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 profit-sharing 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	=3/5-4/9
	=7/45
B’s	=2/5-3/9
	=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

=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

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 profit-sharing 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
=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

New profit sharing ratio =

24/100

32/100

16/100

8/100

20/100

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 profit-sharing 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=35-315=615Y's new share=25-110=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 profit-sharing ratio and sacrificing ratio.