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प्रश्न
A and B were in partnership sharing profits equally. With effect from 1st April, 2023 they agreed to share profits in the ratio of 4 : 3. Calculate the individual partner's gain or sacrifice due to change in ratio.
संख्यात्मक
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उत्तर
Old Ratio (A and B) = 1 : 1
New Ratio (A and B) = 4 : 3
Sacrificing (or Gaining) Ratio = Old Ratio − New Ratio
A's share = `1/2 - 4/7 = (7-8)/14 = (-1)/14` (Gain)
B's share = `1/2 - 3/7 = (7-6)/14 = 1/14` (sacrifice)
∴ A’s Gain = `1/14`
B’s Sacrifice = `1/14`
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