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प्रश्न
Karthik and Kannan are equal partners. They admit Kailash with 1/4 share of the profit. Kailash acquired his share from old partners in the ratio of 7 : 3. Calculate the new profit sharing ratio and sacrificing ratio.
उत्तर
New Profit Sharing Ratio:
Karthik = `1/4 xx 7/10 = 7/40; 1/2 - 7/40 = (20 - 7)/40 = 13/40`
Kannan = `1/4 xx 3/10 = 3/40; 1/2 - 3/40 = (20 - 3)/40 = 17/40`
Kailash = `1/4 xx 10 = 10/40`
New Profit Sharing Ratio = 13 : 17 : 10
Sacrificing Ratio = 7 : 3
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संबंधित प्रश्न
If the old profit sharing ratio is more than the new profit sharing ratio of a partner, the difference is called ____________.
Match List I with List II and select the correct answer using the codes given below:
| List I | List II |
| (i) Sacrificing ratio | 1. Investment fluctuation fund |
| (ii) Old profit sharing ratio | 2. Accumulated profit |
| (iii) Revaluation Account | 3. Goodwill |
| (iv) Capital Account | 4. Unrecorded liability |
Balaji and Kamalesh are partners sharing profits and losses in the ratio of 2 : 1. They admit Yogesh into partnership. The new profit sharing ratio between Balaji, Kamalesh and Yogesh is agreed to 3 : 1 : 1. Find the sacrificing ratio between Balaji and Kamalesh.
Praveena and Dhanya are partners sharing profits in the ratio of 7 : 3. They admit Malini into the firm. The new ratio among Praveena, Dhanya and Malini are 5 : 2 : 3. Calculate the sacrificing ratio.
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Vimala and Kamala are partners, sharing profits and losses in the ratio of 4 : 3. Vinitha enters into the partnership and she acquires 1/14 from Vimala and 1/14 from Kamala. Find out the new profit sharing ratio and sacrificing ratio.
Govind and Gopal are partners in a firm sharing profits in the ratio of 5 : 4. They admit Rahim as a partner. Govind surrenders 2/9 of his share in favour of Rahim. Gopal surrenders 1/9 of his share in favour of Rahim. Calculate the new profit sharing ratio and sacrificing ratio.
Mala and Anitha are partners, sharing profits and losses in the ratio of 3 : 2. Mercy is admitted into the partnership with 1/5 share in the profits. Calculate new profit sharing ratio and sacrificing ratio.
Ambika, Dharani and Padma are partners in a firm sharing profits in the ratio of 5 : 3 : 2. They admit Ramya for 25% profit. Calculate the new profit sharing ratio and sacrificing ratio.
