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Question
Match the following items:
| (i) | Profit or Loss on Revaluation | (a) | Sacrificing Ratio |
| (ii) | Retirement of a Partner | (b) | Old Ratio |
| (iii) | Increase in Liabilities | (c) | Loss |
| (iv) | Admission of a Partner | (d) | Gaining Ratio |
Match the Columns
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Solution
| (i) | Profit or Loss on Revaluation | (b) | Old Ratio |
| (ii) | Retirement of a Partner | (d) | Gaining Ratio |
| (iii) | Increase in Liabilities | (c) | Loss |
| (iv) | Admission of a Partner | (a) | Sacrificing Ratio |
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