By the end of this chapter you'll be able to…

  • 1Share profit in the ratio of each partner's capital × time (capital-months)
  • 2Handle a working partner's salary/commission and charity taken off the top
  • 3Split mid-year additions, withdrawals and late joins into time segments
  • 4Solve reverse questions for an unknown capital, duration or total profit
  • 5Reduce multi-partner capital-months to a clean ratio quickly
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Why this chapter matters in SSC CGL
Partnership is a single-rule chapter — profit follows capital × time — so it delivers a near-guaranteed mark for very little study. The only place candidates slip is treating a working partner's commission or a mid-year withdrawal carelessly. Once the capital-months habit is in place, even the reverse questions (find a duration or a capital) become one equation.

Partnership — SSC CGL Quantitative Aptitude

Partnership is one rule wearing different costumes: profit is divided in the ratio of each partner's capital × time. Compute everyone's "capital-months", reduce to a ratio, and share the profit. The only complications are a working partner (who takes a salary/commission off the top first) and mid-year changes (which you split into time segments). Nothing else.


1. What SSC actually asks

Tier 1: ~1 Q · Tier 2: 1 Q. Types: equal-time (share by capital), different-time (share by capital × time), a partner joining or withdrawing mid-year, a working partner taking a commission, and reverse questions (find a capital or a duration from the profit split).


2. The one principle: capital × time

  • Same time for all partners → profit ratio = capital ratio. Invest ₹5000 and ₹7000 for a year → shares in .
  • Different times → multiply each capital by its months. A's ₹8000 for 6 months vs B's ₹6000 for 8 months: despite unequal capital.

Reduce the capital-months to lowest terms; that ratio divides every rupee of profit.


3. Working partner and charity

Some profit is removed before the capital split:

  • Working (active) partner takes a salary or a percentage commission for managing; the remainder is divided by capital-months.
  • Charity / reserve percentages come off the top too.

Example: profit ₹19,000, A (₹20,000) is working partner taking 10%, B has ₹30,000. A's commission ; remaining splits → A gets . A's total .


4. Mid-year changes — split into segments

If a partner adds or withdraws money partway, treat each stretch as its own capital-months and add them:

  • A invests ₹3000 for 4 months, then ₹4000 for the next 8 months → capital-months.
  • A partner joining late simply invests for fewer months: ₹60,000 from month 4 counts as .

5. Reverse questions

Given the profit split, run the rule backwards:

  • Find a duration: if A (₹3000, 8 months) and B (₹4000) share profit , then months.
  • Find total profit: if A's capital fraction is after 5% charity and A gets ₹855, then .

6. Solved PYQ-style examples

Q1. A and B invest ₹5000 and ₹7000 for the same period. If the total profit is ₹2400, B's share is… Solution. Ratio → B ₹1400.

Q2. A puts in ₹8000 for 6 months and B ₹6000 for 8 months. A profit of ₹5000 is divided as… Solution. ₹2500 each.

Q3. A invests ₹3000 for 4 months and then ₹4000 for the next 8 months; B invests ₹4000 for the whole year. The profit ratio A : B is… Solution. A ; B 11 : 12.

Q4. A (₹45,000) starts a business; B joins after 3 months with ₹60,000. At year end the profit is ₹14,000. B's share is… Solution. A ; B ₹7000.

Q5. A, B, C invest in the ratio 2 : 3 : 5 for equal time. Of a ₹20,000 profit, C receives… Solution. ₹10,000.


7. Exam protocol

  1. Write each partner's capital × months; reduce to a ratio before touching the profit.
  2. Equal time → capital ratio directly; don't multiply by months needlessly.
  3. Working partner's commission/salary and any charity come off the top first.
  4. Mid-year change → split into segments and sum the capital-months.
  5. Reverse questions: set the capital-months ratio equal to the profit ratio and solve for the unknown.

Key formulas & results

Everything to memorise for the exam hall, in one card. Screenshot this for revision.

Core sharing rule
Capital × time. Equal time collapses it to the capital ratio.
Working partner
Commission/salary comes off the top; the rest splits by capital-months.
Segmented capital-months
Split every mid-year change into stretches and add.
Reverse for duration
Set capital-months ratio equal to the profit ratio.
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Traps SSC CGL sets — and how to dodge them

These are the exact option-traps and misreads that cost marks under negative marking.

WATCH OUT
Sharing by capital alone when the times differ.
Multiply each capital by its months first. ₹8000 for 6 months ties ₹6000 for 8 months at 48000 capital-months each — a 1:1 split, not 4:3.
WATCH OUT
Splitting the whole profit by capital when there's a working partner.
Remove the commission/salary first, then divide only the remainder by capital-months, and add the commission back to the working partner's share.
WATCH OUT
Ignoring a mid-year withdrawal or addition.
Break that partner's investment into segments — capital before the change times its months, plus capital after times its months — and sum them.
WATCH OUT
Giving a late-joining partner a full year of time.
Count only the months actually invested: joining after 3 months means 9 months, so ₹60,000 counts as 540,000 capital-months.
WATCH OUT
Forgetting charity/reserve deductions in reverse problems.
If 5% goes to charity, a partner's share is their fraction of 0.95 × Profit. Back out the charity before solving for the total.

Exam-pattern practice

PYQ-style questions with full solutions. Work through them as a readiness check — mark yourself honestly and get your gap report at the end.

Readiness check

Are you exam-ready for Partnership?

9 problems from this chapter. Try each one, reveal the worked solution, mark yourself honestly — get your gap report at the end.

9 questions~6 min

5-minute revision

The whole chapter, distilled. Read this the night before the exam.

  • Profit share ∝ capital × time (capital-months)
  • Equal time → share directly by capital ratio
  • Working partner's commission/salary and charity come off the top first
  • Mid-year change → split into segments and add the capital-months
  • Late join → count only the months actually invested
  • Reverse questions: set capital-months ratio = profit ratio and solve
  • Reduce multi-partner capital-months to lowest terms before splitting
  • Charity of x% means shares come out of (1 − x/100) × profit

SSC CGL question blueprint

How this topic is asked, tier by tier — so you can prep to the pattern.

Typical weightage: 5

Question styleMarks eachTypical countWhat it tests
Tier 1 — equal/unequal time sharing2 (1 Q × 2 marks)
Tier 2 — working partner, mid-year change, reverse3 (1 Q × 3 marks)
Prep strategy
  • Drill capital-months computation until it's reflexive
  • Practise 5 working-partner and 5 mid-year-change problems
  • Do reverse questions (find time/capital/total) to cover the full range
  • Timed set: 8 partnership questions in 6 minutes

Exam-hall strategy

Battle-tested tips from mentors and toppers for this topic under the sectional clock.

  1. List each partner's capital × months, then reduce to a ratio before dividing profit.
  2. Deduct commission, salary and charity off the top before the capital split.
  3. Segment any mid-year change and sum the pieces.
  4. For reverse questions, equate the capital-months ratio to the profit ratio.
  5. Sanity-check: the partner with the most capital-months must get the largest share.

Beyond the exam

Where this skill shows up in the job you're competing for — and in life.

Business equity

Startup and firm profit distribution mirrors capital-months when partners contribute different amounts at different times.

Joint ventures

Splitting returns from a shared property or venture uses exactly this proportion of investment and duration.

Group buying

Dividing gains (or costs) among contributors who put in unequal sums for unequal periods is the same capital-months idea.

Where else this topic is tested

Prepare once, score in every exam that asks it.

SSC CHSL~1 Q — basic capital ratio
SSC CPO1 Q — working partner types
IBPS / RRB Clerk~1 Q — capital-months
RRB NTPC~1 Q — simple sharing

Questions aspirants ask

Pulled from the Q&A community and mentor sessions.

Usually one in each tier. It's a quick, reliable mark once the capital × time habit is fixed.

Simple: all partners invest for the same time, so profit follows capital. Compound: times differ, so profit follows capital × time (capital-months).

The working partner first takes a fixed salary or a percentage commission for managing the business; only the leftover profit is divided in the capital-months ratio.

Break their investment into time stretches, compute capital × months for each stretch, and add them to get their total capital-months.

Yes — these reverse questions set the capital-months ratio equal to the given profit ratio and solve for the missing time or capital.
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