# Question 06 Chapter 6 of +2 Part-1 – USHA Publication 12 Class Part – 1 Q-6 - CH-6 - Usha +2 Book 2018 - Solution

Question 06 Chapter 6 of +2-Part-1

6. (Different Cases of NPS) X, Y and Z are partners sharing profits and losses in the ratio of ½ : 3/10 : 1/5.Calculate the new profit sharing ratio and gaining ratio (a) if X retires (b) if Y retires (c) if Z retires.

## The solution of Question 06 Chapter 6 of +2 Part-1: –

(a) If X retires

 A’s gain = 1 : 3 : 1 2 10 5
 Rearranging the ratio to common denominator 10 the ratio is = 5 : 3 : 2 10 10 10

On X’s retirement his 5/10 share will be distributed among Y & Z in their
relative ratio , i.e., 3 : 2
New Profit sharing Ratio of Y & Z = 3 : 2

Gaining ratio = New share – old share

 Y’s gain = 3 – 3 5 10 = 3 10
 Z’s gain = 2 – 2 5 10 = 2 10

Gaining ratio = 3 : 2

(b)If Y retires

On Y’s retirement his 3/10 share will be distributed among X & Z in their relative ratio , i.e., 5 : 2
New Profit sharing Ratio of X & Z = 5 : 2
Gaining ratio = New share – old share

 X’s gain = 5 – 5 7 10 = 15 70
 Z’s gain = 2 – 2 7 10 = 6 70
 Gaining ratio = 5 : 6

Comment if you have any questions.

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