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 | =4/7-7/14 | 
 | |||
|  | =1/14 | 
 | |||
| Suresh’s | =3/7-4/14 | 
 | |||
|  | =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 profit-sharing 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 | =3/5-4/9 | 
 | |||
|  | =7/45 | 
 | |||
| Rehman’s | =2/5-3/9 | 
 | |||
|  | =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
=1-1/3
=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 | =4/9-8/27 |  |  | 
 | |||||
|  | =4/27 |  |  | 
 | |||||
| B’s | =3/9-6/27 |  |  | 
 | |||||
|  | =3/27 |  |  | 
 | |||||
| C’s | =2/7-4/27 |  |  | 
 | |||||
|  | =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 profit-sharing 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=3/5-3/15=6/15
Yashica 's new share=2/5-1/10=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 profit-sharing 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=1-1/6-1/5
=30-5-6/30=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 | =2/5-19/60 | 
|  | =24-19/60=5/60 | 
| B’s | =2/5-19/60 | 
|  | =24-19/60=5/60 | 
A : B = 5:5=1:1
Ts Grewal Solution 2024-2025
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Class 12 / Volume – I