Question 11: Mahi and Rajat were in
partnership sharing profits and losses in the ratio of 4:3. They admitted Kripa as a new partner. Kripa
brought `60,000 as her share of
goodwill premium which was entirely credited to Mahi's
Capital Account. On the date of admission, goodwill of the firm was valued at `4,20,000.
Calculate the new profit-sharing ratio of Mahi, Rajat and Kripa. (CBSE 2020)
Answer:
Kripa
brought `60,000 as her share of goodwill
premium
share of Kripa = 60,000/4,20,000=1/7 given by Mahi
Remaing
share of Mahi = 4/7-1/7=3/7
New Ratio of
–
|
Mahi |
: |
Rajat |
: |
Kripa |
|
3/7 |
: |
3/7 |
: |
1/7 |
Question 12:
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 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 Yashicais 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 2025-2026
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Class 12 / Volume – I