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Question 02 Chapter 4 of +2-Part-1
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Table of Contents
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 | = | 2 | – | 5 |
6 | 10 |
= | 10 – 15 | |
30 |
= | -5 | (Gain) | |
30 |
B’s Sacrificing/Gaining Share | = | 1 | – | 3 |
6 | 10 |
= | 5 – 9 | |
30 |
= | -4 | (Gain) | |
30 |
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C’s Sacrificing/Gaining Share | = | 3 | – | 2 |
6 | 10 |
= | 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
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- Chapter No. 8 – Company Accounts (Share Capital)
- Chapter No. 9 – Company Accounts (Issue of Debentures)
- Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication
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