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प्रश्न
A, B and C were partners in a firm sharing profits in the ratio of 3:2:1. They admitted D as a new partner for 1/8th share in the profits, which he acquired 1/16th from B and 1/16th from C.
Calculate the new profit sharing ratio of A, B, C and D.
उत्तर
Profit Sharing Ratio of A,B and C = 3:2:1
D's Share = 1/8 (acquired 1/16th share each from B and C)
A's Share = 3/6 (retained original share)
B's new share = (2/6) - (1/16) = 13/48
C's new share = (1/6) - (1/16) = 5/48
`"New Ratio of A,B,C and D ="3/6:13/48:5/48:1/8" or "24:13:5:6`
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संबंधित प्रश्न
P, Q, and R were partners in a firm sharing profits in the ratio of 3:2:1. They admitted S as a new partner for 1/8th share in the profits which he acquired 1/16th from P and 1/16th from Q.
Calculate new Profit Sharing Ratio of P, Q, R and S
On 1.1.2008, Uday and Kaushal entered into a partnership with fixed capitals of Rs 7,00,000 and Rs 3,00,000 respectively. They were doing good business and were interested in its expansion but could not do the same because of lack of capital. Therefore, to have more capital, they admitted Govind as a new partner on 1.1.2010. Govind brought Rs 10,00,000 as capital and the new profit sharing ratio decided was 3:2:5. On 1.1.2012, another new partner Hari was admitted with a capital of Rs 8,00,000 for the 1/10th share in the profits, which he acquired equally from Uday, Kaushal and Govind. On 1.4.2014 Govind died and his share was taken over by Uday and Hari equally. Calculate :
(1) The sacrificing ratio of Uday and Kaushal on Govind's admission.
(2) New profit sharing ratio of Uday. Kaushal, Govind and Had on Hari's admission.
(3) New profit sharing ratio of Uday, Kaushal and Hari on Govind's death.
State the meaning of sacrificing ratio.
Give any one distinction between sacrificing ratio and gaining ratio.
Atal and Madan were partners in a firm sharing profits in the ratio of 5 : 3. On 31.3.2011 they admitted Mehra as a new partner fro 1/5th share in the profits. The new profit sharing ratio was 5 : 3 : 2. On Mehra’s admission the Balance Sheet to the firm was as follows:
|
Liabilities |
Amount Rs |
Assets |
Amount Rs |
|
|
Capitals: |
|
Land and Building |
1,50,000 |
|
|
Atal: |
1,50,000 |
|
Machinery |
40,000 |
|
Madan: |
90,000 |
2,40,000 |
Patents |
5,000 |
|
Provision for bad debts |
1,200 |
Stock |
27,000 |
|
|
Creditors |
20,000 |
Debtors |
47,000 |
|
|
Workmen compensation Fund |
32,000 |
Cash |
4,200 |
|
|
|
|
Profit and Loss Account |
20,000 |
|
|
|
2,93,200 |
|
2,93,200 |
|
|
|
|
|||
On Mehra’s admission it was agreed that
(i) Mehra will bring Rs 40,000 as his capital and Rs 16,000 for his share of goodwill premium, half of which was with draw by Atal and Madan;
(ii) A provision of `2 1/2%` for bad and doubtful debts was to be created;
(iii) Included in the sundry creditors was an item of Rs 2,500 which was not to be paid;
(iv) A provision was to be made for an outstanding bill for electricity Rs 3,000;
(v) A claim of Rs 325 for damage against the firm was likely to be admitted. Provision for the same was to be made.
After the above adjustment, the capitals of Atal and Madan were to be adjusted on the basis of
Mehra’s capital. Actual cash was to be brought in or to be paid off to Atal and Madan as the case may be.
Prepare Revaluation Account, Capital Accounts of the partners and the Balance Sheet of the new firm.
Answer in one sentence only.
What is sacrifice ratio?
Select the most appropriate answer from the alternative given below and rewrite the sentence.
The proportion in which old partners make a sacrifice is called _________________ ratio.
Select the most appropriate answer from the alternative given below and rewrite the sentence.
Jay, Vijay and Ajay are three partners sharing profits in 3:2:1. They decided to admit Sanjay and give him `1/7`th share, new profit sharing ratio of partners will be _________________.
Select the most appropriate answer from the alternative given below and rewrite the sentence.
Akash, Prakash and Deepak are partners who share profits as 3:2:1. They admit Suraj as a partner and decided to share future profits as 5:3:2:2. The sacrifice ratio will be __________
Select the most appropriate answer from the alternative given below and rewrite the sentence.
Krishna and Balram, who are equal partners, admit Arjun into partnership for 1/4th share, their new profit sharing ratio will be ________________.
State whether the following statement is True or False.
Ratio analysis is useful for inter-firm comparision
Rohit and Mohit were partners sharing profits and losses in the ratio of 2:1. Their capital accounts as on 31.3.2021 had a credit balance of ₹ 1,09,000 and ₹ 66,000 respectively. They admitted Sahil as a new partner on 1st April, 2021 for 1/5th share in profits. Sahil brought ₹ 25,000 as his share of goodwill premium. He agreed to contribute capital in new profit-sharing ratio. The amount of capital brought by Sahil was:
Asha and Nisha were partners in a firm sharing profits and losses in the ratio 3:1. Charu was admitted as a new partner for 1/4th share in the profits of the firm which she acquired equally from Asha and Nisha. The new profit sharing ratio of Asha, Nisha and Charu will be ______.
Bina and Ria are partners sharing profits in the ratio of 5 : 3. They admitted Siya as a new partner for 3/8th share which she acquired 2/8th from Bina and 1/8th from Ria. The new profit sharing ratio of Bina, Ria and Siya will be ______.
