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प्रश्न
Prema and Chandra share profits in the ratio of 5 : 3. Hema is admitted as a partner. Prema surrendered 1/8 of her share and Chandra surrendered 1/8 of her share in favour of Hema. Calculate the new profit sharing ratio and sacrificing ratio.
उत्तर
New Profit Sharing Ratio:
Prema = `5/8 xx 1/8 = 5/64; 5/8 - 5/64 = (40 - 5)/64 = 35/64`
Chandra = `3/8 xx 1/8 = 3/64; 3/8 - 3/64 = (24 - 3)/64 = 21/64`
Hema = `5/64 + 3/64 = 8/64`
New Profit Sharing Ratio = 35 : 21 : 8
Sacrificing Ratio = 5 : 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 |
James and Kamal are sharing profits and losses in the ratio of 5 : 3. They admit Sunil as a partner giving him 1/5 share of profits. Find out the sacrificing ratio.
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Ananth and Suman are partners sharing profits and losses in the ratio of 3 : 2. They admit Saran for 1/5 share, which he acquires entirely from Ananth. Find out the new profit sharing ratio and 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.
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.
Selvam and Senthil are partners sharing profit in the ratio of 2 : 3. Siva is admitted into the firm with 1/5 share of profit. Siva acquires equally from Selvam and Senthil. Calculate the 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.
