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प्रश्न
P, Q and R were partners in a firm sharing profits and losses in the ratio 2 : 2 : 1. They admitted L as a new partner for 1/5 share in the profits. L was given a guarantee that - his share of the profit would be 1,00,000. Any deficiency arising on account of guarantee to L will be borne by Q. The profit of the firm during the year ended 31.3.2021 was ₹ 4,00.000. The amount of deficiency borne by Q was:
पर्याय
₹ 80,000
₹ 20,000
₹ 10,000
₹ 6,667
MCQ
उत्तर
₹ 20,000
Explanation:
Profit sharing Ratio = 2 : 2 : 1
Profit Earned = 4,00,000
L's share of profit = `1/5`th
= `1/5xx4,00,000`
= ₹ 80,000
Amount of Guarantee given = ₹ 1,00,000
Amount to be borne by Q = ₹ 1,00,000 − ₹ 80,000
= ₹ 20,000
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