSINESS A INVESTS 3000000 MORE THAN C B INVEST
10000000 MORE THAN C THEN FINE THE SHAR EOF C OUT OF TOTAL PROFIT
OF 20 LACK RUPEES?
A B C
30+C 10+C C
3C+4000000 = 1000000
C = 60/3
20
B= 10+20
30%
30/100(20000)
60000
EG:
A,B,C PURCHASED A FIRM FOR 10000000 RS OF WHICH A PAYS 400000 RS A SELL IT SOAS TO GAIN CERTAIN SUM OF
WHICH B GETS 2,75000 AND C GETS 175000 RS FIND A'S SHARE IN THE PROFIT?
10
A B C
4L 6L
2 : 3
3..........4.5L
2.........?
(2*4.5L)/3
3L
EG:
IN A BUSINESS THE INVESTMENTS OF A AND B ARE IN THE RATIO 3 :2 IF 10% OF THE TOTAL
PROFIT GOES TO CHARITY AND A RECEIVED FINALLY 8100 RS FIND THE PROFIT?
A : B
3 2
90%A = 8100
100%A = 9000
3 .........9000
2 ...........6000
..........
15000
EG:
A ANB B INVESTS 5,6 LACK IN BUSINESS A RECEIVES 25% OF THE PROFIT AS SALARY AND BALANCE
IS DIVIDED IF THE TOTAL PROFIT ARE 44000 RS FIND THE TOTAL ?
TOTAL PROFIT 44000
25% OF PROFIT 11000
TOTAL PROFIT - A PROFIT
44000 - 11000
33000
5 : 6
11P .........33000
5 .............?
15000
15000 +11000= 26000
EG:
X AND Y STARTED A BUSINESS WITH CAPITALS 20K AND 25K AFTER FEW MONTHS Z JOINED THEM WITH CAPITAL OF 30 THOUSAND
IF THE SHARE OF Z IN THE ANNUAL PROFIT OF 50000 RS IS 14000 RS THEN AFTER HOW MANY DAYS FROM THE BEGINING Z JOINED?
X Y Z
20 25 30
12 12 (12-X)
..............................
48 10 6(12-X)
18 (12-X)
2(12-X) = 14000
= 5
EG//;
A, B,C INVESTED 20000,30000,AND 50000 IN A BUSINESS IN A YEAR THEY GOT PFOFIT OF 60000
FIND EACH ONE SHARE ?
A : B : C
20000 30000 50000
2 3 5
10 PARTS ------------60000
1 PART.............?
6000
12000 18000 30000
EG:
IN A BUSINESS A INVESTED 1/3RD AND B INVESTED 1/4TH C INVESTED REMAINING AMOUNT TOTAL PROFIT 60000
FIND C SHARE?
1 - ((1/3)+(1/4))
(4+3)/12
1-7/12
(5/12)*60000
25000
A SHARE 1/3(60000) = 20000
B SHARE 1/4(60000) = 15000
A +B = 35000
C = 60000-35000 = 25000
MODEL 2 :
P = IT
IN THE ABOVE RULT ONLY FOR TO FIND RATIOS
EG:
A STARTED ONE BUSINESS WITH 20000 AFTER 3 MONTHS B JOINED WITH 40000 AFTER 3 MONTHS C JOINED WITH
60000 THEN FIND THEIR ANNUAL PROFIT IN WHICH RATIO?
A B C
20000 40000 60000
1 2 3
TIME 12M 9M 6M
4 3 2
PROFIT 1*4 2*3 3*2
4 6 6
2 3 3
EG:
IN A BUSINESS A INVESTED 1/3RD AMOUNT 1/3RD TIME
B INVESTED 1/6TH AMOUNT 1/6TH TIME C INVESTED REMAINING AMOUNT WHOLE TIME FIND
TOTAL PROFIT IN WHICH RATIO?
TOTAL INVESTMENT 6 PARTS
A B C
INVESTMENT 2 1 3
TIME 2 1 6
PROFIT 4 1 18
EG:
IN A BUSINESS A,B,C INVESTED TIME 1 : 2 : 3 THEY PROFIT RATIO 2 : 3 : 4
A S INVESTMENT IS 60000 RS FIND C INVESTMENT?
INVESTMENT = (PROFIT/TIME)
(2 : 3 : 4/1 : 2 : 3)6
12 : 9 :8
(8/12)*60000
40000
EG:
A STARTED A BUSINESS WITH 30000 THEN B JOINED WITH 40000 THEIR PFOFIT SHARE AFTER THE YEAR IS EQUAL
THEN FIND HOW MANY MONTHS LATER B JOINED?
A B
30000 40000
INVESTMENT 3 4
PROFIT 1 1
TIME 1/3 : 1/4
4 : 3
12M 9M
B JOINED 3 MONTHS LATER
EG:
MODEL 3 :
A,B STARTED A BUSINESS WITH 20000 RS AND 30000 RS AFTER 4 MONTHS A INVESTED 5000
B REMOVED 5000 FROM HIS INVESTMENT THEN IN WHICH RATIO THEY WILL DISTRIBUTE THEIR
ANNUAL INCOME?
A B
2000*4 3000*4
30000*8 2500*8
4 +10 : 6 +10
14 : 16
7 : 8
EG:
A,B,C STARTED A BUSINESS WITH 20000 RS AND 30000 RS AND 40000 RS
AFTER 3 MONTHS A INVESTED 10000 RS B WITHDRAW 10000
C NOT IN A BUSINESS AFTER 6 MONTHS THEN FIND THE RATIO OF THE ANNUAL PROFITS?
A B C
20000*3 30000*3 40000*6
+ + +
30000*9 20000*9
11 9 8
EG:
A AND B STRTED A BUSINESS WITH 30000 AND 50000 RS B IS A SLEEPING PARTNER SO A GOT 20% AS SALARY
FINALLY THEY GOT PROFIT 90000 FIND THEIR SHARES?
TOTAL PROFIT 100%
A SALARY 20%
A B
3000 5000
3 5
REMAINING
80%
3 5
30% 50%
A SHARE 30%+20%
B SHARE 50%
A 45000 B 45000

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