हिंदी

A, B, C, D are in partnership sharing profits and losses in the ratio of 9 : 6 : 5 : 5. E joins the partnership for 20% share. - Accounts

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प्रश्न

A, B, C, and D are in partnership sharing profits and losses in the ratio of 9 : 6 : 5 : 5. E joins the partnership for a 20% share. A. B, C and D would in the future share profits among themselves as `3/10 : 4/10 : 2/10 : 1/10`. The new profit-sharing ratio will be ______.

विकल्प

  • 3 : 4 : 2 : 1 : 5

  • 9 : 6 : 5 : 5 : 5

  • 6 : 8 : 4 : 2 : 5

  • 8 : 6 : 4 : 2 : 5

MCQ
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उत्तर

A, B, C, and D are in partnership sharing profits and losses in the ratio of 9 : 6 : 5 : 5. E joins the partnership for a 20% share. A. B, C and D would in the future share profits among themselves as `3/10 : 4/10 : 2/10 : 1/10`. The new profit-sharing ratio will be 6 : 8 : 4 : 2 : 5.

Explanation:

E joins the partnership for a 20% share, which is equivalent to `20/100 "or" 1/5` of the total profit.

The remaining share of profit to be distributed among the old partners A, B, C, D is:
1 − E’s share = `1 - 1/5`
= `4/5`
Their new individual shares are calculated by applying this new ratio to the remaining `4/5` share: 
A’s new share = `3/10 xx 4/5`
= `12/50`
B’s new share = `4/10 xx 4/5`
= `16/50`
C’s new share = `2/10 xx 4/5`
= `8/50`
D’s new share = `1/10 xx 4/5`
= `4/50`
E’s share is `1/5`. To compare it with the other shares, convert it to an equivalent fraction with a denominator of 50:
E’s share = `1/5`
= `(1 xx 10)/(5 xx 10)`
= `10/50`
The new shares for A, B, C, D, and E `12/50 : 16/50 : 8/50 : 4/50 : 10/50` or 12 : 16 : 8 : 4 : 10 or 6 : 8 : 4 : 2 : 5.
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अध्याय 3: Admission of a Partner - OBJECTIVE TYPE QUESTIONS [पृष्ठ ३.२११]

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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 14. | पृष्ठ ३.२११
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