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Mala and Anitha are partners, sharing profits and losses in the ratio of 3 : 2. Mercy is admitted into the partnership with 1/5 share in the profits. - Accountancy

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प्रश्न

Mala and Anitha are partners, sharing profits and losses in the ratio of 3 : 2. Mercy is admitted into the partnership with 1/5 share in the profits. Calculate new profit sharing ratio and sacrificing ratio.

योग
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उत्तर

Calculate New Profit Sharing Ratio = `1 - 1/5 = 4/5`

Mala = `3/5 xx 4/5 = 12/25`

Anitha = `2/5 xx 4/5 = 8/25`

Mercy = `1/5 xx 5 = 5/25`

New Profit Sharing Ratio = 12 : 8 : 5

Sacrificing Ratio = Old share – New share

Mala = `3/5 - 12/25 = (15 - 12)/25 = 3/25`

Anitha = `2/5 - 8/25 = 2/25`

Sacrificing Ratio = 3 : 2

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अध्याय 5: Admission of a partner - Exercises [पृष्ठ १७७]

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सामाचीर कलवी Accountancy [English] Class 12 TN Board
अध्याय 5 Admission of a partner
Exercises | Q IV 16. | पृष्ठ १७७

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