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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

How is Gain Ratio Calculated? - Book Keeping and Accountancy

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प्रश्न

How is gain ratio calculated?

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उत्तर

When a partner retires, the remaining partners gain in terms of the profit-sharing ratio. This gain is called the Gaining Ratio. When a partner retires, remaining partners distribute his share of profit among themselves.

Gain Ratio: When a partner retires, the remaining partners gain in terms of the profit-sharing ratio.
This gain is called the Gain Ratio.

Formula used in gaining ratio

Gaining ratio = New ratio - Old ratio

New Ratio = Old + Gain

Gaining ratio = Retiring partner's share × Acquisition Ratio

New Ratio = Old Ratio + Gaining Ratio

shaalaa.com
Retirement Or Death of a Partner - Gain Ratio
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2016-2017 (March)

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