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प्रश्न
Find New Profit-sharing Ratio:
A and B are equal partners. They admit C and D as partners with 1/5th and 1/6th share respectively.
उत्तर
Old Ratio = A : B = 1 : 1
C admits for `1/5` share
D admits for `1/6` share
Let combined share of all partner after C and D’s admission be = 1
Combined share of profit of A and B after C and D’s admission
= 1 - C's Share - D's Share
= 1 - `1/5 - 1/6 = 19/30`
New Ratio = Old Ratio × Combined share of A and B
A's = `1/2 xx 19/30 = 19/60`
B's = `1/2 xx 19/30 = 19/60`
New Profit Sharing Ratio = A : B : C : D
= `19/60 : 19/60 : 1/5 : 1/6`
= `[19 : 19 : 12 : 10]/60`
= 19 : 19 : 12 : 10
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Liabilities |
₹ |
Assets |
₹ |
||
|
Creditors |
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Plant and Machinery |
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||
|
General Reserve |
30,000 |
Furniture |
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||
|
Capital A/cs: |
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|
1,20,000 |
1,20,000 |
||||
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Assets | Amount (₹) |
||
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||
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| Liabilities | Amount (₹) |
Assets |
Amount (₹) |
|
| Capital A/cs: | Land ad Building | 2,90,000 | ||
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