ব্যাংক জব নিয়োগ পরীক্ষা – গণিত – Partnership

ব্যাংক জব নিয়োগ পরীক্ষা – গণিত – Partnership

• Partnership

  Two or more people can get together to do business by pooling resources. The deal is known as partnership. All the people who have invested money in the partnership are called partners.

• If investments of all the partners are for the same time period, the gain or loss is distributed among the partners = the ratio of their investments.

  Assume P and Q invest Tk. a and Tk. b respectively for a year in a partnership, then at the end of the year:
  (P’s share of profit) : (Q’s share of profit) = a : b.

• If investments are for different time periods, then equivalent capitals are calculated for a unit of time

  Assume A invests Tk. a for x months and B invests Tk. b for y months then,
  (A’s share of profit) : (B’s share of profit)= ax : by.

• A partner who manages the business is known as a working partner

• A partner who simply invests the money is a sleeping partner.

Example 1:
Samir started   a software business by investing Tk. 40,000 . After six months , Nitish Joined him with a capital of Tk. 60,000 . After 3 years , they
earned a profit of Tk. 27,900 . What was Samir’s share in the profit ?
Answer :
Short tricks :   Samir : Nitish share of capital
= ( 40,000 x 36 ) : ( 60,000 x 30 ) =  1440000 : 1800000 = 4 : 5 .
Samir’s share is =  Rs . 27900 x 4 / 9 = Tk. 12400.

Example 2:
Anil, Mukesh and Ritesh started a business by investing Tk.125000 Tk. 150000 and Tk.175000 respectively. Find the share of each, out of an annual profit of Tk. 93,600.
Answer :
Ration of share Anil, Mukesh and Ritesh = Ratio of their investment

Anil : Mukesh : Ritesh = 125000 : 150000 : 175000 = 5 : 6 : 7
Anil share = Tk. [93600 x 5 / 18 ] = 26000.
Mukesh share = Tk. [93600 x 6 / 18 ] = 31200.
Ritesh share = Tk. [93600 x 7 / 18 ] = 36400.

Example 3 :
Jon  and Harry started a partnership business investing some amount of money in the ratio of 2 : 3 . Ron joined them after six months with an amount equal to that of Harry . In what proportion should the profit at the end of one year be distributed among Jon , Harry and Ron ?
Answer :
Short tricks :
Let the initial investment money ratio of Jon and Harry is 2x and 3x
So Jon , Harry and Ron ratio of investment is ( Jon : Harry : Ron ) = (2x X 12 ) : ( 3x X 12 ) : ( 3x X 6 ) = 24 : 36 : 18 = 4 : 6 : 3 .

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