मराठी

Calculate New Profit Sharing Ratio? - Accountancy

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प्रश्न

A, B and C were partners in a firm sharing profits in 3:3:2 ratio. They admitted D as a new partner for 4/7 profit. D acquired his share 2/7 from A. 1/7 from B and 1/7 from C. Calculate new profit sharing ratio?

बेरीज
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उत्तर

Old Ratio = A : B : C

                = 3 : 3 : 2

               = `3/8 : 2/8 : 2/8` 

D admitted for `4/7` share of profit in new firm.

D’s share = A’s sacrifice + B’s Sacrifice + C’s sacrifice

`4/7 = 2/7 + 1/7 + 1/7`

New Ratio = Old Ratio − Sacrificing Ratio

A = `3/8 - 2/7`

   = `[ 21 -16]/56 = 5/56`

B  = `3/8 - 1/7`

    = `[ 21 - 8 ]/56 = 13/56`

C = `2/8 - 1/7`

   = `[ 14 -8 ]/56 = 6/56`

New Ratio = A : B : C : D

                 = `5/56 : 13/56 : 6/56 : 4/7`

                = `[5 : 13 : 6 : 32]/56`

                = `5 : 13 : 6 : 32` 

 

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पाठ 3: Reconstitution of a Partnership Firm – Admission of a Partner - Questions for Practice [पृष्ठ १६०]

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एनसीईआरटी Accountancy - Not-for-profit Organisation and Partnership Accounts [English] Class 12
पाठ 3 Reconstitution of a Partnership Firm – Admission of a Partner
Questions for Practice | Q 8 | पृष्ठ १६०
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