Page No 5.87:
Question 11:
A and B are partners
sharing profits in the ratio of 3 : 2. C is
admitted as a partner. The new profitsharing ratio among A, B
and C is 4 : 3 : 2. Find out the sacrificing
ratio.
Answer:

A 
B 
C 
OLD RATION 
3 : 
2 

NEW RATIO 
4
: 
3
: 
2 
Sacrificing Share = Old Ratio − New Ratio
A’s 
=3/54/9 



=7/45 


B’s 
=2/53/9 



=3/45 



A 

B 

Sacrificing sharing ratio = 
7/45 
: 
3/45 

= 
7 
: 
3 

Page No 5.87:
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?
Answer:

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
=11/3
=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 
=4/98/27 





=4/27 




B’s 
=3/96/27 





=3/27 




C’s 
=2/74/27 





=2/27 





A 

B 

C 

Sacrificing sharing ratio = 
4/27 
: 
3/27 
: 
2/27 

= 
4 
: 
3 
: 
2 

Page No 5.87:
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 profitsharing ratio after E's admission
.
Answer:

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
=120/100
=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 

Page No 5.87:
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 profitsharing
ratio and sacrificing ratio.
Answer:
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=35315=615Y's new share=25110=310Z's share=315+110=930New Ratio=615:310:930=4 :3 : 3
Page No 5.87:
Question 15:
A,
B and C 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 profitsharing ratio and sacrificing ratio.
Answer:
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=11/61/5
=3056/30=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 
=2/519/60 

=2419/60=5/60 
B’s 
=2/519/60 

=2419/60=5/60 
A : B = 5:5=1:1