Question 11:
Rakesh and Suresh are sharing profits in the ratio of 4 : 3. Zaheer joins and the new ratio among Rakesh, Suresh and Zaheer is 7 : 4 : 3. Find out the sacrificing ratio.
Answer:

Rakesh 
Suresh 
Zaheer 
OLD RATION 
4
: 
3 

NEW RATIO 
7
: 
4
: 
3 
Sacrificing Ratio = Old Ratio − Sacrificing Ratio
Rakesh’s 
=4/77/14 



=1/14 


Suresh’s 
=3/74/14 



=2/14 



Rakesh 

Suresh 

Sacrificing sharing ratio = 
1/14 
: 
2/14 

= 
1 
: 
2 

Question 12:
Karim and Rehman
are partners sharing profits in the ratio of 3 :
2. Naval is admitted as a partner. The new profitsharing ratio among Karim,
Rehman and Naval is 4 : 3 : 2. Find out the sacrificing ratio.
Answer:

Karim 
Rehman 
Naval 
OLD RATION 
3 : 
2 

NEW RATIO 
4
: 
3
: 
2 
Sacrificing Share = Old Ratio − New Ratio
Karim’s 
=3/54/9 



=7/45 


Rehman’s 
=2/53/9 



=3/45 



Karim 

Rehman 

Sacrificing sharing ratio = 
7/45 
: 
3/45 

= 
7 
: 
3 

Question 13:
A,
B and C
are partners sharing profits in the ratio of 4 :
3 : 2. D is admitted for 1/3rd share in future profits. What is the
sacrificing ratio?
Answer:

A 

B 

C 
OLD RATIO = 
4 
: 
3 
: 
2 
D is admitted for 1/3share of profit
Let the combined share of profit of A, B C and D be = 1
Combined share of A, B and C after D’s admission = 1 − D’s shares
=11/3
=2/3
New Ratio = Old Ratio combined
share of A, B and C
A’s 
=4/9×2/3 

=8/27 
B’s 
=3/9×2/3 

=6/27 
C’s 
=2/9×2/3 

=4/27 
Sacrificing Ratio = Old Ratio − New Ratio
A’s 
=4/98/27 





=4/27 




B’s 
=3/96/27 





=3/27 




C’s 
=2/74/27 





=2/27 





A 

B 

C 

Sacrificing sharing ratio = 
4/27 
: 
3/27 
: 
2/27 

= 
4 
: 
3 
: 
2 

Question 14:
Gautam and Yashica
are partners sharing profits and losses in the ratio of 3 :
2. They admit Asma into partnership. Gautam
gives 1/3rd of his share while Yashica gives 1/10th from
his share to Asma. Calculate new profitsharing ratio and
sacrificing ratio.
Answer:
Old Ratio of Gautam
and Yashica is 3 : 2.
Gautam 's sacrifice=1/3×3/5=3/15
Yashica 's sacrifice=1/10
Sacrificing Ratio=3/15:1/10 or 2 :1
New Ratio = Old Share − Share Sacrificed
Gautam 's new share=3/53/15=6/15
Yashica 's new share=2/51/10=3/10
Asma's share=3/15+1/10=9 30
New Ratio=6/15 : 3/10 : 9/30 = 4 :3 : 3
Question 15:
A,
B and C are
partners sharing profits in the ratio of 2 : 2 : 1. D is
admitted as a new partner for 1/6th share. C will retain his original
share. Calculate the new profitsharing ratio and sacrificing ratio.
Answer:
Calculation of New Profit Sharing Ratio
Old Ratio of A, B and C is
2 : 2 : 1
. D is
admitted for 1/6th share while . C will
retain his 1/5 original share
Remaining share=11/61/5
=3056/30=19/30
Remaining share will be shared by A and B in 2:2 (old).

A’s 
=19/30×2/4 




=38/120 



B’s 
=19/30×2/4 




=38/120 



C’s 
=1/5×24/24 




=24/120 



D’s 
=1/6×20/20 




=20/120 


A 

B 

C 

D 

38 
: 
38 
: 
24 
: 
20 

19 
: 
19 
: 
12 
: 
10 

*Since nothing is
mentioned about the sacrifice made by the existing partners, it is assumed that
A and B sacrifice in their old ratio.
Calculation
of Sacrificing Ratio
Sacrificing
Ratio =Old ratio new ratio
A’s 
=2/519/60 

=2419/60=5/60 
B’s 
=2/519/60 

=2419/60=5/60 
A : B = 5:5=1:1
Ts Grewal Solution 20232024
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Class 12 / Volume – I