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प्रश्न
A, B and C are partners in a firm sharing profits and losses in the ratio of 4 : 3 : 2. B decides to retire from the firm. Calculate new profit-sharing ratio of A and C in the following circumstances:
(a) If B gives his share to A and C in the original ratio of A and C.
(b) If B gives his share to A and C in equal proportion.
(c) If B gives his share to A and C in the ratio of 3 : 1.
(d) If B gives his share to A only.
उत्तर
Old Ratio (A, B and C) = 4 : 3 : 2
B retires from the firm.
His profit share = `3/9`
Case (a) B gives his share to A and C in their original ratio.
Original Share (A and C) = 4 : 2
Share taken by A = `3/9 xx 4/6 = 12/54`
Share taken by C = `3/9 xx 2/6 = 6/54`
New Ratio = Old Ratio + Share acquired from B
A's New share = `4/9 + 12/54 = 24+12/54 = 36/54`
C's New share = `2/9 + 6/54 = 12+6/54 = 18/54`
∴ New Profit Ratio (A and C) = 36 : 18 or 2 : 1
Case (b) B gives his share to A and C in equal proportion.
Share taken by A = `3/9 xx 1/2 = 3/18`
Share taken by C = `3/9 xx 1/2 = 3/18`
New Ratio = Old Ratio + Share acquired from B
A's New share = `4/9 + 3/18 = (8+3)/18 = 11/18`
C's New Share = `2/9 + 3/18 = (4+3)/18 = 7/18`
∴ New Profit Ratio (A and C) = 11 : 7
Case (c) B gives his to A and C in the ratio 3 : 1.
Share taken by A = `3/9 xx 3/4 = 9/36`
share taken by C = `3/9 xx 1/4 = 3/36`
New Ratio = Old Ratio + Share acquired from B
A's New share = `4/9 + 9/36 = (16+9)/36 = 25/36`
C's New share = `2/9 + 3/36 = (8+3)/36 = 11/36`
∴ New Profit Ratio (A and C) = 25 : 11
Case (d) B gives his share to A only.
A’s New Share = A’s Old Share + Share of B = `4/9 + 3/9 = 7/9`
C’s Share = `2/9`
∴ New Profit Ratio (A and C) = 7 : 2
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| Liabilities | Amount (₹) |
Assets | Amount (₹) |
||
|
Trade creditors |
53,000 | Bank | 60,000 | ||
| Employees' Provident Fund | 47,000 | Debtors | 60,000 | ||
| Kanika's Capital | 2,00,000 | Stock | 1,00,000 | ||
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| 4,80,000 | 4,80,000 | ||||
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|
Liabilities |
Amount (₹) |
Assets |
Amount (₹) |
||
| Sundry Creditors |
12,600 |
Bank | 4,100 | ||
| Provident Fund |
3,000 |
Debtors |
30,000 |
|
|
| General Reserve |
9,000 |
Less: Provision |
1,000 |
29,000 |
|
| Capital A/cs: |
|
|
|||
|
Amit |
40,000 | Stock | 25,000 | ||
|
Balan |
36,500 | Investments | 10,000 | ||
|
Chander |
20,000 |
96,500 |
Patents |
5,000 |
|
|
|
|
Machinery |
48,000 |
||
|
1,21,100 |
1,21,100 |
||||
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|
Liabilities |
Amount (₹) |
Assets |
Amount (₹) |
||
| Creditors |
30,000 |
Cash in Hand | 18,000 | ||
| Bills Payable |
16,000 |
Debtors |
25,000 |
|
|
| General Reserve |
12,000 |
Less: Provision for Doubtful Debts |
3,000 |
22,000 |
|
| Capital A/cs: | Stock | 18,000 | |||
| A |
40,000 |
|
Furniture | 30,000 | |
| B | 40,000 | Machinery | 70,000 | ||
| C |
30,000 |
1,10,000 |
Goodwill |
10,000 |
|
|
1,68,000 |
1,68,000 |
||||
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| Employees' Provident Fund | 10,000 | Sundry Debtors | 1,00,000 | |
| Profit and Loss A/c | 85,000 | Stock | 80,000 | |
| Capital A/cs: | Fixed Assets | 60,000 | ||
| X | 40,000 | |||
| Y | 62,000 | |||
| Z | 33,000 | 1,35,000 | ||
| 2,80,000 | 2,80,000 | |||
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|
Liabilities |
Amount (₹) |
Assets |
Amount (₹) |
||
|
Sundry Creditors |
2,50,000 |
Building |
2,60,000 |
||
|
Reserve Fund |
2,00,000 |
Investment |
1,10,000 |
||
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|
8,00,000 |
8,00,000 |
||||
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|
Liabilities |
₹ |
Assets |
₹ |
||
|
Creditors |
11,000 |
Building |
20,000 |
||
|
Reserves |
6,000 |
Machinery |
30,000 |
||
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|
Capital A/cs: |
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| A |
25,000 |
Debtors | 8,000 | ||
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| C |
15,000 |
65,000 |
|||
|
87,000 |
87,000 |
||||
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|
Liabilities |
Amount |
Assets |
Amount |
|
| Sundry Creditors | 75,000 | Cash in Hand | 24,000 | |
| General Reserve | 90,000 | Cash at Bank | 1,40,000 | |
| Capital A/cs: | Sundry Debtors |
80,000 |
||
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| Liabilities |
Amount (₹) |
Assets |
Amount (₹) |
|
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