[CBSE] Q 85 Solution of Fundamentals of Partnership Firms TS Grewal Book (2026-27)

Solution of Question number 85 of the Fundamentals of partnership firm chapter TS Grewal Book CBSE 2026-27 Edition

Paras, Pawan and Raman are partners sharing profits in the ratio of 3: 2: 1. Raman is guaranteed annual profit of 75,000. Profit for the year ended 31st March, 2026 was 3,00,000.

Pass the necessary Journal entries giving effect to the above.

[Ans.: (i) Dr. Profit & Loss Appropriation A/c by 3,00,000; Cr. Paras’s Capital A/c by 1,50,000; Pawan’s Capital A/c by 1,00,000; Raman’s Capital A/c by き 50,000; (ii) Dr. Paras’s Capital A/c by 15,000 and Pawan’s Capital A/c by 10,000;
Cr. Raman’s Capital A/c by 25,000.]

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