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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 (₹) |
|||
| Sundry Creditors |
13,800 |
Cash at Bank | 11,000 | |||
| Capital A/cs: | Sundry Debtors | 10,000 | ||||
| X |
45,000 |
|
Less: Provision for Doubtful Debts | 200 | 9,800 | |
| Y | 30,000 | Stock | 16,000 | |||
| Z |
15,000 |
90,000 |
Plant and Machinery |
17,000 |
||
|
|
|
Land and Building |
50,000 |
|||
|
1,03,800 |
1,03,800 |
|||||
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|
Liabilities |
Amount (₹) |
Assets |
Amount (₹) |
||
| Creditors |
7,000 |
Land and Building | 36,000 | ||
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|
Sundry Debtors |
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|
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|
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|
1,06,000 |
1,06,000 |
||||
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| Liabilities | Amount (₹) |
Assets | Amount (₹) |
||
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2,40,000 | ||
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|
Z's Capital A/c |
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| 6,35,000 | 6,35,000 | ||||
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Find New Profit-sharing Ratio:
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|
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