हिंदी

X and Y are partners sharing profits and losses in the ratio of 3 : 2. They admit Z as a new partner who gets 1/5th share. Calculate the new profit-sharing ratio in each of the following cases - Accounts

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प्रश्न

X and Y are partners sharing profits and losses in the ratio of 3 : 2. They admit Z as a new partner who gets `1/5`th share. Calculate the new profit-sharing ratio in each of the following cases:

  1. If Z acquires his share from X and Y in their profit-sharing ratio;
  2. If he acquires `3/20`th from X and `1/20`th from Y;
  3. If he acquires `1/10`th from X and `1/10`th from Y;
  4. If he acquires `1/20`th from X and `3/20`th from Y;
  5. If he acquires his share entirely from X;
  6. If he acquires his share entirely from Y.
संख्यात्मक
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उत्तर

(i)

Share acquired by Z from X = `3/5 xx 1/5`

= `3/25`

Share acquired by Z from Y = `2/5 xx 1/5`

= `2/25`

X’s new share = `3/5 - 3/25`

= `(3 xx 5)/(5 xx 5) - 3/25`

= `15/25 - 3/25`

= `12/25`

Y’s new share = `2/5 - 2/25`

= `(2 xx 5)/(5 xx 5) - 2/25`

= `10/25 - 2/25`

= `8/25`

Z’s new share = `1/5`

= `(1 xx 5)/(5 xx 5)`

= `5/25`

New Ratios = `12/25 : 8/25 : 5/25` or 12 : 8 : 5

(ii)

X’s new share = `3/5 - 3/20`

= `(3 xx 4)/(5 xx 4)`

= `12/20 - 3/20`

= `9/20`

Y’s new share = `2/5 - 1/20`

= `(2 xx 4)/(5 xx 4) - 1/20`

= `8/20 - 1/20`

= `7/20`

Z’s new share = `1/5`

= `(1 xx 4)/(5 xx 4)`

= `4/20`

New Ratios = `9/20 : 7/20 : 4/20` or 9 : 7 : 4

(iii)

X’s new share = `3/5 - 1/10`

= `(3 xx 2)/(5 xx 2) - 1/10`

= `6/10 - 1/10`

= `5/10`

Y’s new share = `2/5 - 1/10`

= `(2 xx 2)/(5 xx 2) - 1/10`

= `4/10 - 1/10`

= `3/10`

Z’s new share = `1/5`

= `(1 xx 2)/(5 xx 2)`

= `2/10`

New Ratios = `5/10 : 3/10 : 2/10` or 5 : 3 : 2

(iv)

X’s new share = `3/5 - 1/20`

= `(3 xx 4)/(5 xx 4) - 1/20`

= `12/20 - 1/20`

= `11/20`

Y’s new share = `2/5 - 3/20`

= `(2 xx 4)/(5 xx 4) - 3/20`

= `8/20 - 3/20`

= `5/20`

Z’s new share = `1/5`

= `(1 xx 4)/(5 xx 4)`

= `4/20`

New Ratios = `11/20 : 5/20 : 4/20` or 11 : 5 : 4

(v)

If Z acquires his share entirely from X:

X’s new share = `3/5 - 1/5`

= `2/5`

Y’s share = `2/5`

Z’s share = `1/5`

New Ratios = 2 : 2 : 1

(vi)

If Z acquires his share entirely from Y:

X’s new share = `3/5`

Y’s share = `2/5 - 1/5`

= `1/5`

Z’s share = `1/5`

New Ratios = 3 : 1 : 1

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  क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
अध्याय 3: Admission of a Partner - PRACTICAL QUESTIONS [पृष्ठ ३.१५३]

APPEARS IN

डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 3 Admission of a Partner
PRACTICAL QUESTIONS | Q 5. | पृष्ठ ३.१५३
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