Question Tag: Minimum Guarantee

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FA – May 2023 – L1 – SA – Q11 – Partnership Accounts

Calculating the share of profit for a partner with a guaranteed minimum share.

Saka, Bako and Sule are in partnership sharing profits or losses in the ratio 3:2:1. During the year, the partnership divisible profit was N17,730,000. Saka, but not Bako, guaranteed Sule a minimum share of profit of N3,800,000. Calculate the share of profit of Saka.

A. N5,850,900

B. N6,965,000

C. N8,000,000

D. N8,020,000

E. N8,865,000

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FA – May 2023 – L1 – SA – Q11 – Partnership Accounts

Calculating the share of profit for a partner with a guaranteed minimum share.

Saka, Bako and Sule are in partnership sharing profits or losses in the ratio 3:2:1. During the year, the partnership divisible profit was N17,730,000. Saka, but not Bako, guaranteed Sule a minimum share of profit of N3,800,000. Calculate the share of profit of Saka.

A. N5,850,900

B. N6,965,000

C. N8,000,000

D. N8,020,000

E. N8,865,000

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