Question

PQ and R are partners sharing profit in the ratio of 3:2:1 Q retires and his share is acquired by P&R in the ratio of 3:2 calculated new profit sharing ratio

Answer 1

Explanation:

old ratio+acquired profit share =new ratio

p's new share, = 3/6+3/5=45/30

q's new share = 2/6+2/5=42/30

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Answer 2

Answer:

New Profit Sharing Ratio =

P : R = 7 : 3

Explanation:

Old Ratio :

P : Q : R = 3 : 2 : 1

• P's Share = $\dfrac{3}{6}$

• Q's Share = $\dfrac{2}{6}$

• R's Share = $\dfrac{1}{6}$

★ Q retires and his share is acquired by P&R in the ratio of 3 : 2

• Q's Share = $\dfrac{2}{6}$

• Q's Share taken by P =

$\longrightarrow \dfrac{2}{6} \: \times \: \dfrac{3}{5}$

$\longrightarrow \: \dfrac{6}{30}$

• Q's Share taken by R =

$\longrightarrow \: \dfrac{2}{6} \: \times \: \dfrac{2}{5}$

$\longrightarrow \: \dfrac{4}{30}$

★ New Profit Sharing Ratio =

• New Share = Old Ratio + Share acquired from Q

• P's New Share =

$\longrightarrow \: \dfrac{3}{6} \: + \: \dfrac{6}{30}$

$\longrightarrow \: \dfrac{15 \: + \: 6}{30}$

$\longrightarrow \: \dfrac{21}{30}$

• R's New Share =

$\longrightarrow \: \dfrac{1}{6} \: + \: \dfrac{4}{30}$

$\longrightarrow \: \dfrac{5 \: + \: 4}{30}$

$\longrightarrow \: \dfrac{9}{30}$

New Share =

• P : R

• $\dfrac{21}{30} : \dfrac{9}{30}$

$\longrightarrow$ 21 : 9 = 7 : 3

∴ New Profit Sharing Ratio =

• P : R = 7 : 3