हिंदी

Hema and Tara were partners in a firm sharing profits and losses in the ratio of 2 : 3. They admited Ojas as a new partner. - Accounts

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प्रश्न

Hema and Tara were partners in a firm sharing profits and losses in the ratio of 2 : 3. They admited Ojas as a new partner. Hema surrendered `1/3`rd of her share and Tara surrendered `1/2` of her share in favour of Ojas. The new profit-sharing ratio of Hema, Tara and Ojas will be ______.

विकल्प

  • 8 : 9 : 13

  • 3 : 2 : 5

  • 2 : 3 : 5

  • 2 : 3 : 25

MCQ
रिक्त स्थान भरें
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उत्तर

Hema and Tara were partners in a firm sharing profits and losses in the ratio of 2 : 3. They admited Ojas as a new partner. Hema surrendered `1/3`rd of her share and Tara surrendered `1/2` of her share in favour of Ojas. The new profit-sharing ratio of Hema, Tara and Ojas will be 8 : 9 : 13.

Explanation:

Calculate the sacrifice of each partner.

Hema and Tara’s old profit-sharing ratio is 2 : 3.

Hema’s sacrifice = `1/3 xx 2/5`

= `2/15`

= `(2 xx 2)/(15 xx 2)`

= `4/30`

Tara’s sacrifice = `1/2 xx 3/5`

= `3/10`

= `(3 xx 3)/(10 xx 3)`

= `9/30`

Calculate the new share of each partner.

Hema’s new share = `2/5 - 4/30`

= `(2 xx 6)/(5 xx 6) - 4/30`

= `12/30 - 4/30`

= `8/30`

Tara’s new share = `3/5 - 3/10`

= `(3 xx 6)/(5 xx 6) - 9/30`

= `18/30 - 9/30`

= `9/30`

Ojas’s share is the sum of the sacrifices made by Hema and Tara.

Ojas’s share = `4/30 + 9/30`

= `13/30`

The new profit-sharing ratio for Hema, Tara, and Ojas = `8/30 : 9/30 : 13/30` or 8 : 9 : 13.

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अध्याय 3: Admission of a Partner - OBJECTIVE TYPE QUESTIONS [पृष्ठ ३.२१०]

APPEARS IN

डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 3 Admission of a Partner
OBJECTIVE TYPE QUESTIONS | Q 9. | पृष्ठ ३.२१०
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