[CBSE] Q. 27 Solution of Fundamentals of Partnership Firms TS Grewal (2025-26)

Solution of Question number 27 of the Fundamentals of partnership firm chapter TS Grewal Book CBSE 2025-26 Edition

A and B are partners in the ratio of 3 : 2. The firm maintains Fluctuating Capital Accounts and the balance of the same as on 31st March 2020 amounted to ₹ 1,60,000 ad ₹ 1,40,000 for A and B respectively. Their drawings during the year were ₹ 30,000 each.

As per Partnership Deed, interest on capital @ 10% p.a. on opening capitals had been provided to them.

Calculate the opening capital of partners given that their profit was ₹ 90,000. Show your working clearly.

[Ans: Opening Capital: A – ₹ 1,38,364; B – ₹ 1,31,636]

Solution:-

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