Question 9 Chapter 6 of Class 12 Part – 1 Usha Publication

Question 9 Chapter 6 of Class 12 Part – 1 Usha Publication

9. (Share of Retiring Partner given in Proportionate to Remaining Partners) W, X, Y and Z are partners in 4: 5:6:5 ratio respectively. X and Z retires. X Share is taken by W and Y in 2: 1 , where as 25% of Z share is given to W and 75% is given to Y. Find out new ratio

The solution of Question 9 Chapter 6 of Class 12 Part – 1 Usha Publication: -

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Calculation of new Profit Sharing ratio

Ratio = WXYZ	=	4	:	5	:	6	:	5
		20		20		20		20

X share 5/20 goes to W & Y in ratio 2 : 1

W gets	=	5	x	2
		20		3
	=	10
		60

Y gets	=	5	x	1
		20		3
	=	5
		60

Z’s share 5/20 goes to W & Y in 25 % & 75 % ratio

W gets	=	5	x	1
		20		4
	=	5
		80

Y gets	=	5	x	3
		20		4
	=	15
		80

New share
W = Old share + Received from X + Received from Z

W's New Share	=	4	+	10	+	5	=	103
		20		60		80		240

Y's New Share	=	6	+	5	+	15	=	137
		20		60		80		240

So, New Ratio of W & Y	=	103	:	137
		240		240
	=	103	:	137