[CBSE] Q. 31 Solution of Fundamentals of Partnership Firms TS Grewal (2025-26)

Solution of Question number 31 of the Fundamentals of partnership firm chapter TS Grewal Book CBSE 2025-26 Edition

Sumit and Namit are partners sharing profits in the ratio of 3 : 2. They contribute ₹ 1,00,000 and ₹ 50,000 respectively towards capital. Compute interest on capital and show distribution of profit in the following cases:

(i) When Partnership Deed is silent as to interest on capital and profit for the year is ₹ 50,000.

(ii) When Partnership Deed provides for interest on capital @ 10% p.a. and profit for the year is ₹ 15,000.

(iii) When the Partnership Deed provides for interest on capital @ 12% and profit for the year is ₹ 23,000.

(iv) When the Partnership Deed provides for interest on capital @ 5% p.a. and loss for the year is ₹ 8,000.

(v) When Partnership Deed provides for interest on capital @ 5% p.a. and profit for the year is ₹ 3,000.

(vi) When Partnership Deed provides for interest on capital @ 5% p.a. even if it involves the firm in loss and the profit for the year is ₹ 6,000.

Solution:-

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