रमेश और मुरेश एक फर्म में साझेदार हैं तथा 4:3 के अनुपात में लाभ का विभाजन करते हैं। वे मोहन को नये साझेदार के रूप में शामिल करते हैं। रमेश, सुरेश तथा मोहन का नया लाभ विभाजन अनुपात 2:3:1 होगा। पुराने साझेदारों के प्राप्ति अथवा त्याग अनुपात की गणना कीजिए। Ramesh and Suresh are partners in a firm sharing profits in the ratio of 4:3. They admitted Mohan as a new partner. The new profit-sharing ratio of Ramesh, Suresh and Mohan will be 2:3 : 1. Calculate the gain or sacrifice of old partner. IN.C.E.R.T. TALE
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Explanation:
Solution :
★ Old Ratio :
Ramesh : Suresh = 4 : 3
- Ramesh's share = 4/7
- Suresh's share = 3/7
They admitted Mohan as a new partner.
The new profit-sharing ratio of Ramesh, Suresh and Mohan will be 2 : 3 : 1
★ New Ratio :
Ramesh : Suresh : Mohan = 2 : 3 : 1
- Ramesh's new share = 2/6
- Suresh's new share = 3/6
- Mohan's new share = 1/6
★ Sacrifice or Gain Ratio = Old Ratio - New Ratio
• Ramesh = 4/7 - 2/6
= (24 - 14)/42
= 10/42 ---------- (Sacrifice)
• Suresh = 3/7 - 3/6
= (18 - 21)/42
= - 3/42 ------------ (Gain)
Therefore,
Ramesh (Sacrifice) = 10/42
Suresh (Gain) = 3/42
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