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प्रश्न
Anika and Riddhi are partners sharing profits in the ratio of 5:1. They decide to admit Sanika in the firm for `1/5`th share. calculate the sacrifice ratio of Anika and Riddhi.
उत्तर
Balance – 1 = 1 – share of new partner
= 1 – `1/5`
=`4/5` (Remaining share)
New ratio = Old ratio × Balance of 1
Anika’s New ratio =`5/6 xx 4/5 =20/30`
Riddhi's New ratio = `1/6 xx 4/5 = 4 /30`
Sanika’s New ratio =`1/5 xx6/6 =6/ 30` (Making denominator equal)
∴ New Profit and Loss ratio =`20/30 :4/30 : 6/30`
= 20 : 4 : 6 i.e. 10 : 2 : 3
Sacrifice ratio = old ratio – New ratio
Anika’s Sacrifice ratio =`5/6 – 20/30 = (25 – 20)/30 = 5/30`
Riddhi's Sacrifice ratio =`1/6 – 4/30 = (5 – 4)/30 = 1/30`
∴ Sacrifice ratio =`5/30 : 1/30 = 5:1`
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संबंधित प्रश्न
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| Sundry Creditors | 90,000 | Cash at Bank | 1,500 |
| General Reserve | 60,000 | Sundry Debtors | 1,33,500 |
| Capital: |
51,000 |
||
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| Building | 72,000 | ||
| 5,10,000 | 5,10,000 |
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| Balance Sheet as on 31st March, 2023 | |||||
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| Creditors | 75,000 | Bank | 45,000 | ||
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| Balance Sheet as on 31st March, 2023 | |||||
| Liabilities | Amount (₹) | Amount (₹) | Assets | Amount (₹) | Amount (₹) |
| Sundry Creditor | 1,35,000 | Cash in Bank | 93,000 | ||
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