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Question 02 Chapter 4 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 02 Chapter 4 of +2- Part-
Q-2 - CH-4 - Usha +2 Book 2018 - Solution

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Question 02 Chapter 4 of +2-Part-1

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2. (NPS/ Sacrifice and Gain) A, B and C are partners in 2:1:3 ratio. The new ratio will be 5:3:2. Calculate the gain or sacrifice of each partner on the change in profit ratio.

The solution of Question 02 Chapter 4 of +2 Part-1: – 

Old Ratio of A, B & C=2: 1 : 3
New Ratio of A, B & C=5 : 3: 2

Calculate the Sacrificing or Gaining Ratio of Partners

Sacrificing or Gaining Ratio = Old Ratio – New Ratio

A’s Sacrificing/Gaining Share=25
610
 =10 – 15
 30
 =-5(Gain)
 30

 

B’s Sacrificing/Gaining Share=13
610
 =5 – 9
 30
 =-4(Gain)
 30 

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C’s Sacrificing/Gaining Share=32
610
 =15 – 6
 30
 =9(Sacrifice)
 30

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Also, Check out the solved question of previous Chapters: –

Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

+2 Book 1-min
Vol. I: Accounting for Not-for-Profit Organizations and Partnership Firms

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