2. आर, एस एवं टी 5:3:2 के अनुपात में लाभों को बाँटते हुए साझेदार हैं। 1 अप्रैल, 2019 के प्रभाव से वे लाभों को समान अनुपात में बाँटने को सहम हैं। आपको आर, एस तथा टी के लिए त्याग-अनुपात तथा लाभ-प्राप्ति अनुपात निर्धारित करना है। R, S and T are partners sharing profits in the ratio of 5 : 3 : 2. They agree to share profits in equal propor w.e.f. April 1, 2019. You are required to determine sacrificing ratio and the gaining ratio for R, S and T. (Ans, R's Sacrifice 5/30, S's Gain 1/30, T's Gain 4/30]
Answers
Explanation:
Solution :
★ Old Ratio :
R : S : T = 5 : 3 : 2
- R's Share = 5/10
- S's Share = 3/10
- T's Share = 2/10
They agree to share profits in equal proportion w.e.f. April 1, 2019.
★ New Profit Sharing Ratio :
R : S : T = 1 : 1 : 1
- R's New Share = 1/3
- S's New Share = 1/3
- T's New Share = 1/3
★ Sacrifice Ratio or Gain Ratio :
Old Ratio - New Ratio
• R =
⇒ 5/10 - 1/3
⇒ (15 - 10)/30
⇒ 5/30 ---------- (Sacrifice)
• S =
⇒ 3/10 - 1/3
⇒ (9 - 10)/30
⇒ (- 1/30) ---------- (Gain)
• T =
⇒ 2/10 - 1/3
⇒ (6 - 10)/30
⇒ (- 4/30) -------- (Gain)
Therefore,
- R's Sacrifice 5/30
- S's Gain 1/30
- T's Gain 4/30
Answer:
Solution :
★ Old Ratio :
R : S : T = 5 : 3 : 2
R's Share = 5/10
S's Share = 3/10
T's Share = 2/10
They agree to share profits in equal proportion w.e.f. April 1, 2019.
★ New Profit Sharing Ratio :
R : S : T = 1 : 1 : 1
R's New Share = 1/3
S's New Share = 1/3
T's New Share = 1/3
★ Sacrifice Ratio or Gain Ratio :
Old Ratio - New Ratio
• R =
⇒ 5/10 - 1/3
⇒ (15 - 10)/30
⇒ 5/30 ---------- (Sacrifice)
• S =
⇒ 3/10 - 1/3
⇒ (9 - 10)/30
⇒ (- 1/30) ---------- (Gain)
• T =
⇒ 2/10 - 1/3
⇒ (6 - 10)/30
⇒ (- 4/30) -------- (Gain)
Therefore,
R's Sacrifice 5/30
S's Gain 1/30
T's Gain 4/30
Explanation: