Question : A, B and C are partners sharing profits and losses in the ratio of 9: 6: 5. D is admitted as a new partner for 1/4th share. B sacrifices 1/20th from his share in favour of D and the rest of the sacrifice was made by A and C in the ratio of 3: 1. The sacrificing ratio and new profit sharing ratio of the partners will be _________.
Option 1: SR 2:1:2 and NPSR 6: 5: 4: 5
Option 2: SR 3: 1: 1 and NPSR 5: 5: 4: 5
Option 3: SR 3: 1: 1 and NPSR 6: 5: 4: 5
Option 4: None of the above
Correct Answer: SR 3: 1: 1 and NPSR 6: 5: 4: 5
Solution : Answer = SR 3: 1: 1 and NPSR 6: 5: 4: 5
Calculation of Sacrificing Ratio : D's share =$\frac{1}{4}$, Out ofwhich $\frac{1}{20}$ is given by B.
Remaining Share of D=$\frac{1}{4}-\frac{1}{20}=\frac{5-1}{20}=\frac{4}{20}$
This $\frac{4}{20}$ share is sacrificed by A and C in the ratio of 3: 1
Hence, A's Sacrifice =$\frac{4}{20} \times \frac{3}{4}=\frac{3}{20}$
C's Sacrifice =$\frac{4}{20} \times \frac{1}{4}=\frac{1}{20}$
Scarface Ratio of A, B and C=$\frac{3}{20}: \frac{1}{20} \frac{1}{20}$ or $3: 1: 1$ (ii) Calculation of New Ratio: A: $\frac{9}{20}-\frac{3}{20}=\frac{6}{20}$ B: $\frac{6}{20}-\frac{1}{20}=\frac{5}{20}$ C: $\frac{5}{20}-\frac{1}{20}=\frac{4}{20}$
A : $\frac{1}{4}$ or $\frac{5}{20}$
New Ratio of A B, C and D=$\frac{6}{20} \frac{5}{20}: \frac{4}{20} \frac{5}{20}$ or $6: 5: 4: 5$. Hence, the correct option is 3.
Question : A, B and C are partners sharing profits in the ratio of 5: 3: 2. They admit D into partnership. The new profit sharing ratio of partners is 3: 2: 2: 3. the sacrificing ratio is ____________.
Option 1: 5:3:2
Option 2: 2:1:1
Option 3: 2:1
Question : A, B and C were partners in a firm sharing profits in a 3: 3: 2 ratio. They admitted D as a new partner for 4/7 profit. D acquired his share 2/7 from A, 1 / 7 from B and 1 / 7 from C. The new profit sharing ratio will be
Option 1: 5:13:6:32
Option 2: 5:13:6:4
Option 3: 3: 3: 2: 4
Question : A, B and C are partners sharing profits in the ratio of 7:6:7, B retires and his shares are divided equally between A and C. The New profit-sharing ratio of the remaining partners will be
Option 1: 1:1
Option 2: 4:5
Option 3: 3:2
Option 4: 2:3
Question : H, O and D were partners in a firm sharing profits and losses in the ratio of 2:2:1. The partners decide to share future profits and losses in the ratio of 3:2:1. Each partner’s gain or sacrifice due to change in ratio will be :
Option 1: H Gain 3/30, O Sacrifice 2/30, D sacrifice 1/30
Option 2: H Sacrifice 3/30, O gain 2/30, D Gain 1/30
Option 3: H Sacrifice 2/30, O Sacrifice 1/30, D Gain 3/30
Question : A, B and C are partners in a firm sharing profits and losses in the ratio of 3:2:1. The partners decide to share future profits and losses in the ratio of 5:3:2. Each partner’s gain or sacrifice due to change in the ratio will be :
Option 1: A sacrifice 1/30, B Gain 1/30, Z Nil
Option 2: A Nil, B sacrifice 1/30 and C gain 1/30
Option 3: A gain 1/30, B Nil, C sacrifice 1/30
Option 4: A Nil, B gain 1/30 and C sacrifice 1/30
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