# Volume-1 | Chapter-5 | Question: 11 to 15 | Admission Of A Partner | Ts grewal solution 2020-21 | Class-12th

#### Question 11:

A and B are partners sharing profits in the ratio of 3 : 2. C is admitted as a partner. The new profit-sharing ratio among A, B and C is 4 : 3 : 2. Find out the sacrificing ratio.

 A B C OLD RATION 3 : 2 NEW RATIO 4  : 3  : 2

Sacrificing Share = Old Ratio − New Ratio

 A’s =3/5-4/9 =7/45 B’s =2/5-3/9 =3/45 A B Sacrificing sharing ratio = 7/45 : 3/45 = 7 : 3

#### Question 12:

A, B and C are partners sharing profits in the ratio of 4 : 3 : 2. D is admitted for 1/3rd share in future profits. What is the sacrificing ratio?

 A B C OLD RATIO  = 4 : 3 : 2

D is admitted for 1/3share of profit

Let the combined share of profit of A, B C and D be = 1

Combined share of A, B and C after D’s admission = 1 − D’s shares

=1-1/3

=2/3

New Ratio = Old Ratio  combined share of A, B and C

 A’s =4/9×2/3 =8/27 B’s =3/9×2/3 =6/27 C’s =2/9×2/3 =4/27

Sacrificing Ratio = Old Ratio − New Ratio

 A’s =4/9-8/27 =4/27 B’s =3/9-6/27 =3/27 C’s =2/7-4/27 =2/27 A B C Sacrificing sharing ratio = 4/27 : 3/27 : 2/27 = 4 : 3 : 2

#### Question 13:

A, B, C and D are in partnership sharing profits and losses in the ratio of 36 : 24 : 20 : 20 respectively. E joins the partnership for 20% share and A, B, C and D in future would share profits among themselves as 3/10 : 4/10 : 2/10 : 1/10. Calculate new profit-sharing ratio after E's admission .

 A B C D OLD RATIO  = 36 : 24 : 20 : 20

E is admitted for 20/100 share

Let combined share of profit of all partners after E’s admission = 1

Combined share of A, B, C and D after E’s admission = 1 − E’s Share
=1-20/100

=80/100

New Ratio = Combined of A, B, C and D  Agreed Share of A, B, C and D

 A’s =80/100×3/10 =24/100 B’s =80/100×4/10 =32/100 C’s =80/100×2/10 =16/100 D’s =80/100×1/10 =8/100 A B C D E New profit sharing ratio = 24/100 : 32/100 : 16/100 : 8/100 : 20/100 = 6 : 8 : 4 : 2 : 5

#### Question 14:

X and Y are partners sharing profits and losses in the ratio of 3 : 2. They admit Z into partnership. X gives 1/3rd of his share while Y gives 1/10th from his share to Z. Calculate new profit-sharing ratio and sacrificing ratio.

Old Ratio of X and Y is 3 : 2.

X's sacrifice=13×35=315Y's sacrifice=110Sacrificing Ratio=315:110or  2 :1

New Ratio = Old Share − Share Sacrificed

X's new share=35-315=615Y's new share=25-110=310Z's share=315+110=930New Ratio=615:310:930=4 :3 : 3

#### Question 15:

A, B and are partners sharing profits in the ratio of 2 : 2 : 1. D is admitted as a new partner for 1/6th share. C will retain his original share. Calculate the new profit-sharing ratio and sacrificing ratio.

Calculation of New Profit Sharing Ratio

Old Ratio of A, B and C  is 2 : 2 : 1

. D is admitted for 1/6th share while . C will retain his 1/5 original share

Remaining  share=1-1/6-1/5

=30-5-6/30=19/30

Remaining  share will be shared by A and B in 2:2  (old).

 A’s =19/30×2/4 =38/120 B’s =19/30×2/4 =38/120 C’s =1/5×24/24 =24/120 D’s =1/6×20/20 =20/120 A B C D 38 : 38 : 24 : 20 19 : 19 : 12 : 10

*Since nothing is mentioned about the sacrifice made by the existing partners, it is assumed that A and B sacrifice in their old ratio.

Calculation of Sacrificing Ratio

Sacrificing Ratio =Old ratio- new ratio

 A’s =2/5-19/60 =24-19/60=5/60 B’s =2/5-19/60 =24-19/60=5/60

A : B = 5:5=1:1