हिंदी

A, B and C share profit and losses in the ratio of 3 : 2 : 1. Upon admission of D, they agreed to share as follows: 4 : 4: 2 : 2 2 : 4 : 2 : 4 Calculate sacrificing ratios. - Accounts

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प्रश्न

A, B and C share profit and losses in the ratio of 3 : 2 : 1. Upon admission of D, they agreed to share as follows:

  1. 4 : 4 : 2 : 2
  2. 2 : 4 : 2 : 4

Calculate sacrificing ratios.

संख्यात्मक
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उत्तर

i.

Sacrifice Ratio = Old Ratio − New Ratio

Sacrifice made by A = `3/6 - 4/12`

= `(3 xx 2)/(6 xx 2) - 4/12`

= `6/12 - 4/12`

= `2/12`

= `1/6`

Sacrifice made by B = `2/6 - 4/12`

= `(2 xx 2)/(6 xx 2) - 4/12`

= `4/12 - 4/12`

= 0

Sacrifice made by C = `1/6 - 2/12`

= `(1 xx 2)/(6 xx 2) - 2/12`

= `2/12 - 2/12`

= 0

Only A sacrifices = `1/6`

ii.

Sacrifice made by A = `3/6 - 2/12`

= `(3 xx 2)/(6 xx 2) - 2/12`

= `6/12 - 2/12`

= `4/12`

= `2/6`

Sacrifice made by B = `2/6 - 4/12`

= `(2 xx 2)/(6 xx 2) - 4/12`

= `4/12 - 4/12`

= 0

Sacrifice made by C = `1/6 - 2/12`

= `(1 xx 2)/(6 xx 2) - 2/12`

= `2/12 - 2/12`

= 0

Only A sacrifices = `2/6`

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अध्याय 3: Admission of a Partner - PRACTICAL QUESTIONS [पृष्ठ ३.१५४]

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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 10. | पृष्ठ ३.१५४
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