Quantitative Aptitude

Partnership

842 Questions
All Capital changes, admission, and withdrawal 249 Compound partnership and time-weighted capital 186 Absolute profit or percentage difference to ratio 126 Simple partnership 100 Working and sleeping partners 79 Retirement and gaining ratio 63 Interest on capital and fixed allowances 39

Partnership Questions

Multiple choice

Sonu invested an amount of Rs. 40000 to start a business. After six months, Monu joined with an amount of Rs.60000. After one year, Sonu put in an additional amount of Rs.40000. At the end of three years, they earned a profit of Rs. 143360. What is Monu’s share in the profit? सोनू ने कारोबार शुरू करने के लिए 40000 रुपये की राशि का निवेश किया । छह महीने के बाद मोनू 60000 रुपए की राशि के साथ जुड़ जाता है। एक साल बाद सोनू ने 40000 रुपए की अतिरिक्त राशि में डाल दी । तीन साल के अंत में उन्होंने 143360 रुपए का लाभ कमाया । लाभ में मोनू का हिस्सा क्या है?

  1. 62540

  2. 61440

  3. 72450

  4. 35680
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Profit sharing in partnership is based on investment × time. Sonu invested Rs. 40000 for 3 years, plus Rs. 40000 more for the last 2 years: effective investment = 40000×3 + 40000×2 = 200000. Monu joined after 6 months with Rs. 60000 for 2.5 years: effective investment = 60000×2.5 = 150000. The profit is divided in ratio 200000:150000 = 4:3. Monu's share = (3/7) × 143360 = Rs. 61440.

Multiple choice

A and B started a business investing Rs. 18000 and Rs. 16000 respectively. After 6 months, B withdrew half of his investment. If after a year, the total profit was Rs. 39625, what was A’s share in profit ?

  1. 23675

  2. 23775

  3. 24575

  4. 18775

  5. None of these
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Profit sharing ratio = Investment × Time. A invested Rs. 18000 for 12 months = 216000. B invested Rs. 16000 for 6 months + Rs. 8000 for 6 months = 96000 + 48000 = 144000. Ratio A:B = 216000:144000 = 3:2. Total profit Rs. 39625, so A's share = (3/5) × 39625 = Rs. 23775. Option B is correct.

Multiple choice

Ankit starts a partnership with an investment of Rs. 4320. After five months Sunil joined him with an investment of Rs. 3600. Again after some time profit was distributed among them in ratio of 36 : 25. Find the investment time of Ankit.

  1. 14 month

  2. 30 month

  3. 15 month

  4. 36 month

  5. None of these
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Profit ratio equals investment ratio when time is accounted for. Ankit invested Rs. 4320 for T months, Sunil invested Rs. 3600 for (T-5) months. The ratio is (4320 × T) : (3600 × (T-5)) = 36 : 25. Simplifying: 4320T / 3600(T-5) = 36/25. Cross-multiplying: 4320T × 25 = 36 × 3600(T-5). This gives 108000T = 129600(T-5). Solving: 108000T = 129600T - 648000, so 21600T = 648000, giving T = 30 months.

Multiple choice

P and Q started a business. P invested Rs.10000 for eight months of the year and Q invested Rs.6000 for the entire year. If the profit at the end of the year was Rs.5700, what was the share of Q out of this? P और Q एक व्यापार प्रारंभ करते हैं। P वर्ष के आठ माह के लिए 10000 रू. निवेश करता है और Q सम्पूर्ण वर्ष के लिए 6000 रू. निवेश करता है। यदि वर्ष के अन्त में लाभ 5700 रू. था, इसमें से Q का हिस्सा क्या था ?

  1. Rs. /रू. 2850

  2. Rs. /:- 2700

  3. Rs. /:- 1710

  4. Rs. /:-1620
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Profit sharing ratio = investment × time. P: 10000 × 8 = 80000, Q: 6000 × 12 = 72000. Ratio = 80000:72000 = 80:72 = 10:9. Q's share = 9/19 × 5700 = 2700. Standard principle: profit is distributed in proportion to capital × time. Q invested less but for longer, while P invested more but for fewer months.

Multiple choice

A and B enters into a partnership for a year. A contributes Rs. 4000 and B Rs. 3000. After 4 months C also joined them with an investment of Rs. 2500. If B withdraws his investment after 8 months, Find the profit share ratio at the end of the year.
  1. $12:6:5$
  2. $12:5:6$
  3. $10:4:3$
  4. $10:3:4$

  5. None of these
Reveal answer Fill a bubble to check yourself
A Correct answer
Explanation

Calculate profit shares using investment × time: A invests Rs. 4000 for 12 months = 48000; B invests Rs. 3000 for 8 months = 24000; C joins after 4 months with Rs. 2500 for 8 months = 20000. Ratio 48000:24000:20000 simplifies to 48:24:20 = 12:6:5. The claimed answer A (12:6:5) is correct.

Multiple choice

Ashish and Ayushi enter into partnership with capitals as 5 : 6. At the end of 8 months Ashish withdrews his capital. If they receive profit in the ratio of 5: 9, find how long Ayushi’s capital was used - आशीष और आयुषी 5 : 6 के अनुपात में पूँजी निवेश करके एक व्यापार शुरू करते हैं। 8 माह के अन्त में आशीष अपनी पूँजी निकाल लेता है। यदि वे 5 : 9 के अनुपात में लाभ प्राप्त करते हैं, ज्ञात कीजिये आयुषी की पूँजी कितने समय के लिए लगाई गयी ?

  1. 4 months/4 माह

  2. 8 months/8 माह

  3. 10 months/10 माह

  4. 12 months/12 माह
Reveal answer Fill a bubble to check yourself
D Correct answer
Explanation

Partnership profit ratio = (capital × time) ratio. Ashish: 5 × 8 = 40. Ayushi: 6 × t. Given profit ratio 5:9, so 40/(6t) = 5/9. Cross-multiplying: 360 = 30t, therefore t = 12 months.

Multiple choice

Subhi invested Rs. 2400 for x months, Anu invested Rs. 2000 for 3 months more than Subhi and Isha invested Rs.1600 for 3 months more than Anu. If difference between the shares of Isha and Subhi is Rs. 420 out of a total profit of Rs. 3420, find the value of x. शुभी ने x माह के लिए 2400 रूपये का निवेश किया, अनु ने शुभी की तुलना में 3 अधिक माह के लिए 2000 रूपये निवेश किया और ईशा ने शुभी से 3 माह अधिक के लिए 1600 रू. का निवेश किया। यदि 3420 रूपये के कुल लाभ में से ईशा और शुभी के शेयरों में अन्तर 420 रू. है, x का मान ज्ञात कीजिए।

  1. 8

  2. 6

  3. 5

  4. 4
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Subhi invests Rs. 2400 for x months, Anu invests Rs. 2000 for (x+3) months, Isha invests Rs. 1600 for (x+6) months. Ratio of profits = 2400x : 2000(x+3) : 1600(x+6). Isha - Subhi difference in profit ratio parts = Rs. 420. Total profit = Rs. 3420. Testing x = 5: ratios are 12000 : 16000 : 17600 = 15 : 20 : 22. Total parts = 57. Isha - Subhi = (22-15) × (3420/57) = 7 × 60 = Rs. 420. This matches, so x = 5.

Multiple choice

A started a business with Rs. 35000. After six months B joined him with a capital of Rs. 60000. At the end of the year, the total profit was Rs. 26000. What will be the difference between the shares of A and B? A ने एक व्यवसाय 35000 रू. में शुरू किया। छ‘ माह के बाद B 60000 रू. के साथ जुड़ा। वर्ष के अन्त में कुल लाभ 26000 रू. हुआ तो A और B के हिस्सों का अन्तर क्या होगा?

  1. Rs. 1000

  2. Rs. 2000

  3. Rs. 2500

  4. Rs. 3000
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

A's capital-time = 35000 * 12 = 420000. B joined after 6 months: 60000 * 6 = 360000. Total ratio = 780000. Profit Rs. 26000 distributed as ratio 420000:360000 = 7:6. A's share = (7/13)*26000 = 14000. B's share = (6/13)*26000 = 12000. Difference = 14000 - 12000 = 2000.

Multiple choice

Each question below contains a statement followed by Quantity I and Quantity II. Find both to find the relationship among them. Mark your answer accordingly.\nA and B started a business with Rs 10,000 and Rs 15,000 respectively. After 6 months C joined them with Rs 20,000.\n\nQuantity I: B's share in total profit of Rs 4,00,000 at the end of 2 years.\nQuantity II: Annual Salary of Rohit after tax deduction if he earns Rs 20,000 per month and pays a tax of 20% each month.

  1. Quantity I > Quantity II

  2. Quantity I ≥ Quantity II

  3. Quantity II > Quantity I

  4. Quantity II ≤ Quantity I

  5. Quantity I = Quantity II or Relation cannot be established
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Quantity I: Investment ratio = (10000×24):(15000×24):(20000×18) = 240000:360000:360000 = 2:3:3. B's share = 3/8 × 400000 = Rs 150000. Quantity II: Monthly salary after tax = 20000 × 0.8 = 16000. Annual = 16000 × 12 = Rs 192000. Therefore Quantity II (192000) > Quantity I (150000).

Multiple choice

Find the value of both quantities and state the correct relationship.\newline Quantity I: Share of A, if A and B invested Rs 22000 and Rs 25000 respectively in a scheme. After half a year A reduces his investment by 50% and B reduces by 20% and they earn a profit of Rs 5200 after a year.\newline Quantity II: Share of A, if A and B invested Rs 30000 and Rs 35000 in a scheme. Both increase their investments by Rs 5000 after 8 months and they earn a profit of Rs 6150 after a year.

  1. Quantity I > Quantity II

  2. Quantity I ≥ Quantity II

  3. Quantity II > Quantity I

  4. Quantity II ≥ Quantity I

  5. Quantity I = Quantity II or Relation cannot be established
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Quantity I: A invests Rs 22000 for 6 months at full amount, then 11000 for 6 months (50% reduction). Effective investment = 22000 × 6 + 11000 × 6 = 198000. B invests Rs 25000 for 6 months at full amount, then 20000 for 6 months (20% reduction). Effective investment = 25000 × 6 + 20000 × 6 = 270000. Ratio A:B = 198:270 = 11:15. A's share = (11/26) × 5200 = Rs 2200. Quantity II: Both invest for 8 months, then increase by Rs 5000 for 4 months. A: 30000 × 8 + 35000 × 4 = 380000. B: 35000 × 8 + 40000 × 4 = 440000. Ratio A:B = 38:44 = 19:22. A's share = (19/41) × 6150 = Rs 2850 (approx). Since 2850 > 2200, Quantity II is greater.

Multiple choice

P and Q invest in a business in the ratio of 5 : 4. If 15% of the total profit goes to charity and P's share is 3570, what is the toal profit? P और Q एक व्यवसाय में 5: 4 के अनुपात में निवेश करते हैं। यदि कुल लाभ का 15% दान के लिए जाता है और P का हिस्सा 3570 रु. है, तो कुल लाभ क्या है?

  1. Rs.7580

  2. Rs.8560

  3. Rs.7560

  4. Rs.7850
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Let total profit be P. Charity receives 15% of P, so distributable profit = 85% of P = 0.85P. P and Q invest in ratio 5:4, so P's share of distributable profit = 5/9 of 0.85P. Given P's share = Rs. 3570. Therefore: (5/9) × 0.85P = 3570, so P = 3570 × 9/(5 × 0.85) = 3570 × 9/4.25 = Rs. 7560. Verification: 85% of 7560 = 6426, P's share = 5/9 of 6426 = 3570.

Multiple choice

There are three partners A, B, and C in a certain business. A puts in Rs 8000 for 5 months, B Rs. 12000 for 6 months, and C Rs. 15000 for 3 months. Find the ratio of their shares in the profit?
  1. $72 : 40 : 50$
  2. $45 : 40 : 72$
  3. $40 : 72 : 45$
  4. $40 : 45 : 72$
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Profit sharing ratio is based on investment × time. A: 8000 × 5 = 40000. B: 12000 × 6 = 72000. C: 15000 × 3 = 45000. The ratio A:B:C = 40000:72000:45000 = 40:72:45 after dividing by 1000. This matches option C exactly.

Multiple choice

A and B enter into a partnership and their shares are in the ratio of 1 2 : 1 3 . After 4 months A withdraws half of his capital and after 8 months more, a profit of Rs. 500 is divided. What is A's share of profit ? A और B एक साझेदारी करते हैं जिसमें उनके भाग 1 2 : 1 3 के अनुपात में है। 4 महीने बाद A अपनी पूँजी का आधा भाग निकाल लेता है और आगे 8 महीने बाद लाभ रू. 500 को बांटा गया, लाभ में A का भाग क्या होगा ?

  1. Rs.250

  2. Rs.300

  3. Rs.225

  4. Rs.175
Reveal answer Fill a bubble to check yourself
A Correct answer
Explanation

Converting ratios to common denominator: A:B = 1/2:1/3 = 3:2. Let A invest 3k and B invest 2k. A's capital is active for 4 months at full amount, then at half (1.5k) for remaining 8 months. Total A = 4×3k + 8×1.5k = 12k + 12k = 24k. Total B = 12×2k = 24k. Profit ratio A:B = 24:24 = 1:1. A's share = 500/2 = 250. Options B, C, and D don't match this calculation.

Multiple choice

Three persons P, Q and R started a business by investing their capitals in the ratio of 6 : 5 : 2. After 6 months, P and R invested half more of their initial capital amount. After a year, the total profit was Rs. 18,360. Find the share of Q in the profit. तीन व्यक्ति P, Q और R ने 6: 5: 2 के अनुपात में अपने धन का निवेश करके एक व्यवसाय प्रारम्भ किया। 6 महीने बाद, P, और R ने अपनी प्रारंभिक पूंजी राशि का आधा अधिक निवेश किया । एक वर्ष बाद, कुल लाभ 18,360 रु. में Q का हिस्सा ज्ञात कीजिये।

  1. Rs./रुपये 4510

  2. Rs./रुपये 6120

  3. Rs./रुपये 5325

  4. Rs./रुपये 5645
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Initial investments: 6x, 5x, 2x. After 6 months, P and R add half more: P invests 6x × 1.5 = 9x for remaining 6 months, R invests 2x × 1.5 = 3x for remaining 6 months. Q keeps 5x for 12 months. Investment ratios: P = (6x×6) + (9x×6) = 90x, Q = 5x×12 = 60x, R = (2x×6) + (3x×6) = 30x. Total = 180x. Q's share = (60/180) × 18360 = 6120. Time-weighted investment must be calculated.

Multiple choice

P, Q and R invested money in the ratio 15 : 10 : 6 in a business. After 4 months P doubled his investment and after 6 months Q halves his investment. If the total profit at the end of the year be Rs.103950 then find the difference between the share of P and R. P, Q और R ने एक व्यापार में 15 : 10 : 6 के अनुपात में पैसा निवेश किया । 4 महीने बाद P ने अपने निवेश को दोगुना कर दिया और 6 महीने के बाद Q ने अपने निवेश को आधा कर दिया। यदि वर्ष के अंत में कुल लाभ 103950 रुपये है तो P और R के भागों के बीच अंतर ज्ञात कीजिये ।

  1. 48100

  2. 51300

  3. 38500

  4. 42300
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

P invests 15x for 4 months, then 30x for 8 months = 60x+240x=300x. Q invests 10x for 6 months, then 5x for 6 months = 60x+30x=90x. R invests 6x for 12 months = 72x. Ratio of investments: 300x:90x:72x = 50:15:12. Total profit = 103950. P's share = 103950×50/77 = 67500. R's share = 103950×12/77 = 16200. Difference = 67500-16200 = 51300.