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 |
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=7/45 |
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B’s |
=2/5-3/9 |
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=3/45 |
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A |
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B |
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Sacrificing sharing ratio = |
7/45 |
: |
3/45 |
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= |
7 |
: |
3 |
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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 |
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=4/27 |
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B’s |
=3/9-6/27 |
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=3/27 |
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C’s |
=2/7-4/27 |
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=2/27 |
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A |
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B |
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C |
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Sacrificing sharing ratio = |
4/27 |
: |
3/27 |
: |
2/27 |
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= |
4 |
: |
3 |
: |
2 |
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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 |
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=24/100 |
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B’s |
=80/100×4/10 |
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=32/100 |
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C’s |
=80/100×2/10 |
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=16/100 |
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D’s |
=80/100×1/10 |
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=8/100 |
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A |
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B |
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C |
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D |
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E |
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New profit sharing ratio = |
24/100 |
: |
32/100 |
: |
16/100 |
: |
8/100 |
: |
20/100 |
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= |
6 |
: |
8 |
: |
4 |
: |
2 |
: |
5 |
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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.
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=1-1/6-1/5
=30-5-6/30=19/30
Remaining share will be shared by A and B in 2:2 (old).
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A’s |
=19/30×2/4 |
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=38/120 |
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B’s |
=19/30×2/4 |
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=38/120 |
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C’s |
=1/5×24/24 |
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=24/120 |
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D’s |
=1/6×20/20 |
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=20/120 |
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A |
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B |
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C |
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D |
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38 |
: |
38 |
: |
24 |
: |
20 |
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19 |
: |
19 |
: |
12 |
: |
10 |
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*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