हिंदी

A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. C is admitted into partnership. A sacrifices 1/3rd of his share and B sacrifices 1/10th from his share in favour of C. - Accounts

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प्रश्न

A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. C is admitted into partnership. A sacrifices `1/3`rd of his share and B sacrifices `1/10`th from his share in favour of C. The new profit-sharing ratio will be ______.

विकल्प

  • 10 : 9 : 6

  • 4 : 3 : 3

  • 8 : 9 : 13

  • 3 : 3 : 4

MCQ
रिक्त स्थान भरें
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उत्तर

A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. C is admitted into partnership. A sacrifices `1/3`rd of his share and B sacrifices `1/10`th from his share in favour of C. The new profit-sharing ratio will be 4 : 3 : 3.

Explanation:

Calculation of Sacrificing Ratios:

A’s old share = `3/5`; He surrenders `1/3` of his share

Hence, share surrendered by A = `3/5 xx 1/3`

= `3/15`

= `1/5`

B’s old share = `2/5`; He surrenders `1/10` of his share

Hence, share surrendered by A = `1/10`

= `2/50`

= `1/5`

Sacrifice Ratio = `1/5 : 1/10`

`1/5` = `(1 xx 2)/(5 xx 2)`

= `2/10`

Sacrifice Ratio = `1/5 : 1/10` or 2 : 1

Calculation of New Ratios:

A = `3/5 - 1/5`

= `2/5`

B = `2/5 - 1/10`

= `(2 xx 2)/(5 xx 2) - 1/10`

= `4/10 - 1/10`

= `(4 - 1)/10`

= `3/10`

C = `1/5 + 1/10`

= `(1 xx 2)/(5 xx 2) + 1/10`

= `2/10 + 1/10`

= `(2 + 1)/10`

= `3/10`

New ratio of A, B, and C:

A = `2/5`

= `(2 xx 2)/(5 xx 2)`

= `4/10`

B = `3/10`

C = `3/10`

Hence, New ratio of A, B. and C = `4/10 : 3/10 : 3/10` or 4 : 3 : 3

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अध्याय 3: Admission of a Partner - OBJECTIVE TYPE QUESTIONS [पृष्ठ ३.२२९]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 3 Admission of a Partner
OBJECTIVE TYPE QUESTIONS | Q 5. | पृष्ठ ३.२२९
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