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Partnership & Selling Price Adjustments

Introduction

Business-related aptitude problems में दो common themes दिखते हैं: Partnerships (जहां दो या अधिक लोग पैसा invest करते हैं और profit share करते हैं) और Selling Price Adjustments (जहां selling price discount या markup की वजह से बदलती है)।

यह pattern इसलिए important है क्योंकि यह profit-sharing logic और pricing adjustments दोनों को test करता है, और competitive exams में अक्सर साथ आता है।

Pattern: Partnership & Selling Price Adjustments

Pattern

Partnership: Profit को (Capital × Time) के ratio में बांटा जाता है।

Selling Price Adjustments: SP = CP × (1 ± % adjustment).

Step-by-Step Example

Question

A और B एक business शुरू करते हैं और क्रमशः ₹40,000 और ₹60,000 invest करते हैं। एक साल बाद ₹30,000 का profit होता है। इसी बीच, उन्होंने एक product बेचा जिसका cost price ₹500 था। उन्होंने उसे 20% profit पर mark किया, लेकिन बाद में marked price पर 10% discount दे दिया। बताइए: 1. A का profit share क्या होगा? 2. Discount के बाद product का selling price क्या होगा?

Options:

  • A. ₹12,000 and ₹540
  • B. ₹10,000 and ₹500
  • C. ₹14,000 and ₹600
  • D. ₹12,000 and ₹500

Solution

  1. Step 1: Calculate the partnership ratio

    A:B = 40,000 : 60,000 = 2 : 3

  2. Step 2: Compute A’s share from total profit

    Total profit = ₹30,000
    A का share = (2/5) × 30,000 = ₹12,000
    B का share = (3/5) × 30,000 = ₹18,000

  3. Step 3: Find the marked price from CP

    CP = ₹500
    Markup = 20%
    Marked Price = 500 × 1.2 = ₹600

  4. Step 4: Apply discount

    Discount = 600 का 10% = ₹60
    SP = 600 - 60 = ₹540

  5. Final Answer:

    A का share = ₹12,000; Discount के बाद SP = ₹540 → Option A

  6. Quick Check:

    2:3 ratio → 12,000 + 18,000 = 30,000 ✅
    SP > CP → Profit बना रहता है (540 > 500) ✔️

Quick Variations

1. Partners की investment durations अलग हो सकती हैं → (investment × time).

2. MP पर multiple या successive discounts।

3. Mark-up और discount का flow: CP → MP → SP.

Trick to Always Use

  • Partnership: Profit share = (Capital × Time) ÷ Total.
  • Price Adjustments: पहले CP से MP निकालें, फिर discount लगाएँ।

Summary

Summary

  • Partnership profit-sharing में investment × time rule इस्तेमाल होता है।
  • Selling price adjustments हमेशा CP → MP → SP पथ का पालन करते हैं।
  • Reverse-checking उपयोगी है: SP + Discount = MP और MP को CP से compare कर profit/loss confirm करें।
  • Business maths problems में दोनों concepts अक्सर साथ मिलते हैं।

याद रखने योग्य उदाहरण:
₹12,000 share & ₹540 discounted SP

Practice

(1/5)
1. A and B invest ₹20,000 and ₹30,000 in a business. After a year they earn a profit of ₹25,000. Find A’s share of the profit.
easy
A. ₹10,000
B. ₹12,000
C. ₹15,000
D. ₹20,000

Solution

  1. Step 1: Convert capital to ratio

    A:B = 20,000 : 30,000 = 2 : 3.

  2. Step 2: Add ratio parts

    Total parts = 2 + 3 = 5.

  3. Step 3: Compute A’s profit share

    A’s share = (2/5) × 25,000 = ₹10,000.

  4. Final Answer:

    ₹10,000 → Option A

  5. Quick Check:

    B’s share = (3/5) × 25,000 = 15,000 → 10,000 + 15,000 = 25,000 (matches total profit) ✅
Hint: Convert investments into a ratio, then multiply by total profit.
Common Mistakes: Sharing profit equally instead of by investment ratio.
2. A shopkeeper buys an article at ₹400. He marks it 25% above cost and then allows a 20% discount on the marked price. Find the selling price.
easy
A. ₹380
B. ₹400
C. ₹420
D. ₹450

Solution

  1. Step 1: Calculate marked price

    MP = 400 × 1.25 = ₹500.

  2. Step 2: Apply discount

    Discount = 20% of 500 = ₹100.

  3. Step 3: Find selling price

    SP = 500 - 100 = ₹400.

  4. Final Answer:

    ₹400 → Option B

  5. Quick Check:

    SP = CP → No profit/loss → Correct consistency check! ✅
Hint: Always compute MP first (using markup), then subtract discount to get SP.
Common Mistakes: Applying discount on CP instead of MP.
3. A trader marks goods at 40% above cost price. He offers a 20% discount on the marked price. If cost price is ₹600, find the selling price.
easy
A. ₹682
B. ₹700
C. ₹720
D. ₹672

Solution

  1. Step 1: Calculate marked price

    MP = 600 × 1.4 = ₹840.

  2. Step 2: Apply discount

    Discount = 20% of 840 = ₹168.

  3. Step 3: Find selling price

    SP = 840 - 168 = ₹672.

  4. Final Answer:

    ₹672 → Option D

  5. Quick Check:

    Profit = 72 → 72 is 12% of 600 → consistent with SP > CP ❤️
Hint: Apply markup on CP to get MP, then compute discount on MP.
Common Mistakes: Subtracting discount percent directly from CP instead of MP.
4. C invests ₹50,000 for 1 year while D invests ₹70,000 for 8 months. They earn a profit of ₹29,000. Find D’s share.
medium
A. ₹16,000
B. ₹12,000
C. ₹14,000
D. ₹15,000

Solution

  1. Step 1: Convert investment to capital×time

    C = 50,000 × 12 = 6,00,000; D = 70,000 × 8 = 5,60,000.

  2. Step 2: Form ratio

    C:D = 6,00,000 : 5,60,000 = 15 : 14.

  3. Step 3: Compute D’s share

    D’s share = (14/29) × 29,000 = ₹14,000.

  4. Final Answer:

    ₹14,000 → Option C

  5. Quick Check:

    C’s share = 15,000 → 15,000 + 14,000 = 29,000 (correct) ✅
Hint: Multiply each capital by its duration before forming the ratio.
Common Mistakes: Using capital ratio only and ignoring time differences.
5. E invests ₹60,000 for 1 year while F invests ₹40,000 for 6 months. If total profit is ₹24,000, find F’s share.
medium
A. ₹6,000
B. ₹8,000
C. ₹10,000
D. ₹12,000

Solution

  1. Step 1: Convert each to capital×time

    E = 60,000 × 12 = 7,20,000; F = 40,000 × 6 = 2,40,000.

  2. Step 2: Form ratio

    E:F = 3 : 1.

  3. Step 3: Compute F’s share

    F’s share = (1/4) × 24,000 = ₹6,000.

  4. Final Answer:

    ₹6,000 → Option A

  5. Quick Check:

    E’s share = 18,000 → 18,000 + 6,000 = 24,000 → correct! ✅
Hint: Always convert to capital×time before forming the ratio.
Common Mistakes: Ignoring time or mixing months and years.

Mock Test

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