Question

9. Puja, Priya and Pratistha are partners sharing profits and losses in the ratio of 3:2:1. Priya retires. Her share is taken by puja and pratistha in the ratio of 2:1. Calculate NPS
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Answer 1

Answer:

New Profit Sharing Ratio =

Puja : Pratistha = 13 : 5

Explanation:

Solution :

★ Old Ratio :

Puja : Priya : Pratistha = 3 : 2 : 1

• Puja's Share = 3/6
• Priya's Share = 2/6
• Pratistha's Share = 1/6

Priya retires,

• Priya's Share = 2/6

Her share is taken by Puja and Pratistha in the ratio of 2 : 1.

• Priya's Share taken by Puja =

⇒ 2/6 × 2/3 = 4/18

• Priya's Share taken by Pratistha =

⇒ 2/6 × 1/3 = 2/18

★ New Profit Sharing Ratio :

• Puja's New Share =

⇒ 3/6 + 4/18 = (9 + 4)/18

⇒ 13/18

• Pratistha's New Share =

⇒ 1/6 + 2/18 = (3 + 2)/18

⇒ 5/18

New Profit Sharing Ratio =

• Puja : Pratistha
• 13/18 : 5/18

⇒ 13 : 5

Therefore,

New Profit Sharing Ratio =

Puja : Pratistha = 13 : 5

Answer 2

Explanation:

Puja, Priya and Pratistha are partners.

old ratio of Puja, Priya and Pratistha = 3:2:1.

Priya retires,

Her share is taken by puja and pratistha in the ratio of 2:1.

share of priya acquired by Puja =2/3 × 2/6 =

4/18

Share of priya acquired by Pratistha = 1/3 × 2/6 = 2/18

new ratio of puja = 4/18 + 3/6 = 13/18

new ratio of Pratistha = 2/18 + 1/6 = 5/18

new ratio = 13/18 : 5/18

Hence, new ratio = 13 : 5