हिंदी

A and B are partners sharing profits in the ratio of 5 : 3. They admit C on a 1/4th share, which he acquires 1/6th from A and 1/12th from B. Calculate the new profit-sharing ratio of the partners. - Accounts

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प्रश्न

A and B are partners sharing profits in the ratio of 5 : 3. They admit C on a `1/4`th share, which he acquires `1/6`th from A and `1/12`th from B. Calculate the new profit-sharing ratio of the partners.

संख्यात्मक
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उत्तर

A’s old share is `5/8` out of which he surrenders `1/6`th in favour of C.

A’s new share = `5/8 - 1/6`

= `(5 xx 3)/(8 xx 3) - (1 xx 4)/(6 xx 4)`

= `15/24 - 4/24`

= `11/24`

B’s new share = `3/8 - 1/12`

= `(3 xx 3)/(8 xx 3) - (1 xx 2)/(12 xx 2)`

= `9/24 - 2/24`

= `7/24`

C’s new share = `1/4`

= `(1 xx 6)/(4 xx 6)`

= `6/24`

New ratio of A, B and C = `11/24 : 7/24 : 6/24` or 11 : 7 : 6

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अध्याय 3: Admission of a Partner - PRACTICAL QUESTIONS [पृष्ठ ३.१५३]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 3 Admission of a Partner
PRACTICAL QUESTIONS | Q 3. (B) | पृष्ठ ३.१५३
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