Accountancy, asked by gargisharma023, 1 month ago

a, b and c were partners in a firm sharing profits in the ratio of 3:2:1. they admitted d as a new partner for 1/8th share in the profits, calculate sacrificing ratio of a, b, c will be: a. 1:1:1. b. 2:1:1. c. 3:2:1. d. 4:3:2​

Answers

Answered by AllenGPhilip
7

Answer:

(C) 3:2:1

Explanation:

OLD RATIO OF A,B&C IS 3:2:1 ⇒ 3/6:2/6:1/6

D'S AGREED SHARE IS 1/8

ASSUMING THAT TOTAL SHARE IS 1

REMANING SHARE = 1-1/8 = 7/8

NEW RATIO OF A,B,C&D IS

A' SHARE = 3/6*7/8=21/48

B'S SHARE = 2/6*7/8=14/48

C'S SHARE = 1/6*7/8 = 7/48

D'S SHARE = 1/8*6/6 = 6/48

NEW RATIO OF A,B,C&D IS 21:14:7:6

SACRIFICING RATIO = OLD-NEW

 A'S SACRIFICE = 3/6-21/48=3/48

B'S SACRIFICE = 2/6-14/48=2/48

C'S SACRIFICE = 1/6-7/48=1/48

SACRIFICING RATIO OF A,B&C = A:B:C=3:2:1

Answered by TRISHNADEVI
2

ANSWER :

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❖ Option (C) 3 : 2 : 1

  • ✎ If A, B and C were partners in a firm sharing profits in the ratio of 3 : 2 : 1 and D was admitted as a new partner for 1/8 th share in the profits; then the Sacrificing Ratio of A, B and C will be 3 : 2 : 1.

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SOLUTION :

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Given :-

  • A, B and C were partners in a firm sharing profits in the ratio of 3 : 2 : 1.

  • D was admitted as a new partner for \rm{\dfrac{1}{8}} th share in the profits.

To Calculate :-

  • Sacrificing Ratio of A, B and C = ?

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Working Note :-

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It is given that,

  • D was admitted as a new partner for \rm{\dfrac{1}{8}} th share in the profits.

Let us suppose,

  • Total profit of the firm = 1

So,

  • ✠ Share of C = \bf{\dfrac{1}{8}} th of 1

⇥ Share of C = \bf{\dfrac{1}{8} \times 1}

Share of C = \bf{\dfrac{1}{8}}

Then,

  • ⍟ Remaining Share = \rm{1 - \dfrac{1}{8}} th

➞ Remaining Share = \rm{\dfrac{8 - 1}{8}} th

Remaining Share = \rm{\dfrac{7}{8}} th

Again,

  • A, B and C were partners in a firm sharing profits in the ratio of 3 : 2 : 1.

So,

  • Old Share of A = \sf{\dfrac{3}{6}}

  • Old Share of B = \sf{\dfrac{2}{6}}

  • Old Share of C = \sf{\dfrac{1}{6}}

Now,

  • The remaining \rm{\dfrac{7}{8}} th share of profit will be shared by A, B and C in the ratio of 3 : 2 : 1.

So,

  • ❍ New Share of A = \sf{\dfrac{3}{6}} of \tt{\dfrac{7}{8}}

⇒ New Share of A = \sf{\dfrac{3}{6} \times \dfrac{7}{8}}

New Share of A = \sf{\dfrac{21}{48}}

And,

  • ❍ New Share of B = \sf{\dfrac{2}{6}} of \tt{\dfrac{7}{8}}

⇒ New Share of B = \sf{\dfrac{2}{6} \times \dfrac{7}{8}}

New Share of B = \sf{\dfrac{14}{48}}

Also,

  • ❍ New Share of C = \sf{\dfrac{1}{6}} of \tt{\dfrac{7}{8}}

⇒ New Share of C = \sf{\dfrac{1}{6} \times \dfrac{7}{8}}

New Share of C = \sf{\dfrac{7}{48}}

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Calculation :-

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We have,

  • Old Share of A = \tt{\dfrac{3}{6}}

  • Old Share of B = \tt{\dfrac{2}{6}}

  • Old Share of C = \tt{\dfrac{1}{6}}

And,

  • New Share of A = \tt{\dfrac{21}{48}}

  • New Share of B = \tt{\dfrac{14}{48}}

  • New Share of C = \tt{\dfrac{7}{48}}

We know that,

  • \dag \:  \:  \underline{ \boxed{ \bold{ \: Sacrifice = Old  \:  \: Share- New  \:  \: Share \: }}}

Using this formula, we get,

  • Sacrifice of A = Old Share of A - New Share of A

➜ Sacrifice of A = \tt{\dfrac{3}{6} - \dfrac{21}{48}}

➜ Sacrifice of A = \tt{\dfrac{24 - 21}{48}}

Sacrifice of A = \tt{\dfrac{3}{48}}

Similarly,

  • Sacrifice of B = Old Share of B - New Share of B

➜ Sacrifice of B = \tt{\dfrac{2}{6} - \dfrac{14}{48}}

➜ Sacrifice of B = \tt{\dfrac{16 - 14}{48}}

Sacrifice of B = \tt{\dfrac{2}{48}}

And,

  • Sacrifice of C = Old Share of C - New Share of C

➜ Sacrifice of C = \tt{\dfrac{1}{6} - \dfrac{7}{48}}

➜ Sacrifice of C = \tt{\dfrac{8 - 7}{48}}

Sacrifice of C = \tt{\dfrac{1}{48}}

Hence,

  • Sacrificing Ratio of A, B and C = Sacrifice of A : Sacrifice of B : Sacrifice of C

➨ Sacrificing Ratio of A, B and C = \tt{\dfrac{3}{48}} : \tt{\dfrac{3}{48}} : \tt{\dfrac{1}{48}}

Sacrificing Ratio of A, B and C = 3 : 2 : 1

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