
Question 03 Chapter 4 of +2-Part-1
3. (NPS/ Sacrifice and Gain) A, B and C are partners in 3:7:5 ratio. They decided to change their ratio as follows. A gave 1/15 from his share to C. B gave 2/15 from his share to A and 1/15 to C.
Find out new ratio and gain or sacrifice of each partner.
Calculate the A, B, & C New Profit sharing ratio: -
| A’s New Share | = | 3 | - | 1 | + | 2 |
| 15 | 15 | 15 |
| = | 3 - 1 + 2 |
| 15 |
| = | 4 |
| 15 |
| B’s New Share | = | 7 | - | 2 | - | 1 |
| 15 | 15 | 15 |
| = | 7 - 2 - 1 |
| 15 |
| = | 4 |
| 15 |
| C’s New Share | = | 5 | + | 1 | + | 1 |
| 15 | 15 | 15 |
| = | 5 + 1 + 1 |
| 15 |
| = | 7 |
| 15 |
New Profit Ratio of A,B, & C = 4 : 4: 7
Calculate the Sacrificing or Gaining Ratio of Partners:
Sacrificing or Gaining Ratio = Old Ratio - New Ratio
| A’s Sacrificing/Gaining Share | = | 3 | - | 4 |
| 15 | 15 |
| = | 3 - 4 |
| 15 |
| = | -1 | (Gain) |
| 15 |
| B’s Sacrificing/Gaining Share | = | 7 | - | 4 |
| 15 | 15 |
| = | 7 - 4 |
| 15 |
| = | 3 | (Sacrifice) |
| 15 |
| C’s Sacrificing/Gaining Share | = | 5 | - | 7 |
| 15 | 15 |
| = | 5 - 7 |
| 15 |
| = | -2 | (Gain) |
| 15 |
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Economics Educator
Mrs. Dilgeerjot Kaur holds a B.Com and M.Com degree and has over 9 years of teaching experience in microeconomics, macroeconomics, and business economics.
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