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A, B and C are partners sharing profits in the ratio of 1/2 : 1/3 : 1/6. C retires and A and B decide to share future profits equally. Calculate the gaining ratio. - Accounts

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Question

A, B and C are partners sharing profits in the ratio of 1/2 : 1/3 : 1/6. C retires and A and B decide to share future profits equally. Calculate the gaining ratio.

Sum
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Solution

Profit sharing ratio of A, B and C 1/2 : 1/3 : 1/6 i.e. 3 : 2 : 1

C retires

New profit sharing ratio of A and B is 1 : 1

A gain = `1/2-3/6=(3-3)/6=0/6`

B gain = `1/2-2/6=(3-2)/6=1/6`

A gains nothing, B gains 1/6

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Chapter 4: Retirement or Death of a Partner - PRACTICAL QUESTIONS [Page 4.131]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 4 Retirement or Death of a Partner
PRACTICAL QUESTIONS | Q 7. (C) | Page 4.131
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