0

Partnership
Rule 1

25

x585 =R 225
C's share =
rem: In a group of npersons invested different amount
65
different period then their profit ratio is
Note: In compound partnership, the ratio of profit is directly
&
: C r :Dt :...: Xt
proportional to both money and time, so they are
multiplied together to get the corresponding shares
first person invested amount A for t period, second
in the ratio of profits.
invested amount B for t period and so on.
Ex. 3: A starts a business with Rs 2,000. B joins him after 3
trative Examples
months with Rs 4,000. C puts a sum ofRs 10,000 in the
Three partners A, B and C invest Rs 1600, Rs 1800
business for 2 months only. At the end of the year the
and Rs 2300 respectively in business. How should
business gave a profit of Rs 5600. How should the
they divide a profit of Rs 193 8?
profit be divided among them?
The profit should be divided in the ratios of the capiSoln: Ratio of their profits (As: B's: C's) = 2x12: 4x9:10x2
tals, i.e. in the ratio 16 :18 :23.
=6:9:5
Now, 16+18 + 23 = 57
Now,6 + 9 + 5 = 20
16
5600
As share = ofRs 1938 = Rs 544
Then A's share =^x6
= R 1680
20
S

5600
B's share = - r ^ x 9 =Rs2520
20

B'sshare= ofRs 1938 =Rs 612

C's share = ofRs 1938 =Rs 782
A, B and C enter into partnership. A advances Rs
1200 for 4 months, B Rs 1400 for 8 months, and C Rs
1000 for 10 months. They gain Rs 585 altogether. Find
the share of each.
Rs 1200 in 4 months earns as much profit as Rs 1200 x
4 or Rs 4800 in 1 month.
Rs 1400 in 8 months earns as much profit as Rs 1400 x
8 or Rs 11200 in 1 month.
Rs 1000 in 10 months earns as much profit as Rs 1000
x 10orRsl0,000inl month.
Therefore, the profit should be divided in the ratio of
4800,11,200 and 10,000 i.e. in the ratios of 12,28 and
25.
Now, 12 + 28 + 25 = 65
v

1 2

5600
x5 = R HOO
~20~
Ex.4: A and B enter into a speculation. A puts in Rs 50 and
B puts in Rs 45. At the end of 4 months A withdraws
half his capital and enters with a capital ofRs 70. At
the end of 12 months, in what ratio will the profit be
divided?
A's
share : B's share : C's share
Soln:
C's share =

= 50x4 + x8:45x6 + x6:70x6

2
2
=400:405:420 = 82:81:84
Therefore, the profit will be divided in the ratio of 80 :
81:84.
Now, you must have understood both simple partnership and compound partnership. The formula for
compound partnership can also be written as

A's Capital* A's Time in partnership _ A's Profit

B's Capital xB's Time in partnership B's Pr ofit

cot

A's share = ~-x585 = R 108

65
28
B's share = x585 =R 252
65

P R A C T I C E B O O K ON Q U I C K E R MATH

126
The above relationship should be remembered because it is used very often in some types of question.
Exercise
1. Three friends A, B and C started a business by investing a sum of money in the ratio of 5 :7 :6. After 6 months
C withdraws half of his capital. If the sum invested by
'A is Rs 40,000, out of a total annual profit ofRs 33,000
C's share will be
[BSRB Hyderabad PO, 1999]
a) Rs 9,000 b)Rs 12,000 c)Rs 11,000 d)Rs 10,000
2. Mr Shivkumar started a business, investing Rs 25000 in
1996. In 1997 he invested an additional amount ofRs
10000 and Mr Rakesh joined him with an amount ofRs
35000. In 1998, Mr Shivkumar invested another additional amount ofRs 10000 and Mr Suresh joined them
with an amount ofRs 35000. What will be Rakesh's share
in the profit ofRs 150000 earned at the end of three years
from the start of the business in 1996?
[SBI PO Exam, 2001]
a) Rs 70000 b)Rs 50000 c)Rs 45000 d)Rs 75000
3. A starts a business by investing Rs 500, B joins him
after two months by investing Rs 400 and C joins them
after 6 months by investing Rs 800. If the annual profit is
Rs 444, find the profit of C.
a)Rsl80
b)Rsl20
c)Rsl44
d)Rsl48
4. A, B and C enter into a partnership. A invests Rs 4000
for the whole year, B puts in Rs 6000 at the first and
increasing to Rs 8000 at the end of 4 months, whilst C
puts in atfirstRs 8000 but withdraw Rs 2000 a the end of
9 months. Find the profit of A at the end of year, if the
total profit is Rs 16950.
a)Rs3600 b)Rs6600 c)Rs6750 d)Rs6300
5. A, B and C go into business as partners and collect a
profit ofRs 1000. If A's capital: B's capital = 2:3 and B's
capital : C's capital = 2:5, find the share of the profit
which goes of C.
a)Rsl60
b)Rs240
c)Rs500
d)Rs600
6. Two partners put Rs 1000 and Rs 1500 into a business.
How should a profit ofRs 336.70 be divided?
a) Rsl 34.68, Rs 202.02
b)Rs 136, Rs 200.70
c)Rs 132.68, Rs 204.2
d) Rsl 36, Rs 202.2
7. Three partners A, B and C invest Rs 2000, Rs 2500 and
Rs 1100 respectively in a business. If the total profit is
Rs 562.80, find the share of A in the profit.
a)Rs201
b)Rs205
c)Rs204
d)Rs208
8. Three men A, B and C subscribe Rs 4700 for a business.
A subscribes Rs 700 more than B and B Rs 500 more
than C. How much will C receive out of a profit ofRs
423?
a)Rsl35
b)Rsl98
c)Rs90
d)Rsl90
9. A is a working and B a sleeping partner in a business. A
puts in Rs 5000 and B puts in Rs 6000. A receives 12-^ %

10.

11.

12.

13.

of the profits for managing the business, and the rest

divided in proportion to their capitals. What does eacfc
get out of a profit ofRs 880?
a)Rs350,Rs420
b)Rs460,Rs350
c)RsllO,Rs420
d)Rs460,Rs420
A starts a business with Rs 1000. B joins him after i
months with Rs 4000. C puts a sum of Rs 5000 for 4
months only. At the end of the year the business gave i
profit of Rs 2800. How should the profit be divided
among them?
a) Rs600,.Rs 1200, Rs 1000
b) Rs800, Rs 600, Rs 1400
c) RslQ00,Rs 1200, Rs 600
d) Rs 1200, Rs 600, Rs 1000
A and B enter into a partnership for a year. A contri
utes Rs 3000 and B Rs 4000. After 8 months they adi
C, who contributes Rs 4500. If B withdraws his contri
tion after 6 months, how would they share a profit of
1000 at the end of the year?
a) Rs 250, Rs 200, Rs 550 b) Rs 150, Rs 200, Rs 650
c) Rs 375, Rs 250, Rs 375 d) Data inadequate
A, B and C enter into a partnership. A advances o
third of the capital for one-third of the time. B con*
utes one-sixth of the capital for one-third of the time
contributes the remaining capital for the whole time. H
should they divide a profit ofRs 1200.
a) Rs 300, Rs 200, Rs 700 b) Rs 200, Rs 100, Rs 900
c) Rs 200, Rs 200, Rs 800 d) Rs 150, Rs 250, Rs 800
A and B entered into partnership with Rs 700 and Rs
2
respectively. After 3 months A withdrew of his st
3
but after 3 months more he put back of what he

withdrawn. The profits at the end of the year are Rs

how much of this should A receive?
a)Rs633
b)Rs336
c)Rs663
d)Rs366
14. A and B start a business, A puts in double of what!
1
puts. A withdraws of his stock at the end of 3 mo
i
L
but at the end of 7 months puts back of what he a
taken out, when B takes out of his stock. A recej
4
Rs 300 profits at the end of the year, what does B J
ceive?
a)Rsl08
b)Rs272
c)Rsl92
d)Rs208
15. A, B, C pasture in the same field. A has in it 10 oxenl
7 months, B has 12 oxen for 5 months and C has 15 oJ
for 3 months. The rent is Rs 17.50. How much of the J

rtnership
should each pay?
a) Rs 7, Rs 6, Rs 4.50
b) Rs 6, Rs 8, Rs 3.50
c)Rs7,Rs5,Rs5.50
d)Rs8,Rs5,Rs4.50
Vimla and Sufjeet started a shop jointly by investing Rs
9000 and Rs 10500 respectively. After 4 months Jaya
joined them by investing Rs 12500 while Surjeet withdrew Rs 2000. At the end of the year there was a profit of
Rs 4770. Find the share of Jaya.
a)Rsl620
b)Rsl650
c) Rs 1500
d) Data inadequate
(LIC1991)
A and B enter into partnership investing Rs 12000 and
Rs 16000 respectively. After 8 months, C also joins the
business with a capital ofRs 15000. The share of C in a
profit ofRs 45600 after 2 years will be:
a)Rs 12000 b)Rs 14400 c)Rs 19200 d)Rs21200
(Central Excise 1988)
A and B entered into a partnership investing Rs 16000
and Rs 12000 respectively. After 3 months, A withdrew
Rs 5000 while B invested Rs 5000 more. After 3 more
months, C joins the business with a capital fo Rs 21000.
The share of B exceeds that of C, out of a total profit of
Rs 26400 after one year, by
a)Rsl200 b)Rs2400 c)Rs3600 d)Rs4800
(Central Excise, 1989)
Suresh invested Rs 12000 in a shop and Dinesh joined
him after 4 months by investing Rs 7000. If the net profit
after one year be Rs 13300, Dinesh's share in the profit
x

a)Rs9576

b)Rs4900 c)Rs8400 d) None of these

(SBI PO Exam, 1987)
Ashok invests Rs 3000 for a year and Sunil joins him
A ith Rs 2000 after 4 months. After the year they receive
i return ofRs 2600. Sunil's share is
a)Rs800
b)Rsl000 c)Rs750
d)Rs900
(Railway Recruitment Board, 1991)
Jagmohan, Rooplal and Pandeyji rented a video cassette
for one week at a rent ofRs 350. If they use it for 6 hours,
10 hours and 12 hours respectively, the rent to be paid
by Pandeyji is
a)Rs75
b)Rsl25
c)Rs35
d)Rsl50
(BankPO Exam, 1988)
Manoj got Rs 6000 as his share out of the total profit of
Rs 9000 which he and Ramesh earned at the end of one
year. If Manoj invested Rs 20000 for 6 months, whereas
Ramesh invested his amount for the whole year, the
amount invested by Ramesh was
a) Rs 60000 b)Rs 10000 c)Rs 40000 d)Rs5000
(BankPO Exam, 1991)
A, B and C invest Rs 2000, Rs 3000 and Rs 4000 in a
business. After one year A removed his money. B and C
continued the business for one more year. If the net
profit after 2 years be Rs 3200, then A's share in the

profit is
a)Rsl000

b)Rs600

c)Rs800
d)Rs400
(Asstt. Grade, 1987)
24. A and B enter into partnership investing Rs 12000 and
Rs 16000 respectively. After 8 months, C also joins the
business with a capital ofRs 15000. The share of C in a
profit ofRs 45600 after 2 years will be
a) Rs 12000 b)Rs 14400 c)Rs 19200 d)Rs21200
(Central Excise & I. Tax, 1988)
25. Kishan and Nandan started a joint firm. Kishan's investment was thrice the investment of Nandan and the period of his investment was two times the period of investment of Nandan. Nandan got Rs 4000 as profit for
his investment. Their total profit if the distribution of
profit is directly proportional to the period and amount,
is
a) Rs 24000 b)Rs 16000 c)Rs 28000 d)Rs 20000
(BankPO Exam, 1989)
Answers
1. a; Hint: Sum invested by A, B and C is in the ratio of
5x 12:7* 12:6x6 + 3 x6
or, 60:84:54 or 10:14:9
9
.-. share of C= x 33000 =R 9,000
S

2. b; Hint: Ratio of their investments

=25,000 x 1 +35000 * 1 +45000 x 1:35000 x 2:35000 x 1
=3:2:1
Rakesh's share = - x 150000 = Rs 50000.
6
3. c
4. a; Hint: A's investment for 12 months = Rs 4000 x 12
= Rs 48000
B's investment (Rs 6000 for 4 months and Rs 8000 for 8
months) = (Rs 6000 x 4 + Rs 8000 x 8) = Rs 88000
C's investment (Rs 8000 for 9 months and Rs 6000 for 3
months) = (Rs 8000 x 9 + Rs 6000 x 3) = Rs 90,000.
Ratio of their incomes = A : B : C
= 48000:88000:90000
= 48:88:90 = 24:44:45
5. d; Hint: A's capital: B's capital = 2:3
Also, B's capital: C's capital = 2 : 5 =

, 5
^

, 15
" ~*T

15
2
4:6:15

.-. A's capital: B's capital: C's capital = 2 : 3 :

Since 4 + 6 + 5 = 25

.-. A's share of the profit = x R 1000 = Rs 160

s

6
B's share of the profit = x R 1000 = Rs 240
s

P R A C T I C E B O O K ON Q U I C K E R MATHS

128
15
C's share of the profit = x Rs 1000 = Rs 600
6. a
7. a
8.c
9. d; Hint: The amount which A receives for managing
1
1
= 12-% fRs880= - ofRs880 = Rs 110
2
8
The amount left to be divided in the ratio of 5 : 6
= Rs880-RsllO = Rs770
Now, A's share = ofRs 770 = Rs 350

22. d
23. d
24. a
25. c; Hint: Let Nandan's investment be Rs x and y months.
Then, Kishan's investment is Rs 3x for 2y months
.-. Ratio of their investments = xy: 6xy =1:6
Nandan's share = Rs 4000
So, Kishan's share = Rs 24000
.-. Total profit = Rs 28000

Rule 2
Theorem: Theformulafor compound partnership can a
be written as
A' s Capital xA's Time in partnership A's Profit
B'sCapitalxB's Time in partnership B's Profit

B's share = yy ofRs 770 = Rs 420

.-. A's total share = Rs 350 + Rs 110 = Rs 460
Note: A working partner is one who manages the business.
A sleeping partner is one who provides capital but
doesnot attend to the business.
lO.a
11.c
12.b
13. d; Hint: Ratio of profits of A and B are
A's profit: B's profit = 700x3+ 500 x 3 + 620 x 6:600 x 12
= 2100+1500 + 3720:7200
= 7320:7200 = 61:60
726
726 , ,
.-. A's share in profit = * o 1 = - x 61
60 + 61
121
= 6x61=Rs366
14. a; Hint: A's profit: B's profit
4x . 14x _
_ 3x ,
= 2xx3 + x4 +
x5: xx7 + x5
3

70x
15x 172x 43x
= 6x +
+
: 7x +
=
:
3
9
4
9
4
= 16:9
[We suppose that A puts Rs 2x and B puts Rs x in the
business].
15. a
16. c
17. a
18. c; Hint: Ratio of capitals of A, B and C
= (16000 x 3 +11000 x 9): (12000 x 3 +17000 x 9):
(21000 x6) = 7:9:6
r

16x

B's share = Rs

( ^"j =Rs 10800

26400x

Illustrative Examples
Ex. 1: A began a business with Rs 450 and was joined aft
wards by B with Rs 300. When did B join if the pro
at the end of the year were divided in the ratio 2 : 1
Soln: Suppose B joined the business for x months.
Then using the above formula, we have
450x12 2
300xx 1 or, 300x2* = 450x12
450x12
9 months.

2x300
Therefore, B joined after (12 - 3) = 3 months.
Ex.2: A and B rent a pasture for 10 months. A puts in 1
cows for 8 months. How many can B put in for
remaining 2 months, if he pays half as much again
A?
Soln: Suppose B puts in x cows.
1
3
The ratio of A's and B's rents = 1:1 + = 1: = 2
2
2
100x8
100x8x3
or,:c= :: = 600
xx2
3
2x2
Ex. 3: A and B enter into a partnership with their capitals
the ratio 7 : 9. At the end of 8 months, A withdr
his capital. If they receive the profits in the ratio 8
find how long B's capital was used.
Soln: Suppose B's capital was used for x months. Foil
7x8
8
ing the above rule, we have, 9xx 9
Then,

or, x
C's share = Rs [

2 6 4 0 0 > <

^ = Rs 7200

,-, B's share exceeds C's share by Rs 3600

19. d
20. a
21. d; Hint: Ratio of rents = 6:10:12 = 3:5:6
.-. Pandeyji's share of rent = Rs 350x14 = Rs 150

7x8x9
=

8x9

8
=

=7

Therefore, B's capital was used for 7 months.

Exercise
1. A began a business with Rs 400 and was joined af
wards by B with Rs 240. When did B join if the profi
the end of the year were divided in the ratio 4:1?
a) 5 months
b) 8 months
c) 6 months
d) 10 months

Partnership
2.

A began a business with Rs 300 and was joined afterwards by B with Rs 150. When did B join if the profits at
the end of the year were divided in the ratio
3:1?
a) 4 months b) 6 months c) 8 months d) 5 months
3. A began a business with Rs 550 and was joined afterwards by B with Rs 330. When did B join if the profits at
the end of the year were divided in the ratio
10:3?
a) 5 months b) 6 months c) 9 months d) 3 months
4. A and B hire a meadow for 6 months. A puts in 21 cows
for 4 months, how many can B put in for the remaining 2
5
months, if he pays of what A pays?
a) 20
b)40
c)35
d)30
5. A and B rentapasture for 12 months. A puts in 120 cows
for 9 months. How many can B put in for the remaining 3
1
months, if he pays as much again as A?
a) 840
b)480
c)460
d)640
6. A and B rent a pasture for 12 months. A puts in 3 50 oxen
for 5 months. How many can B put in for the remaining 7
2
months, if he pays as much again as A?
a) 530
b)350
c)450
d)600
". A and B enter into a partnership with their capitals in the
ratio 5 : 7. At the end of 6 months, A withdraws his
capital. If they receive the profits in the ratio 6 : 7, find
how long B's capital was used?
a) 5 months b) 7 months c) 3 months d) 9 months
8. A and B enter into a partnership with their capitals in the
ratio 3 : 5. At the end of 4 months, A withdraws his
capital. If they receive the profits in the ratio 4 : 5, find
how long B's capital was used?
a) 2 months b) 5 months c) 4 months d) 3 months
A and B enter into a partnership with their capitals in the
ratio 5 : 9. At the end of 8 months, A withdraws his
capital. If they receive the profits in the ratio 4 : 9, find
how long B's capital was used?
a) 10 months b) 9 months c) 8 months d) 4 months
.0 A started a business by investing Rs 2700. After sometime B joined him by investing Rs 2025. At the end of
one year, the profit was divided in the ratio
2:1. After
how many months did B join the business?
[UDC Exam, 1984]
a) 4 months b) 6 months c) 3 months d) 2 months
;

Answers
2.c
3.b
4.d
5.b
6.b
7. a
td
9. a
! 0. a; Hint: Let 'B'joined after 'x' months, then applying the
2700x12
_2
given formula, we have 2 5 x ( 1 2 - x ) " 1
20

Rule 3

If investments are in the ratio ofa : b : c and the timing

their investments in the ratio of x : y : z then the ratio
their profits are in the ratio of ax: by: czIllustrative Example
Ex.: A, B and C invested capitals in the ratio 2 : 3 : 5; the
timing of their investments being in the ratio 4 : 5 : 6 .
In what ratio would their profit be distributed?
Soln : We should know that if the three investments be in
the ratio a: b : c and the duration for their investments
be in the ratio x: y: z, then the profit would be distributed in the ratio ax : by : cz.
Thus, following the same rule, the required ratio
= 2 x 4 : 3 x 5 : 5 x 6 = 8:15:30

Exercise
1. A, B and C invested capitals in the ratio 1 : 2 : 3; the
timing of their investments being in the ratio 1 :2 : 3. In
what ratio would thier profit be distributed?
a)3:2:l
b)l:2:3
c)l:4:9
d)9:4:l
2. A, B and C invested capitals in the ratio 2 : 5 : 7; the
timing of their investments being in the ratio 3 : 4 : 5. In
what ratio would thier profit be distributed?
a)2:10:15

3.

a)6:15:8

4.

b)3:5:2

c)2:5:3

d)2:3:5

b)28:42:45 c) 15:14:9 d)28:24:54

A, B and C invested capitals in the ratio 3 : 4 : 9; the

timing of their investments being in the ratio 9 : 6 : 7. In
what ratio would thier profit be distributed?
a)9:8:21

b)27:25:63 c)27:24:36 d)9:8:12

Answers
l.c
2.c

3.c

4.b

5.a

Rule 4

Theorem: If investments are in the ratio a:b:c and prof

p q r
in the ratio p: q: r, then the ratio of time = .
a b c
Illustrative Example
Ex.: A, B and C invested capitals in the ratio 5 : 6 : 8. At the
end of the business term, they received the profits in
the ratio 5 : 3 : 12. Find the ratio of time for which they
contributed their capitals.
Soln: Using the above formula, we have
5 3 12
13
the required ratio - : - : = 1: : = 2:1:3
5 6 8
2 2
e

\*=4

d)6:20:15

A, B and C invested capitals in the ratio 7 : 6 : 5; the

timing of their investments being in the ratio 4 : 7 : 9. In
what ratio would thier profit be distributed?
a)9:14:15

5.

b)15:10:2 c)6:20:35

A, B and C invested capitals in the ratio 3 : 5 : 9; the

timing of their investments being in the ratio 2 : 3 : 1. In
what ratio would thier profit be distributed?

130

P R A C T I C E B O O K ON Q U I C K E R MATHS

Exercise
1. A, B and C invested capitals in the ratio 6:9:10. At the
end of the business term, they received the profits in the
ratio 2:3 :5. Find the ratio of time for which they contributed their capitals.
a)2:2:3
b) 12:27:50 c) 1:1:2
d)2:3:3
2. A, B and C invested capitals in the ratio 1 : 2 : 3. At the
end of the business term, they received the profits in the
ratio 1:2:3. Find the ratio of time forwhich they contributed their capitals.
a)1:1:1
b) 1:2:3
c) 1:4:9
d) Can't be possible
3. A, B and C invested capitals in the ratio 4 : 5 : 6. At the
end of the business term, they received the profits in the
ratio 2:3:4. Find the ratio of time for which they contributed their capitals.
. a)6:5:8
b)6:5:9
c)10:12:9 d) 12:10:9
4. A, B and C invested capitals in the ratio 4 : 6 : 9. At the
end of the business term, they received the profits in the
ratio 2:3:5. Find the ratio of time for which they contributed their capitals.
a) 1:1:9
b)2:2:9
c)10:10:9 d)5:5:9
5. A, B and C invested capitals in the ratio 7 : 3 : 2. At the
end of the business term, they received the profits in the
ratio 2:3:7. Find the ratio of time for which they contributed their capitals.

2.

A, B and C invest their capitals in a business. If the ratio

of their periods of investments are 2 : 3 : 4 and their
profits are in the ratio of 4 : 3 :2. Find the ratio in which
the investments are made by A, B and C.
a)l:2:4
b)4:2:l
c)3:2:l
d)4:2:3
3. A, B and C invest their capitals in a business. If the ratio
of their periods of investments are 2 : 3 : 6 and their
profits are in the ratio of 4 : 5 : 6. Find the ratio in which
the investments are made by A, B and C.
a)9:10:12 b)4:5:6
c)8:5:12
d)6:5:3
4. A, B and C invest their capitals in a business. If the ratio
of their periods of investments are 7 : 3 : 5 and their
profits are in the ratio of 2 : 1 :2. Find the ratio in which
the investments are made by A, B and C.
a)30:35:42 b)7:6: 10 c)42:30:35 d)42:25:35
Answers
l.a
2.b

3.d

4.a

Rule 6
X

Theorem: A, B and C are partners. A receives ~ of the

profit and B and C share the remaining profit equally. If
A's income is increased by Rs 'A' when the profit rises from
(

P% to Q%, then the capital invested by A isRs

a)49:41:14 b)49:14:41 c)49:14:4 d)49:41:4

Answers
La
2.a

Partr.

100x/f

Q-P

and the capital invested by B and C is Rs

3.d

4.c

5.c

^100x^1^ x^

Rule 5

Theorem: Three partners invest their capitals in a busi- Q-P

ness. If the ratio of their periods of investments are

A's Capital^
2

or

x
y'j

t\\t : / and their profits are in the ratio of a: b: c, then the

2

Illustrative Example
capitals will be in the ratio of
; .
h
ti
Illustrative Example
Ex.: A, B and C invest their capitals in a business. If the
ratio of their periods of investments are 2 : 3 : 4 and
their profits are in the ratio of 4:9: 8. Find the ratio in
which the investments are made by A, B and C.
Soln: Applying the above rule, we have
4 9 8
the required answer = T = 2 : 3 : 2 <->

Exercise
1. A, B and C invest their capitals in a business. If the ratio
of their periods of investments are 1 : 2 : 3 and their
profits are in the ratio of 2 : 3 : 1. Find the ratio in which
the investments are made by A, B and C.
a)12:9:2 b)2:9:12 c ) 6 : 3 : l
d) 1:3 :6

Ex.:

2
A, B and C are partners. A receives j of the profit

and B and C share the remaining profit equally. A's

income is increased by Rs 220 when the profit rises
from 8% to 10%. Find the capitals invested by A, B
and C.
Soln: Detail Method: For A's share: (10% - 8%) = Rs 220
100%

220

xl00 =Rs 11000

.'. A's capital = Rs 11000

For B's & C's share: y =11000
3
' 5

1000

x3 =R 16500
S

Partnership
.-. B's and C's capitals are Rs 8250 each.
Quicker Method: Applying the above rule, we have,
100x220
A's capital = - = Rs 11000
10100x220
B's and C's capitals

10-8

, 2
x 1
I 5

Rs 8250 each.

Exercise
2
A, B and C are partners. A receives of the profit and

B and C share the remaining profit equally. A's income is

increased by Rs 240 when the profit rises from 10% to
15%. Find the capitals invested by B and C.
a)Rs2400 b)Rsl200 c)Rs4800 d)Rs6000
5
A, B and C are partners. A receives of the profit and
8

Step I: First find the ratio of the profit ie

Rs x : Rs y = A : B (say)
Step II: Now, apply this formula to calculate the total profit.
(
Total profit = RsA

ioo YA + B

\\00-PXA-B

Illustrative Example
Ex.: Two partners invest Rs 125,000 and Rs 85,000 respectively in a business and agree that 60% of the profit
should be divided equally between them and the remaining profit is to be treated as interest on capital. If
one partner gets Rs 300 more than the other, find the
total profit made in the business.
Soln: Detail Method: The difference counts only due to the
40% of the profit which was distributed according to
their investments.
Let the total profit be Rs x.
Then 40% of x is distributed in the ratio 125,000 :
85,000=25:17
Therefore, the share of the first partner

B and C share the remaining profit equally. A's income is

increased by Rs 450 when the profit risesfrom4% to 9%.
Find the capitals invested by B and C.
a)Rs3366 b)Rs 1687.5 c)Rs3475 d)Rs3466
9
1 A, B and C are partners. A receives of the profit and
B and C share the remaining profit equally. A's income is
increased by Rs 270 when the profit rises from 12% to
15%. Find the capitals invested by B and C.
a)Rs5000 b)Rsl000 c)Rs500
d)Rsl500
5
A, B and C are partners. A receives of the profit and
B and C share the remaining profit equally. A's income is
increased by Rs 225 when the profit rises from 8% to
13%. Find the capitals invested by B and C.
a)Rsl000 b)Rs2000 c)Rs2500 d)Rs950
' ]r
10
p. A, B and C are partners. A receives of the profit and
B and C share the remaining profit equally. A's income is
increased by Rs 550 when the profit rises from 11% to
13%. Find the capitals invested by B and C.
a)Rs4125 b)Rs4215 c)Rs4251 d)Rs4512

Now, from the question,

Aaswers
Ld
2.b

Step II: total profit = 3'

3.c

4. a

Rule 7

5. a

= 40% oft

= 40% of*

25
25 + 17
25^ _ 40x^25^| _ 5x
^2)
100 ^42 ~2A

and the share of the second partner

\l\_\lx
= 40% oft

105

the difference in share = 5x \lx = 300

2T~T05
or,

x(25-17)_
300
105
300x105

= Rs 3937.50

Quicker Method: Applying the above rule, we have,

Step I: The ratio of profit = 125,000:85,000 = 25 :17

cm

= Rs3937.50

Exercise
Tmv partners invest Rs x and Rsy respectively in a business
1. Two partners invest Rs 24750 and Rs 16500 respectively
mmi agree that P% of the profit should be divided equally
in a business and agree that 20% of the profit should be
B * ien them and the remaining profit is to be treated as
divided
equally between them and the remaining profit
mmerest on capital If one partner gets RsXmore than the
is
to
be
treated
as interest on capital. If one partner gets
then to find the total profit made in the business we
Rs
400
more
than
the other, find the total profit made in
m*ct the following steps.

P R A C T I C E B O O K ON Q U I C K E R MATHS

132
the business.
a)Rs5000 b)Rs2500 c)Rs3500 d)Rs4500
2. Two partners invest Rs 26000 and Rs 16250 respectively
in a business and agree that 40% of the profit should be
divided equally between them and the remaining profit
is to be treated as interest on capital. If one partner gets
Rs 450 more than the other, find the total profit made in
the business.
a)Rs3250 b)Rs3520 c)Rs3230 d)Rs3200
3. Two partners invest Rsl7000 andRsl3000 respectively
in a business and agree that 75% of the profit should be
divided equally between them and the remaining profit
is to be treated as interest on capital. If one partner gets
Rs 532 more than the other, find the total profit made in
the business.
a) Rs 16960 b)Rs 14960 c)Rs 16950 d)Rs 15960
4. Two partners invest Rs 6280 and Rs 3768 respectively in
a business and agree that 30% of the profit should be
divided equally between them and the remaining profit
is to be treated as interest on capital. If one partner gets
Rs 700 more than the other, find the total profit made in
the business.
a)Rs4000 b)Rs3800 c)Rs4125 d)Rs4500
5. Two partners invest Rs 87000 and Rs 72500 respectively
in a business and agree that 25% of the profit should be
divided equally between them and the remaining profit
is to be treated as interest on capital. If one partner gets
Rs 240 more than the other, find the total profit made in
the business.
a)Rs3250
Answers
l.b
2. a

b)Rs3520

c)Rs3620

d)Rs3720

Quicker Method: Applying the above rule, we have

100 Y 3 + 2
the total profit 855 100-5
N

= 855

100
- | =Rs 1500.
95

Exercise
1. A and B invested in the ratio 5 :3 in a business. If 10% of
the total profit goes to charity and A's share is Rs 900,
find the total profit.
a)Rsl600 b)Rsl400 c)Rsl500 d)Rsl800
2. A and B invested in the ratio 4 :9 in a business. If 8% of
the total profit goes to charity and A's share is Rs 460,
find the total profit.
a)Rs2625
b)Rs2526 c)Rsl526 d)Rsl625
3. A and B invested in the ratio 5 : 7 in a business. If 7% of
the total profit goes to charity and A's share is Rs 1860,
find the total profit.
a)Rs8400 b)Rs4600 c)Rs4850 d)Rs4800
4. A and B invested in the ratio 5 :4 in a business. If 4% of
the total profit goes to charity and A's share is Rs 480,
find the total profit.
a)Rs900
b)Rs800
c)Rs850
d)Rs950
5. A and B invested in the ratio 5 :2 in a business. If 12% of
the total profit goes
to charity and A's share is
Rs 770, find the total profit.
a)Rsl325 b)Rsl235 c)Rsl225 d)Rs2125
Answers
La
2.d

3.d

4. a

5c

Rule 9
3.d

4. a

5.b

Formula: The ratio of investments - Ratio ofProfits

Rule 8
Illustrative Example
Two partners A and B invests in the ratio x :y in a business.Ex.:
Three partners altogether invested Rs 114,000 in a
IfP% of the total profit goes to charity and A's share is Rs
business. At the end of the year, one got Rs 337.50,
the second Rs 1125.00 and the third Rs 675 as profit.
100 Y y
How much amount did each invest? What is the perX, then the total profit is given by Rs X I
_p 1
centage of profit?
Soln: The ratio of investments = Ratio of profits
Illustrative Example
= 337.50:1125:675
Ex.:
A and B invested in the ratio 3 :2 in a business. If 5%
=3375:11250:6750
of the total profit goes to charily and A's share is Rs
Dividing each by 1125, we have the ratio = 3:10:6.
855, find the total profit.
114000 ,
Soln: Detail Method: Suppose the total profit is Rs 100.
Shares of the partners = Rs -3
+6: 3.
+ 10
Then Rs 5 goes to charity.
114000
114000
Now, Rs 95 is divided in the ratio 3:2.
x6
xlO andRs
Rs
3
+
10
+
6
3
+ 10 + 6
95 ,
or, Rs 18000, Rs 60000 and Rs 36000
A's share = T3 + 2~
=RS57
But we see that A's actual share is Rs 855.
The required percentage of profit
ioo
337.5 + 1125 + 675
2137.50
Actual total profit =855
Xl00:
Rs1500
= 1.857%
~57~
114000
1140
1

x 3

Partnership
Exercise
1. Three partners A, B and C together invested Rs 375000
in a business. At the end of the year, A got Rs 52000, B
got Rs 65000 and C got Rs 78000 as profit. How much
amount did A invest?
a) Rs 100000
b)Rs 125000
c) Rsl 50000
d)Rs 160000
2. Three partners A, B and C together invested Rs 14400 in
a business. At the end of the year, A got Rs 1250, B got
Rs 2500 and C got Rs 3750 as profit. How much amount
did C invest?
a)Rs2400 b)Rs4800 c)Rs7200 d)Rs9600
3. Three partners A, B and C together invested Rs 36000 in
a business. At the end of the year, A got Rs 4200, B got
Rs 7000 and C got Rs 9800 as profit. How much amount
did B invest?
a)Rs7200 b)Rs 12000 c)Rs 16800 d)Rs 12500
4. Three partners A, B and C together invested Rs 22500 in
a business. At the end of the year, A got Rs 2800, B got
Rs 8400 and C got Rs 14000 as profit. How much amount
did A invest?
a)Rs2500 b)Rs7500 c)Rs 12500 d)Rs5000
5. Three partners A, B and C together invested Rs 21600 in
a business. At the end of the year, A got Rs 700, B got
Rs 800 and C got Rs 900 as profit. How much amount did
B and C together invest?
a)Rs 15300 b)Rs 13500 c)Rs 14400 d)Rs 16300
6. Three partners A, B, C agree to divide the profit or losses
in the ratio 1.50 : 1.75 :2.25. If, in a particular year, they
earn a profit ofRs 66000, find the share of B.
a) Rs 21000 b)Rs 27000 c)Rs 18000 d)Rs 22000
(LIC1991)
7. X and Y invested in a business. They earned some profit
and divided in the ratio 2:3. If X invested Rs 40, find the
money invested by Y.
a)Rs20
b)Rs30
c)Rs80
d)Rs60
(Railways 1991)
8. Jayant started a business, investing Rs 6000. Six months
later Madhu joined him, investing Rs 4000. If they made
a profit ofRs 5200 at the end of the year, how much must
be the share of Madhu?
a)Rsl300 b)Rs3900 c)Rs3600 d)Rsl200
(BankPO 1991)
9. Dilip, Ram and Amar started a shop by investing Rs
2700, Rs 8100 and Rs 7200 respectively. At the end of
one year, the profit was distributed. If Ram's share was
Rs 3600, theirtotal profit was
(BankPO Exam 1988)
a) Rs 10800
b)Rs 11600
c)Rs8000
d) None of these
Answers
l.a
2.c
7.d
8. a

3.b

4.a

5.a

6.a

9. c; Hint: Ratio of shares of Dilip, Ram and Amar

=2700:8100:7200=3:9:8
If Ram's share is Rs 9, total profit = Rs 20
'20
If Ram's share is Rs 3600, total profit = Rs

3 6 0 0

= Rs8000

Rule 10

Two partners A and B start a business. A puts in Rs 'A

more in the business than B, but B has invested his capit

for T periods while A has invested his capitalfor 7j per

ods. If the share of A is Rs 'a' more than that ofB out of the
total profits of Rs 'P', then the capital contributed by B
2

Rs

(P + a)T

-1

and the capital contributed by A is

given by [Rs A + Capital of BJ.

Illustrative Example
Ex.: A puts Rs 600 more in a business than B, but B has
invested his capital for 5 months while A has invested
his for 4 months. If the share of A is Rs 48 more than
that of B out of the total profits ofRs 528, find the
capital contributed by each?
Soln: Detail Method:
B's profit = Rs

528-48

= Rs240

A's profit = Rs 240 + Rs 48 = Rs 288

288
.-. A's profit per month = Rs =Rs72
240
B's profit per month = Rs =Rs48
Now, their capitals are proportional to their profits.
.-. A's capital: B's capital = 72 :48 = 3 : 2
.-. If the difference between their capitals be Re 1,
then A's capital is Rs 3 and B's capital is Rs 2. But the
actual difference is Rs 600.
.-. A's capital = Rs 600 x 3 = Rs 1800
B's capital = Rs 600 x 2 = Rs 1200
Quicker Method: Applying the above rule, we have
B's capital
600
600
600
= Rsl200
576x5
[(528 + 48)5)
1
1
1
480x4
{(528 - 48)4 J
A's capital = Rs 1200 + Rs 600 = Rs 1800.

P R A C T I C E B O O K ON Q U I C K E R MATHS

134
Exercise
1. A puts Rs 795 more in a business than B, but B has
invested his capital for 6 months while A has invested
his for 5 months. If the share of A is Rs 33 more than that
of B out of the total profits of Rs 432, find the total
capital put in the business.
a)Rs2000 b)Rs2790 c)Rs4785 d)Rs7490
2. A puts Rs 550 more in a business than B, but B has
invested his capital for 4 months while A has invested
his for 3 months. If the share of A is Rs 45 more than that
of B out of the total profits of Rs 235, find the capital
contributed by A?a)Rsll20 b)Rs550
c)Rs570
d)Rsl210
3. A puts Rs 375 more in a business than B, but B has
invested his capital for 4 months while A has invested
his for 8 months. If the share of A is Rs 75 more than that
of B out of the total profits ofRs 125, find the capital
contributed by B?
a)Rs750
b)Rs375
c)Rs735
d)Rs573
4. A puts Rs 768 more in a business than B, but B has
invested his capital for 7 months while A has invested
his for 4 months. If the share of A is Rs 42 more than that
of B out of the total profits ofRs 358, find the capital
contributed by B?
a)Rs642
b)Rsl400 c)Rs632
d)Rs462
5. A puts Rs 280 more in a business than B, but B has
invested his capital for 3 months while A has invested
his for 4 months. If the share of A is Rs 55 more than that
of B out of the total profits of Rs 245, find the total
capital in the business.
a)Rsl520 b)Rsl800 c)Rs3320 d) Data inadequate
Answers
l.c
2.a

3.b

4.c

5.c

Miscellaneous
1.

2.

A, B and C can do a work in 20,25 and 30 days respectively. They undertook to finish the work together for Rs
2220, then the share of A exceeds that of B by
a)Rsl20
b)Rsl80
c)Rs300
d)Rs600
(Central Excise, 1989)
A, B and C contract a work for Rs 550. Together A and B
are to do of the work. The share of C should be
a)Rs400

3.

4.

b)Rs300

c)Rs200

d)Rs 183 1

(Clerical Grade, 1991)

A, B and C enter into partnership by making investments in the ratio 3:5:7. After a year, C invests another
Rs 337600 while A withdraws Rs 45600. The ratio of investments then changes to 24:59: 167. How much did A
invest initially?
a) Rs 45600 b) Rs 96000 c) Rs 141600 d) None of these
(LIC, AAO Exam 1988)
Three hikers A, B and C start on a trip with Rs 50 each
and agree to share the expenses equally. If at the end of

the trip, A has Rs 20 left with him, B Rs 30 and C Rs 40,

how must they settle then accounts?
a) C must pay Rs 10 to A b) A must pay Rs 10 to B
c) A must pay Rs 10 to C d) Can't be settled
(ITI1985)
5. A and B invest Rs 3000 and Rs 4000 in a business. A
receives Rs 10 per month out of the profit as a remuneration for running the business and the rest of profit is
divided in proportion to the investments. If in a year 'A'
totally receives Rs 390, what does B receive?
a)Rs630
b)Rs360
c)Rs480
d)Rs380
(IAS 1980)
6. A sum of money is to be divided among A, B and C in
the ratio 2 : 3 : 7. If the total share of A and B together is
Rs 1500 less than C, what is A's share in it?
a) Rs 1000 b) Rs 1500 c) Rs 2000 d) Data inadequate
(BankPO Exam, 1989)
Answers
1 1 1
1. b; Ratio of shares = Ratio of 1 days's work = ' '
= 15:12:10.
.-. A's share = Rs ( ^

B's share = Rs [

2 2 2

2 2 2 0 x

^| |

!?*| |

;, A's share exceeds B's share = Rs 180

2. c; Do yourself.
3. c; Let the initial investments of A, B, C be Rs 3x, Rs 5x and
Rs Ix respectively. Then,
(3x-45600): 5x: (7x +337600) = 24:59:167
3x- 45600
5 x

24
5 9

x = 47200

.-. A invested initially Rs (47200 * 3) = Rs 141600

4. a; Do yourself.
5. b; Total profit - Remuneration = Balance profit.
This balance profit is divided in proportion to their investments.
Balance profit of A _ Investment of A
Balance profit of B Investment of B

o r

390-10x12
3000 3
' Balance profit of B ~ 4000 ~ 4
(Since remuneration of A is Rs 10 per month)

,270
or, Balance profit of B = ~ ^ ~ =Rs360
4 x

Since B does not get any remuneration, hence B receives Rs 360 at the end of the year.
6.b; 7x-(2x + 3x) = Rs 1500
.-. x = Rs750
.-. A = 2x = Rsl500