[CBSE] Q. 108 DK Goel Fundamentals of Partnership [2024-25]

Solution of Question Number 108 of the Fundamentals of partnership firm DK Goel CBSE Board (2024-25).

A, B and C are partners in a firm sharing profits in the ratio of 2 : 2 : 1. According to the terms of the partnership agreement C has to get a minimum of ₹ 6,000 irrespective of the profits of the firm. Any excess payable to C on account of such guarantee shall be borne by A. Profits earned during the year ended 31st March, 2023 were ₹ 25,000. Pass journal entries in the books of the firm.

[Ans. Share of Profits A ₹ 9,000; B ₹ 10,000 and C ₹ 6,000]

Solution:-

Method – 1

Method – 2

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