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Question : A, B and C are partners sharing profits and losses in the ratio of 9: 6: 5. D is admitted as a new partner for 1/4th share. B sacrifices 1/20th from his share in favour of D and the rest of the sacrifice was made by A and C in the ratio of 3: 1. The sacrificing ratio and new profit sharing ratio of the partners will be _________.

Option 1: SR 2:1:2 and NPSR 6: 5: 4: 5

Option 2: SR 3: 1: 1 and NPSR 5: 5: 4: 5

Option 3: SR 3: 1: 1 and NPSR 6: 5: 4: 5

Option 4: None of the above


Team Careers360 21st Jan, 2024
Answer (1)
Team Careers360 23rd Jan, 2024

Correct Answer: SR 3: 1: 1 and NPSR 6: 5: 4: 5


Solution : Answer = SR 3: 1: 1 and NPSR 6: 5: 4: 5

Calculation of Sacrificing Ratio :

D's share =$\frac{1}{4}$, Out ofwhich $\frac{1}{20}$ is given by B.

Remaining Share of D=$\frac{1}{4}-\frac{1}{20}=\frac{5-1}{20}=\frac{4}{20}$

This $\frac{4}{20}$ share is sacrificed by A and C in the ratio of 3: 1

Hence, A's Sacrifice =$\frac{4}{20} \times \frac{3}{4}=\frac{3}{20}$

C's Sacrifice =$\frac{4}{20} \times \frac{1}{4}=\frac{1}{20}$

Scarface Ratio of A, B and C=$\frac{3}{20}: \frac{1}{20} \frac{1}{20}$ or $3: 1: 1$

(ii) Calculation of New Ratio:
A: $\frac{9}{20}-\frac{3}{20}=\frac{6}{20}$
B: $\frac{6}{20}-\frac{1}{20}=\frac{5}{20}$
C: $\frac{5}{20}-\frac{1}{20}=\frac{4}{20}$

A : $\frac{1}{4}$ or $\frac{5}{20}$

New Ratio of A B, C and D=$\frac{6}{20} \frac{5}{20}: \frac{4}{20} \frac{5}{20}$ or $6: 5: 4: 5$.
Hence, the correct option is 3.

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