Question 11 Chapter 5 of Class 12 Part – 1 Usha Publication
11. (NPS/ Sacrifice Ratio) A, B and C are partners in equal ratio. A gives 20% and C gives 30% of their share to new partner D. Find out the new ratio and Sacrifice ratio.
We are providing a solution of Question 11 Chapter 5 of +2 Part-1 in two formats. one is in Video format and another is in article format. Check out both formats as follows:
The video consists solution of question numbers from 1 to 11 Chapter no. 5 class 12 of Usha publication. To check the direct solution of question no. 11 from the flowing video by using time stamps of the video.
Calculation of new Profit Sharing ratio
| A’s Sacrifice | = | 1 | x | 20 |
| 3 | 100 | |||
| = | 1 | |||
| 15 |
| C’s Sacrifice | = | 1 | x | 30 |
| 3 | 100 | |||
| = | 3 | |||
| 30 |
| Sacrifice Ratio | = | 1 | : | 3 |
| 15 | 30 | |||
| = | 2 | : | 3 | |
| 30 | 30 | |||
| = | 2 : 3 |
Calculation of New ratio
| A's New Share | = | 1 | - | 1 |
| 3 | 15 | |||
| = | 4 | |||
| 15 |
| B's New Share | = | 1 | (No Sacrifice) |
| 3 | |||
| = | 5 | ||
| 15 |
| C's New Share | = | 1 | - | 1 |
| 3 | 10 | |||
| = | 7 | |||
| 30 |
| D | = | The sacrifice of A and C | ||
| = | 2 | + | 3 | |
| 30 | 30 | |||
| = | 5 | |||
| 30 | ||||
| New Ratio | = | 4 | : | 5 | : | 7 | : | 5 |
| 15 | 10 | 30 | 30 | |||||
| = | 8 | : | 10 | : | 7 | : | 5 |
Thanks, Please Like and share with your friends
Comment if you have any questions.
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Question 11 Chapter 5 of Class 12 Part – 1 Usha Publication", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Textbook Solution.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
You can take our custom-built interactive practice quiz directly on this page to test your understanding of "Question 11 Chapter 5 of Class 12 Part – 1 Usha Publication" instantly.