# Question 16 Chapter 5 of +2 Part-1 – USHA Publication 12 Class Part – 1

Q-16 - CH-5 - Usha +2 Book 2018 - Solution

Question 16 Chapter 5 of +2-Part-1

16. (Different cases of NPS)
(i)Singh and Pandit are partners in a 4:1 ratio. They admitted Maulavi as a partner. The net profit ratio is 5:3:2. Find out the Gaining and sacrifice ratio of old partners.
(ii) Flower and plants are partners sharing profits of 60 paise and 40 paise in a rupee. Thorn is a new partner admitted. The following is the arrangement for sharing profits.

 Flower Plant Thorn Reserve 2/10 5/10 2/10 1/10

Find out sacrifice or gain.

We are providing a solution of Question 16 Chapter 5 of +2 Part-1 in two formats. one is in Video format and another is in article format. Check out both formats as follows:

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The video consists solution of question numbers from 12 to 23 Chapter no. 5 class 12 of Usha publication. To check the direct solution of question no. 16 from the flowing video by using time stamps of the video.

## The solution of Question 16 Chapter 5 of +2 Part-1: –

(i) Calculation of gaining and sacrifice ratio

 Gain (/Sacrifice) of Singh = 4 – 5 5 10 = 3 Sacrifice 10
 Gain (/Sacrifice) of Pandit = 1 – 3 5 10 = 1 Gain 10

So Singh sacrificed 3/10 but pandit gained 1/10 share.

(ii) Calculation of gaining and sacrifice ratio

 Old profit sharing ratio of flower and plant 60:40 or 2 : 2 . New Profit sharing ratio 5 5
 Flower 2 Plant 5 Plant 2 After transferring 1 After transferring 9 9 9 10
 Plant’s sacrifice = 2 (40%) – 5 5 9 = 7 Gain 45

 Flower’s sacrifice = 17 45
 Plant’s sacrifice = 7 45

Sacrifice = Old share – New share

 Flower’s Sacrifice = 3 – 2 5 9 = 17 Sacrifice 45
 Plant’s Sacrifice/ Gain = 2 – 5 5 9 = 7 Gain 45

Comment if you have any questions.

## Check out all questions of this chapter as follows:-

Question 01 Chapter 5 of +2-Part-1 01. (NPS) X and Y are partners in 8:5 ratio. Z is admitted for ...
Question 02 Chapter 5 of +2-Part-1 2. (NPS)Raman and Daman are partners sharing profits 25% and 75%. Pawan was admitted ...

Question 03 Chapter 5 of +2-Part-1 3. (NPS)Badal, Advani and Navjot are partners in 3/10, 9/20 and ¼. Sonia was ...
Question 04 Chapter 5 of +2-Part-1 4. X and Y are partners in a firm sharing profit in the ratio ...
Question 05 Chapter 5 of +2-Part-1 5. (NPS) A and B are partners sharing profit and losses in the proportions ...
Question 06 Chapter 5 of +2-Part-1 6. (NPS) X and Y are sharing profit in the ratio of 7:3. they ...
Question 07 Chapter 5 of +2-Part-1 7. (NPS) X and Y shared profit in the ratio of 7:3 . Z ...

Question 08 Chapter 5 of +2-Part-1 8. (NPS in different cases) Calculate the new ratios of partners in the following ...
Question 09 Chapter 5 of +2-Part-1 9. (New Ratio) X and Y are partners in equal proportion . Z is ...
Question 10 Chapter 5 of +2-Part-1 10. (NPS/Sacrifice Ratio) X and Y are partners in 2:1. Z is admitted for ...
Question 11 Chapter 5 of +2-Part-1 11. (NPS/ Sacrifice Ratio) A, B and C are partners in equal ratio. A ...

Question 12 Chapter 5 of +2-Part-1 12. (NPS in different cases) A and B are partners in a firm sharing ...
Question 13 Chapter 5 of +2-Part-1 13. (New Profit Sharing Ratio) Bat and Ball are partners in a 2:3 ratio ...
Question 14 Chapter 5 of +2-Part-1 14. (Sacrifice ratio) L and M are partners sharing profits in the ratio of ...
Question 15 Chapter 5 of +2-Part-1 15. (NPS) X and Y are partners in a firm sharing profits and losses ...
Question 16 Chapter 5 of +2-Part-1 16. (Different cases of NPS) (i)Singh and Pandit are partners in a 4:1 ratio ...

Question 17 Chapter 5 of +2-Part-1 17.(New Ratio) X, Y, and Z are partners in the 5:3:3 ratio. They admitted ...
Question 18 Chapter 5 of +2-Part-1 18. (NPS) X , Y and Z are partners in 7:3:2. O is admitted ...
Question 19 Chapter 5 of +2-Part-1 19. (NPS ) Singh, Gupta and Lal are partners in a firm, sharing profits ...
Question 20 Chapter 5 of +2-Part-1 20.( Goodwill brought in cash ) X and Y are partners in a 2:1 ...

Question 21 Chapter 5 of +2-Part-1 21.( NPS/Goodwill brought in cash )Bhushan, Gobin, and Rajan are partners in the 5:3:2 ...
Question 22 Chapter 5 of +2-Part-1 22.( NPS/Goodwill brought in cash )A, B, and C are partners in ratio 3:2:1 ...
Question 23 Chapter 5 of +2-Part-1 23.(Goodwill partially withdrawn )A and B are partners in 3:2 ratio. They admitted C ...
Question 24 Chapter 5 of +2-Part-1 24.(Goodwill partially withdrawn )Behari and Punjabi are partners in ratio 2:3 . Haryanvi is ...
Question 25 Chapter 5 of +2-Part-1 25.(Profits at the end of the year are given) P and S are partners ...

Question 26 Chapter 5 of +2-Part-1 26.( Different cases of goodwill) A and B shared profits in the proportion of ...
Question 27 Chapter 5 of +2-Part-1  27. (New Partner doesn't bring G/W in Cash) X, Y and Z am partners ...
Question 28 Chapter 5 of +2-Part-1 28. (New Partner doesn't bring G/W in Cash) A and B are partners Sharing ...
Question 29 Chapter 5 of +2-Part-1 29. (goodwill is partly paid privately and partly through books ) A and B ...

Question 30 Chapter 5 of +2-Part-1 30. (Partner Partly brings the G/W) X, Y, and Z were partners sharing profits ...
Question 31 Chapter 5 of +2-Part-1 31. (Goodwill is to be calculated and not brought in cash) A and B ...
Question 32 Chapter 5 of +2-Part-1 32. (Goodwill is brought in-kind) P and Q are partners in a 3: 2 ...
Question 33 Chapter 5 of +2-Part-1 33. (Goodwill is brought in-kind) Manish and Satish are sharing profits in 4 : ...
Question 34 Chapter 5 of +2-Part-1 34. (Goodwill is brought in kind) X, Y and Z were doing business in ...

Question 36 Chapter 5 of +2-Part-1 36. (Hidden Goodwill) A and B are partners with capitals of Rs. 8,000 and ...
Question 37 Chapter 5 of +2-Part-1 37. (Comprehensive) A, B and C are partners in 3 : 2: 1 ratio ...
Question 38 Chapter 5 of +2-Part-1 38. (Revaluation Entries) Pass Journal Entries for the following revaluations.(a) Stockk Rs. 12,000 was ...
Question 39 Chapter 5 of +2-Part-1 39. (Revaluation Entries) Record the folowing in Journal.(a) A claim of Rs. 5,000 against ...

Question 40 Chapter 5 of +2-Part-1 40. ( Revaluation A/c/Partners Cap. A/c/B/S) The following was the Balance sheet of A ...
Question 41 Chapter 5 of +2-Part-1 41. (Goodwill withdraw by Old Partner) The Balance sheet of A and B who ...
Question 42 Chapter 5 of +2-Part-1 42. Revaluation A/c/Partner‘s Cap A/c/B/S) Thr following is the balance sheet of Gupta and ...
Question 43 Chapter 5 of +2-Part-1 43. (Goodwill is not brought in Cash) The following was the balance sheet of ...
Question 44 Chapter 5 of +2-Part-1 44. Revaluation/Capital A/c/B/S/GST) Usha and Asha are partners in a firm sharing profits in ...

Question 45 Chapter 5 of +2-Part-1 45. ( Average Profit Method) The balance sheet of A and B who share ...
Question 45 A Chapter 5 of +2-Part-1 45 A. (HOTS/MEMORANDUM revaluation Account) A and B are carrying on business in ...
Question 46 Chapter 5 of +2 Part-1 - USHA 46. Revaluation A/c/Partner‘s Cap A/c/B/S) The following is the balance sheet ...
Question 47 Chapter 5 of +2-Part-1 47. ( Necessary Adjusting Entries) The Balance sheet of Ram and Shyam who share ...

Question 48 Chapter 5 of +2-Part-1 48. (Revaluation A/c/Partner‘s Cap A/c/B/S) L and M share the profits of a business ...
Question 49 Chapter 5 of +2-Part-1 49. (Revaluation A/c/Partner‘s Cap A/c/B/S) L and M share the profits of a business ...
Question 50 Chapter 5 of +2-Part-1 50. (Provision for a discount on Creditors ) the balance sheet of X& Y ...
Question 51 Chapter 5 of +2-Part-1 51. (Journal /partner’s cap. A/c/B/S) the balance sheet of Ashish, Achyut, and Akhilesh who ...
Question 52 Chapter 5 of +2 Part-1 - USHA 52. (Hidden Goodwill)Deepika & Rajshree are partners in the firm sharing ...

Question 53 Chapter 5 of +2-Part-1 53. (Hidden Goodwill)David & Bimal are partners in the firm sharing profits & losses ...
Question 54 Chapter 5 of +2-Part-1 54. ( Investment taken over by old partner) A & B are sharing profits ...
Question 55 Chapter 5 of +2-Part-1 55. (Goodwill is not brought in Cash) The following was the balance sheet of ...
Question 56 Chapter 5 of +2-Part-1 56. (Adjustment of Capital) A and B are in partnership sharing profit and loss ...

Question 57 Chapter 5 of +2-Part-1 57. (Capital to be adjusted on basis of NPS) Sun and Moon are partners ...
Question 58 Chapter 5 of +2-Part-1 58. (Adjustment of capital on the basis of NPS) The following is the balance ...
Question 59 Chapter 5 of +2-Part-1 59. (Adjustment of the capital on the basis of NPS ) a & b ...
Question 60 Chapter 5 of +2-Part-1 60. (Adjustment of Capital on basis of New Partner's Share) A, B and C ...
Question 61 Chapter 5 of +2-Part-1 61. ( Capital to be adjusted on the basis of New Partner's Share) A ...

Question 62 Chapter 5 of +2-Part-1 62. (Adjustment of the capital/goodwill/revaluation A/c/ partner’s capital A/c balance sheet) Raghu & Rishu ...
Question 63 Chapter 5 of +2-Part-1 63. (revaluation A/c/Partner’s Cap. A/c/B/S) A & B are partners sharing profits & losses ...
Question 64 Chapter 5 of +2-Part-1 64. ( revaluation A/c/ Partner’s Cap. A/c/B/S) Ram & Rahim were partners in the ...
Question 65 Chapter 5 of +2-Part-1 65. (Journal/B/S) Below is the balance sheet of Krishna & Sudama who shared profit ...

Question 66 Chapter 5 of +2-Part-1 66. (Adjustment of the capital/goodwill/revaluation A/c/ partner’s capital A/c balance sheet) A firm has ...
Question 67 Chapter 5 of +2-Part-1 67. ( Adjustment of capital revaluation A/c/ Partner’s Cap. A/c/B/S) Ram , Rahim & ...
Question 68 Chapter 5 of +2-Part-1 68. (Adjustment of the capital/goodwill/revaluation A/c/ partner’s capital A/c balance sheet) The following is ...
Question 69 Chapter 5 of +2-Part-1 69. (Adjustment of the capital to be made by Cash ) the balance sheet ...

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