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प्रश्न
A and B were partners. They shared profits as A-`1/2`, B-`1/3` and carried to reserve `1/6`. B died. The balance of reserve on the date of B's death was ₹ 30,000. B's share of a reserve will be:
विकल्प
₹ 10,000
₹ 8,000
₹ 12,000
₹ 9,000
MCQ
उत्तर
₹ 12,000
Explanation:
Profit-Sharing Ratio of A and B = `1/2 : 1/3` = 3 : 2
B's share of Reserve = `₹ 30,000 xx 2/5` = ₹ 12,000
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Retirement and Death of a Partner - Calculation of New Profit Sharing Ratio
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