IBPS CWE PO STUDY MATERIAL QUANTITATIVE APTITUDE ON PARTNERSHIPS
When two or more than two persons run a business jointly, they are called partners and the deal is known as partnership.
Ratio of Division of Gains:
1.When the investments of all the partners are do the same time, the gain or loss is distributed among the partners in the ratio of their investments.
Suppose A and B invest Rs x and Rs y respectively for a year in a business, then at the end of the year:(A's share of profit):(B's share of profit)=x:y
2.When investments are for different time periods, then equivalent capitals are calculated for a unit of time by taking (capital*number of units of time). Now gain or loss is divided in the ratio of these capitals.
Suppose A invests Rs x for p months and B invests Rs y for q months, then (A's share of profit):(B's share of profit)=xp:yq
3.Working and sleeping partners:A partner who manages the business is known as working partner and the one who simply invests the money is a sleeping partner.
Formula:
1.When investments of A and B are Rs x and Rs y for a year in a
business ,then at the end of the year
(A's share of profit):(B's share of profit)=x:y
2.When A invests Rs x for p months and B invests Rs y for q months,
then A's share profit:B's share of profit=xp:yq
FOR COACHING IN KOLKATA OR STUDY NOTES (ONLINE/OFFLINE) ANYWHERE IN INDIA FOR BANKING/SSC ETC EXAMS CALL US AT 09038870684/09874581055 OR EMAIL US AT tamal253@yahoo.com
Ratio of Division of Gains:
1.When the investments of all the partners are do the same time, the gain or loss is distributed among the partners in the ratio of their investments.
Suppose A and B invest Rs x and Rs y respectively for a year in a business, then at the end of the year:(A's share of profit):(B's share of profit)=x:y
2.When investments are for different time periods, then equivalent capitals are calculated for a unit of time by taking (capital*number of units of time). Now gain or loss is divided in the ratio of these capitals.
Suppose A invests Rs x for p months and B invests Rs y for q months, then (A's share of profit):(B's share of profit)=xp:yq
3.Working and sleeping partners:A partner who manages the business is known as working partner and the one who simply invests the money is a sleeping partner.
Formula:
1.When investments of A and B are Rs x and Rs y for a year in a
business ,then at the end of the year
(A's share of profit):(B's share of profit)=x:y
2.When A invests Rs x for p months and B invests Rs y for q months,
then A's share profit:B's share of profit=xp:yq
FOR COACHING IN KOLKATA OR STUDY NOTES (ONLINE/OFFLINE) ANYWHERE IN INDIA FOR BANKING/SSC ETC EXAMS CALL US AT 09038870684/09874581055 OR EMAIL US AT tamal253@yahoo.com
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