मराठी

Ashu and Basu are partners sharing profits and losses in the ratio of 2 : 1. Chetan is admitted as a new partner with a 1/4th share in the profits, which he acquires equally from Ashu and Basu. - Accounts

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प्रश्न

Ashu and Basu are partners sharing profits and losses in the ratio of 2 : 1. Chetan is admitted as a new partner with a `1/4`th share in the profits, which he acquires equally from Ashu and Basu. The new profit-sharing ratio between Ashu, Basu and Chetan will be ______.

पर्याय

  • 13 : 5 : 6

  • 13 : 2 : 1

  • 2 : 13 : 5

  • 1 : 1 : 1

MCQ
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उत्तर

Ashu and Basu are partners sharing profits and losses in the ratio of 2 : 1. Chetan is admitted as a new partner with a `1/4`th share in the profits, which he acquires equally from Ashu and Basu. The new profit-sharing ratio between Ashu, Basu and Chetan will be 13 : 5 : 6.

Explanation:

Chetan’s share is `1/4`, which he acquires equally from Ashu and Basu.  This means each partner gives up half of Chetan’s share.

Ashu’s sacrifice = `1/4 xx 1/2`

= `1/8`

Basu’s sacrifice = `1/4 xx 1/2`

= `1/8`

Calculate the new share of each partner:

The new share is calculated by subtracting the sacrificed share from the old share. The old ratio of Ashu and Basu is 2 : 1.

Ashu’s new share = `2/3 - 1/8`

= `(2 xx 8)/(3 xx 8) - (1 xx 3)/(8 xx 3)`

= `16/24 - 3/24`

= `13/24`

Basu’s new share = `1/3 - 1/8`

= `(1 xx 8)/(3 xx 8) - (1 xx 3)/(8 xx 3)`

= `8/24 - 3/24`

= `5/24`

Chetan’s share = `1/4`

= `(1 xx 6)/(4 xx 6)`

= `6/24`

The new profit-sharing ratio for Ashu, Basu, and Chetan = `13/24 : 5/24 : 6/24` or 13 : 5 : 6.

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पाठ 3: Admission of a Partner - OBJECTIVE TYPE QUESTIONS [पृष्ठ ३.२०९]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
पाठ 3 Admission of a Partner
OBJECTIVE TYPE QUESTIONS | Q 4. | पृष्ठ ३.२०९
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