# Question 05 Chapter 6 of +2- Part- 1 of USHA Publication Part – 1

Q-5 - CH-6 - Usha +2 Book 2018 - Solution

Question 05 Chapter 6 of +2- Part- 1

5. (Different Cases of NPS) A. B and C were partners in 9:6 5. C retired and amount due to him on retirement was 80.000. Calculate new ratio if :
(i) A contributed Rs. 20,000 and B Rs. 60,000.
(ii) A and B contributed Rs. 40,000 each

## The solution of Question 05 Chapter 6 of +2- Part- 1: –

Day - 122 | Solution of Questions 1 to 5 | Retirement of a Partner Chapter 6 Accounts class 12 PSEB

Calculation of new Profit Sharing ratio

Contribution made by A & B is Rs. 20,000 & Rs. 60,000 respectively .

Gaining ratio = 20,000 : 60,0000 = 1 : 3

 A’s gain = 5 x 1 20 4 = 5 80
 & B’s gain = 5 x 3 20 4 = 15 80
 Thus A’s New Share = 9 + 5 20 80 = 41 80
 And B’s New Share = 6 x 15 20 80 = 39 80
 So, New Profit sharing Ratio = 41 : 39 80 80 = 41 : 39

(ii) Contribution made by A & B is Rs. 40,000 : 40,000.

Gaining ratio = 1 : 1

 A’s gain = 5 x 1 20 2 = 5 40
 & B’s gain = 5 x 1 20 2 = 5 40
 Thus A’s New Share = 9 + 5 20 40 = 23 40
 And B’s New Share = 6 + 5 20 40 = 17 40
 So, New Profit sharing Ratio = 23 : 17 40 40 = 23 : 17

Comment if you have any questions.

End of Solution

## Check Out the Solution of all questions of this chapter:

The solution to all questions of Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner) Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 06 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 12 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 18 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 24 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 30 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 36 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 43 Chapter 6 of +2 Part- 1 – USHA Publication

Question 51 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1

Question 57 Chapter 6 of +2 Part- 1 – USHA Publication

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### Download a PDF of Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner):

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## Chapter-Wise Solution of Usha Publication Accountancy – Part 1 Class 12 – Session 2024-25 as per the PSEB curriculum

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 1 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

Chapter No. 1 – Accounting Not-for-Profit Organisations (Deleted from the Syllabus)

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)

## Check out Part 2 of both books.

In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 2, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 2 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.