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Sacrificing Ratios and New Ratios
Q.13(A). Saurabh and Gaurav are equal partners. they admit Chunmun as a partner in their firm and the new ratio of all the three been decided upon as 4 : 3 ; 2. Find the sacrificing ratio.
[Ans. 1 : 3]
Q.13(B). A, B and C share profit and losses in the ratio of 3 : 2 : 1. Upon admission of D, they agreed to share as follows :
(i) 4 : 4 : 2 : 2 (ii) 2 : 4 : 2 : 4
Calculate sacrificing ratios.
[Ans. (i) Only A sacrifices = 16 — ; (ii) Only A sacrifices = 26.]
Q.14 (A). A. B and C are partners sharing profits in the ratio of 2 : 2 : 1 respectively. They admit D for 1/6th share in the firm. Calculate the sacrificing ratio.
[Ans. Sacrificing Ratio 2 : 2 : 1.]
Q.14(B) A and Bare partners sharing profit in the ratio of 7 : 3. C is admitted to partnership for 1/4th share Of future profits. Calculate the new profit sharing ratio and the sacrificing ratio.
[Ans. New Ratio = 15 : 9 : 8, Sacrificing ratio = 5 : 3.]
Q.15(A). A and B are partners sharing profits in the ratio of 7 : 3. C was admitted. A surrendered 1/7th of his share and B 1/3rd of his share in favour of C. Calculate the sacrificing ratio and the new profit-sharing ratios of the partners.
[Ans. Sacrificing Ratio 1 : 1; New Ratio 3 : 1 : 1.]
Q.15(B). A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. C is admitted into partnership. A sacrifices 1/3 of his share and B 1/4 of his share in favour of C. Determine the sacrificing ratio and the new profit sharing ratio.
[ [Ans. Sacrifice Ratio 2 : l; New Ratio 4 : 3 : 3. ]
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New ratio=4:3:2
so, Saurabh's sacrifice= Old ratio-New ratio
= 1/2 - 4/9
=(9-8)/18
=1/18
Gaurav's sacrifice= Old ratio-New ratio
=1/2 - 3/9
=(9-6)/18
=2/18
hence,sacrifycing ratio=1:2
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New ratio=4:3:2
so, Saurabh's sacrifice= Old ratio-New ratio
= 1/2 - 4/9
=(9-8)/18
=1/18
Gaurav's sacrifice= Old ratio-New ratio
=1/2 - 3/9
=(9-6)/18
=2/18
hence,sacrifycing ratio=1:2
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3
Answer:
13(A)
chunmun's share = 2/9
since Saurav and Gaurav are equal partners does they have sacrificed in an equal ratio
therefore, old profit sharing ratio=1:1
therefore sourav's old share=1/2
gaurav's old share=1/2
sacrificing ratio= old share of profit- new share of profit
Saurabh new share=1/2-4/9=1/18
Gaurav new share=1/2-3/9=3/18
therefore
sacrificing ratio=1:3
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