साझेदारी फर्म का लेखांकन
Accounting for Partnership Firms
CLASS 12 • COMPLETE NOTES • HINDI + ENGLISH
2.1
साझेदारी का अर्थ, परिभाषा एवं प्रकृति
Meaning, Definition & Nature of Partnership
📖 Legal Definition | कानूनी परिभाषा
भारतीय साझेदारी अधिनियम 1932 की धारा 4 के अनुसार —
साझेदारी उन व्यक्तियों का संबंध है जो सभी के लिए या किसी एक के द्वारा किए गए व्यवसाय के लाभ को आपस में बाँटने के लिए सहमत होते हैं।
Partnership is the relation between persons who have agreed to share the profits of a business carried on by all or any one of them acting for all.
साझेदारी फर्म का लेखांकन — अवधारणा | Partnership Firm Accounting — Overview
साझेदारी की प्रकृति | Nature of Partnership
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1दो या दो से अधिक व्यक्ति (Two or More Persons) Minimum 2 persons required. Maximum: Banking = 10, Others = 20 (as per Companies Act)
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2अनुबंध / Agreement Must have a written or oral agreement between partners
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3वैध व्यवसाय (Lawful Business) Business must be legal and profit-making
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4लाभ में हिस्सेदारी (Sharing of Profit) Profits (and losses) are shared in agreed ratio. Sharing profits is must — but not necessarily losses.
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5पारस्परिक एजेंसी (Mutual Agency) Every partner is both an agent and a principal — can bind the firm by their actions
2.2
साझेदारी की विशेषताएँ / लक्षण
Features / Characteristics of Partnership
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1असीमित दायित्व (Unlimited Liability) Each partner is personally liable for all debts of the firm, even from personal property
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2कोई स्वतंत्र अस्तित्व नहीं (No Separate Legal Entity) Unlike a company, partnership firm has no separate legal existence from its partners
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3सामूहिक स्वामित्व (Joint Ownership) All partners jointly own the assets of the firm
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4अंतरण पर प्रतिबंध (Restriction on Transfer) A partner cannot transfer his share to an outsider without consent of all partners
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5स्वैच्छिक विघटन (Voluntary Dissolution) Firm can be dissolved by agreement between partners at any time
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6पारस्परिक विश्वास (Mutual Trust) Partnership is based on faith and confidence among partners
साझेदारों के प्रकार — Active, Sleeping, Nominal | Types of Partners in a Partnership Firm
2.3
एक आदर्श साझेदारी के मूल तत्व
Essential Elements of an Ideal Partnership
एक आदर्श साझेदारी में निम्नलिखित तत्व होने चाहिए — For a partnership to be ideal and successful, the following elements must exist:
- ✔स्पष्ट एवं लिखित अनुबंधClear & Written Agreement (Partnership Deed)
- ✔समान उद्देश्य एवं लक्ष्यCommon purpose and shared goals
- ✔पारस्परिक विश्वास एवं सहयोगMutual trust, co-operation and good faith
- ✔उचित प्रबंधन व्यवस्थाProper management and division of responsibilities
- ✔लाभ-हानि का उचित बँटवाराFair sharing of profits and losses
- ✔पंजीकरण (Registration)Registration under Partnership Act (optional but advisable)
2.4
साझेदारों के अधिकार
Rights of Partners
- ★लाभ में हिस्सा पाने का अधिकारRight to share in profits in agreed ratio
- ★फर्म के प्रबंधन में भाग लेने का अधिकारRight to participate in the management of the firm
- ★फर्म की पुस्तकें देखने का अधिकारRight to inspect firm's books of accounts
- ★ऋण पर ब्याज पाने का अधिकारRight to receive interest @ 6% p.a. on loans given to firm (if deed is silent)
- ★नए साझेदार के प्रवेश पर आपत्ति का अधिकारRight to object to admission of a new partner
- ★फर्म की ओर से किए गए व्यय की प्रतिपूर्तिRight to be indemnified for expenses incurred in ordinary course of business
2.5
साझेदारों के कर्तव्य
Duties of Partners
- ●परिश्रम से व्यवसाय चलानाDuty to carry on business diligently and to the best advantage
- ●सच्चाई और ईमानदारीDuty to be just and faithful to other partners
- ●लाभ जमा करनाDuty to account for any personal profit earned using firm's property
- ●प्रतिस्पर्धी व्यवसाय न करनाDuty not to carry on a competing business without consent
- ●नुकसान की भरपाईLiable to make good losses caused by willful neglect or fraud
- ●पूँजी का उपयोग सही तरह से करनाDuty to use firm's property exclusively for firm's business
2.6
साझेदारी संलेख / करार–आशय
Partnership Deed — Meaning, Contents & Importance
📋 What is Partnership Deed? | साझेदारी संलेख क्या है?
साझेदारी संलेख वह लिखित दस्तावेज़ है जिसमें साझेदारों के बीच के समझौते की सभी शर्तें दर्ज होती हैं।
A Partnership Deed (also called Articles of Partnership) is a written document containing all terms and conditions agreed upon by the partners.
साझेदारी संलेख — एक लिखित कानूनी दस्तावेज़ | Partnership Deed — A legal written document signed by all partners
साझेदारी संलेख की विषय-वस्तु | Contents of Partnership Deed
📌 Basic Contents
- फर्म का नाम और पता / Name & address of firm
- साझेदारों के नाम / Names of partners
- व्यवसाय की प्रकृति / Nature of business
- पूँजी की राशि / Amount of capital
- लाभ-हानि अनुपात / Profit & loss ratio
📌 Financial Contents
- पूँजी पर ब्याज दर / Interest on capital
- ऋण पर ब्याज दर / Interest on drawings
- वेतन/कमीशन / Salary, commission to partners
- लेखांकन वर्ष / Accounting year
- विघटन की शर्तें / Dissolution terms
साझेदारी संलेख के अभाव में भारतीय साझेदारी अधिनियम 1932 की व्यवस्थाएँ
⚠️ Important: If there is NO partnership deed, the following rules of Indian Partnership Act 1932 apply automatically:
| विषय (Subject) | अधिनियम की व्यवस्था (Act Provision) |
|---|---|
| लाभ-हानि का बँटवारा / Profit & Loss sharing | बराबर-बराबर / Equal share |
| पूँजी पर ब्याज / Interest on Capital | कोई ब्याज नहीं / Nil (No interest) |
| आहरण पर ब्याज / Interest on Drawings | कोई ब्याज नहीं / Nil |
| साझेदार को वेतन / Salary to partner | कोई वेतन नहीं / Nil |
| फर्म को दिए ऋण पर ब्याज / Interest on Loan | 6% प्रति वर्ष / 6% per annum |
💡 साझेदारी संलेख का महत्व | Importance of Partnership Deed
यह विवादों से बचाता है, अधिकारों की स्पष्टता देता है, कानूनी सुरक्षा प्रदान करता है और व्यवसाय को सुचारू रूप से चलाने में सहायक है।
It prevents disputes, clarifies rights & duties, provides legal protection, and helps smooth business operations.
2.7
साझेदारी खाते (Partners' Accounts)
Capital Account, Current Account & Drawings
प्रत्येक साझेदार के लिए दो प्रकार के खाते बनाए जा सकते हैं — For each partner, two types of accounts can be maintained:
Method 1: Fixed Capital Method
स्थिर पूँजी विधि
- Capital A/c = Fixed (only changes on introduction/withdrawal)
- Current A/c = All adjustments (salary, interest, drawings, profit)
- Two separate accounts maintained
Method 2: Fluctuating Capital Method
परिवर्तनशील पूँजी विधि
- Only Capital A/c maintained
- All adjustments made in Capital A/c itself
- Balance keeps changing every year
स्थिर पूँजी विधि vs परिवर्तनशील पूँजी विधि | Fixed Capital vs Fluctuating Capital Method — Comparison
Profit & Loss Appropriation Account (लाभ-हानि विनियोग खाता)
📊 P&L Appropriation Account Format
Net Profit (from P&L A/c)
Less: Interest on Capital, Salary, Commission to Partners
Add: Interest on Drawings
= Divisible Profit → Shared in Profit Sharing Ratio
Less: Interest on Capital, Salary, Commission to Partners
Add: Interest on Drawings
= Divisible Profit → Shared in Profit Sharing Ratio
लाभ-हानि विनियोग खाता — प्रारूप | Profit & Loss Appropriation Account Format
✏️ Example / उदाहरण
Ram and Shyam are partners with capitals ₹1,00,000 and ₹80,000.
Interest on capital @ 6% p.a., Ram's salary ₹12,000 p.a.
Net Profit = ₹50,000. Profit sharing ratio = 3:2
| P&L Appropriation A/c (Dr.) | Amount (₹) | P&L Appropriation A/c (Cr.) | Amount (₹) |
|---|---|---|---|
| Interest on Capital: Ram: 1,00,000 × 6% = 6,000 Shyam: 80,000 × 6% = 4,800 | 10,800 | Net Profit b/d | 50,000 |
| Salary to Ram | 12,000 | ||
| Profit transferred: Ram (3/5): 16,320 Shyam (2/5): 10,880 | 27,200 | ||
| Total | 50,000 | Total | 50,000 |
2.8
नये साझेदार को लाभ की गारण्टी
Guarantee of Profit to a New Partner
📖 Meaning | अर्थ
जब किसी नए साझेदार को फर्म में शामिल करते समय यह वचन दिया जाता है कि उसे कम से कम एक निश्चित राशि का लाभ मिलेगा, तो उसे गारण्टी कहते हैं।
When an existing partner(s) promise a new partner that his share of profit will not be less than a guaranteed minimum amount, it is called a Guarantee of Profit.
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Aयदि वास्तविक लाभ कम हो तो अंतर गारण्टी देने वाले साझेदार वहन करते हैं। If actual profit < guaranteed amount, the shortfall is borne by the guaranteeing partner(s)
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Bयदि वास्तविक लाभ गारण्टी से अधिक हो तो कोई समायोजन नहीं। If actual profit > guaranteed amount, no adjustment needed
✏️ Example / उदाहरण
A, B and C are partners sharing profits 3:2:1. C (new partner) is guaranteed minimum ₹15,000.
Total Profit = ₹60,000.
C's share = 1/6 × 60,000 = ₹10,000 (less than guarantee of ₹15,000)
Shortfall = ₹5,000 → borne by A (guarantor) → A's profit reduced by ₹5,000, C gets ₹15,000.
2.9
साझेदारी के फर्म अन्तिम खाते
Final Accounts of Partnership Firm
साझेदारी फर्म तीन प्रकार के अंतिम खाते तैयार करती है — A partnership firm prepares three final accounts:
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1व्यापार खाता (Trading Account) Shows gross profit/loss → Opening stock, purchases, sales, closing stock
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2लाभ-हानि खाता (Profit & Loss Account) Shows net profit/loss → All expenses and incomes of the firm
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3लाभ-हानि विनियोग खाता (P&L Appropriation Account) Distributes net profit among partners after interest, salary, commission
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4तुलन पत्र (Balance Sheet) Shows financial position — Assets and Liabilities including partners' capital
तुलन पत्र (Balance Sheet) — संपत्ति और देयताएँ | Balance Sheet showing Assets and Liabilities of a Partnership Firm
📐 Key Formulas | मुख्य सूत्र
✦ Interest on Capital = Capital × Rate/100 × Time
✦ Interest on Drawings = Total Drawings × Rate/100 × Average Period/12
✦ Net Profit (after P&L App.) = Net Profit – Interest on Capital – Salary – Commission + Interest on Drawings
✦ Partners' Share = Remaining Profit × Individual Ratio / Total Ratio
✦ Interest on Drawings = Total Drawings × Rate/100 × Average Period/12
✦ Net Profit (after P&L App.) = Net Profit – Interest on Capital – Salary – Commission + Interest on Drawings
✦ Partners' Share = Remaining Profit × Individual Ratio / Total Ratio
📌 याद रखें (Remember): Interest on Capital = Debit in P&L Appropriation A/c | Interest on Drawings = Credit in P&L Appropriation A/c
2.10
महत्वपूर्ण तथ्य • उपयोगी प्रश्न • क्रियात्मक प्रश्न
Important Facts • Useful Questions • Practice Questions
⭐ महत्वपूर्ण तथ्य (Important Facts)
- !साझेदारी अधिनियम 1932 में 74 धाराएँ हैं।Indian Partnership Act 1932 has 74 Sections
- !पंजीकरण अनिवार्य नहीं है, लेकिन फायदेमंद है।Registration is not compulsory but highly advisable
- !बिना पंजीकरण के फर्म तीसरे पक्ष पर मुकदमा नहीं कर सकती।Unregistered firm CANNOT sue a third party
- !साझेदार की मृत्यु/दिवालियेपन से फर्म भंग हो सकती है।Death or insolvency of a partner may dissolve the firm
- !कार्यशील साझेदार (Active), सुप्त साझेदार (Sleeping), नाममात्र साझेदार (Nominal) — ये मुख्य प्रकार हैं।Types: Active/Working, Sleeping/Dormant, Nominal, Minor, Sub-partner
❓ उपयोगी प्रश्न (Short Answer Questions)
- Qसाझेदारी की परिभाषा दीजिए। (Define Partnership)
- Qसाझेदारी संलेख के अभाव में कौन-कौन सी व्यवस्थाएँ लागू होती हैं?(What provisions apply in absence of partnership deed?)
- Qलाभ-हानि विनियोग खाते और लाभ-हानि खाते में क्या अंतर है?(Difference between P&L A/c and P&L Appropriation A/c?)
- Qस्थिर और परिवर्तनशील पूँजी विधि में अंतर बताइए।(Fixed vs Fluctuating Capital Method — differences)
📝 क्रियात्मक प्रश्न (Practice Problem)
🖊️ Practice / अभ्यास
Mohan, Rohan and Sohan are partners with capitals of ₹2,00,000, ₹1,50,000 and ₹1,00,000 respectively. Their profit sharing ratio is 2:2:1. Partnership deed provides:
• Interest on capital @ 5% p.a.
• Mohan's salary = ₹24,000 p.a.
• Interest on drawings: Mohan ₹2,000, Rohan ₹1,500, Sohan ₹1,000
Net Profit for the year = ₹1,10,000
Prepare: P&L Appropriation Account and Partners' Capital Accounts.
| P&L Appropriation A/c (Dr.) | P&L Appropriation A/c (Cr.) | ||
|---|---|---|---|
| Interest on Capital: Mohan: ₹10,000 Rohan: ₹7,500 Sohan: ₹5,000 | ₹22,500 | Net Profit b/d | ₹1,10,000 |
| Salary (Mohan) | ₹24,000 | Int. on Drawings: Mohan+Rohan+Sohan | ₹4,500 |
| Profit share: Mohan (2/5): ₹27,200 Rohan (2/5): ₹27,200 Sohan (1/5): ₹13,600 | ₹68,000 | ||
| Total | ₹1,14,500 | Total | ₹1,14,500 |
⚡ Quick Revision | त्वरित दोहराव
Partnership Act
भारतीय साझेदारी अधिनियम 1932
भारतीय साझेदारी अधिनियम 1932
No deed → Equal Profit
संलेख नहीं → बराबर लाभ
संलेख नहीं → बराबर लाभ
Loan Interest = 6% p.a.
ऋण पर ब्याज = 6%
ऋण पर ब्याज = 6%
No Interest on Capital
(without deed) / संलेख के बिना
(without deed) / संलेख के बिना
Mutual Agency
पारस्परिक एजेंसी — key feature
पारस्परिक एजेंसी — key feature
Unlimited Liability
असीमित दायित्व
असीमित दायित्व