Question 1

T.S. Grewal Class 12 Chapter 4 Q.1 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 1
Jiten and Rajiv are partners sharing profits in the ratio of 3 : 2. They admit Bikram as a partner for a 1/5th profit share. Determine the profit-sharing ratio after the admission of Bikram.
Solution
Bikram&#8217;s share = 1/5. Remaining share for Jiten and Rajiv = 1 &#8211; 1/5 = 4/5, shared in the old ratio 3 : 2.

Jiten = 4/5 &#215; 3/5 = 12/25
Rajiv = 4/5 &#215; 2/5 = 8/25
Bikram = 1/5 = 5/25

New Profit-Sharing Ratio (Jiten : Rajiv : Bikram) = 12 : 8 : 5.

Question 2

T.S. Grewal Class 12 Chapter 4 Q.2 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 2
Girija, Yatin and Zubin are partners sharing profits and losses in the ratio of 5 : 3 : 2. They admit Suresh into partnership and give him a 1/5th share of profits. Find the new profit-sharing ratio.
Solution
Suresh&#8217;s share = 1/5. Remaining = 1 &#8211; 1/5 = 4/5, shared by the old partners in 5 : 3 : 2.

Girija = 5/10 &#215; 4/5 = 20/50
Yatin = 3/10 &#215; 4/5 = 12/50
Zubin = 2/10 &#215; 4/5 = 8/50
Suresh = 1/5 = 10/50

New Profit-Sharing Ratio = 20 : 12 : 8 : 10 = 10 : 6 : 4 :

Question 3

T.S. Grewal Class 12 Chapter 4 Q.3 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 3
A and B are partners sharing profits and losses in the proportion of 7 : 5. They agree to admit C, their manager, into partnership, who is to get a 1/6th share in the profits. He acquires this share as 1/24th from A and 1/8th from B. Calculate the new profit-sharing ratio.
Solution
New Share = Old Share &#8211; Share sacrificed:

A = 7/12 &#8211; 1/24 = 14/24 &#8211; 1/24 = 13/24
B = 5/12 &#8211; 1/8 = 10/24 &#8211; 3/24 = 7/24
C = 1/6 = 4/24

New Profit-Sharing Ratio (A : B : C) = 13

Question 4

T.S. Grewal Class 12 Chapter 4 Q.4 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 4
X, Y and Z were partners in a firm sharing profits in the ratio of 3 : 2 : 1. They admitted A as a new partner for a 1/8th share in the profits, which he acquired 1/16th from Y and 1/16th from Z. Calculate the new profit-sharing ratio of X, Y, Z and A.
Solution
X retains his old share (3/6); Y and Z each sacrifice 1/16 to A.

X = 3/6 = 24/48
Y = 2/6 &#8211; 1/16 = 16/48 &#8211; 3/48 = 13/48
Z = 1/6 &#8211; 1/16 = 8/48 &#8211; 3/48 = 5/48
A = 1/8 = 6/48

New Profit-Sharing Ratio (X : Y

Question 5

T.S. Grewal Class 12 Chapter 4 Q.5 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 5
Bharati and Astha were partners sharing profits in the ratio of 3 : 2. They admitted Dinkar as a new partner for a 1/5th share in the future profits, which he got equally from Bharati and Astha. Calculate the new profit-sharing ratio of Bharati, Astha and Dinkar.
Solution
Dinkar&#8217;s share = 1/5, obtained equally &#8594; each partner sacrifices 1/5 &#215; 1/2 = 1/10.

Bharati = 3/5 &#8211; 1/10 = 6/10 &#8211; 1/10 = 5/10
Astha = 2/5 &#8211; 1/10 = 4/10 &#8211; 1/10 = 3/10
Dinkar =

Question 6

T.S. Grewal Class 12 Chapter 4 Q.6 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 6
Mohan and Mahesh are partners in a firm sharing profits and losses in the ratio of 3 : 2. Nusrat is admitted as a partner with a 1/4 share in profit. Nusrat takes his share from Mohan and Mahesh in the ratio of 2 : 1. Calculate the new profit-sharing ratio.
Solution
Nusrat acquires 1/4 &#215; 2/3 = 2/12 from Mohan and 1/4 &#215; 1/3 = 1/12 from Mahesh.

Mohan = 3/5 &#8211; 2/12 = 36/60 &#8211; 10/60 = 26/60
Mahesh = 2/5 &#8211; 1/12 = 24/60 &#8211; 5/60 = 19/60
Nusrat = 1/4 = 15/60

N

Question 7

T.S. Grewal Class 12 Chapter 4 Q.7 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 7
S, B and J were partners in a firm sharing profits equally. T was admitted as a partner for a 1/5th share of profits. Calculate the sacrificing ratio of S, B and J. (CBSE 2019)
Solution
Old ratio = 1 : 1 : 1 (each 1/3). Remaining share after T = 1 &#8211; 1/5 = 4/5, shared equally &#8594; each old partner&#8217;s new share = 4/5 &#215; 1/3 = 4/15.
Sacrifice = Old Share &#8211; New Share = 1/3 &#8211; 4/15 = 5/15 &#8211; 4/15 = 1/15 (each).
Sacrificing Ratio of S : B : J = 1 : 1 : 1.

Question 8

T.S. Grewal Class 12 Chapter 4 Q.8 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 8
P and Q were partners in a firm sharing profits in the ratio of 5 : 3. R was admitted for a 1/4th share in the profits, of which he took 75% from P and the remaining from Q. Calculate the sacrificing ratio of P and Q. (CBSE 2020)
Solution
R&#8217;s share = 1/4. P sacrifices 75% of it and Q the remaining 25%:

P&#8217;s sacrifice = 1/4 &#215; 3/4 = 3/16
Q&#8217;s sacrifice = 1/4 &#215; 1/4 = 1/16

Sacrificing Ratio of P : Q = 3 : 1.

Question 9

T.S. Grewal Class 12 Chapter 4 Q.9 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 9
Adil and Suresh are partners in a firm sharing profits and losses in the ratio of 7 : 3. Adil surrenders 2/10th from his share and Suresh surrenders 1/10th from his share in favour of Jagan, the new partner. Calculate the new profit-sharing ratio and the sacrificing ratio.
Solution
Jagan&#8217;s share = 2/10 + 1/10 = 3/10.

Adil = 7/10 &#8211; 2/10 = 5/10
Suresh = 3/10 &#8211; 1/10 = 2/10
Jagan = 3/10

New Profit-Sharing Ratio = 5 : 2 : 3; Sacrificing Ratio (Adil : Suresh) = 2/10 : 1/

Question 10

T.S. Grewal Class 12 Chapter 4 Q.10 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 10
Find the new profit-sharing ratio in each of the following cases:

R and T are partners sharing profits in the ratio of 3 : 2. S joins. R surrenders 1/4th of his share and T 1/5th of his share in favour of S.
A and B are partners. They admit C for a 1/4th share. In future, the ratio between A and B would be 2 : 1.
A and B share profits in the ratio of 3 : 2. They admit C for a 1/5th share. C acquires 1/5th of his share from A and 4/5th from B.
A, B and C are partners in the ratio of

Question 11

T.S. Grewal Class 12 Chapter 4 Q.11 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 11
Mahi and Rajat were in partnership sharing profits and losses in the ratio of 4 : 3. They admitted Kripa as a new partner. Kripa brought &#8377;60,000 as her share of goodwill premium, which was entirely credited to Mahi&#8217;s Capital Account. On the date of admission, goodwill of the firm was valued at &#8377;4,20,000. Calculate the new profit-sharing ratio of Mahi, Rajat and Kripa. (CBSE 2020)
Solution
Kripa&#8217;s share = Premium / Goodwill = &#8377;60,000 / &#8377;4,20,000 = 1

Question 12

T.S. Grewal Class 12 Chapter 4 Q.12 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 12
Rakesh and Suresh are sharing profits in the ratio of 4 : 3. Zaheer joins and the new ratio among Rakesh, Suresh and Zaheer is 7 : 4 : 3. Find out the sacrificing ratio.
Solution
Sacrifice = Old Share &#8211; New Share:

Rakesh = 4/7 &#8211; 7/14 = 8/14 &#8211; 7/14 = 1/14
Suresh = 3/7 &#8211; 4/14 = 6/14 &#8211; 4/14 = 2/14

Sacrificing Ratio (Rakesh : Suresh) = 1 : 2.

Question 13

T.S. Grewal Class 12 Chapter 4 Q.13 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 13
A, B and C are partners sharing profits in the ratio of 4 : 3 : 2. D is admitted for a 1/3rd share in future profits. What is the sacrificing ratio?
Solution
D&#8217;s share = 1/3. Remaining 2/3 is shared by A, B and C in the old ratio 4 : 3 : 2, so the sacrifice of each is in the old ratio.

A = 4/9 &#8211; (4/9 &#215; 2/3) = 4/9 &#8211; 8/27 = 4/27
B = 3/9 &#8211; 6/27 = 3/27
C = 2/9 &#8211; 4/27 = 2/27

Sacrificing Ratio (A : B : C) = 4 : 3 : 2.

Question 14

T.S. Grewal Class 12 Chapter 4 Q.14 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 14
Gautam and Yashica are partners sharing profits and losses in the ratio of 3 : 2. They admit Asma into partnership. Gautam gives 1/3rd of his share while Yashica gives 1/10th (of the total) from her share to Asma. Calculate the new profit-sharing ratio and sacrificing ratio.
Solution
Gautam&#8217;s sacrifice = 1/3 &#215; 3/5 = 1/5; Yashica&#8217;s sacrifice = 1/10.

Gautam = 3/5 &#8211; 1/5 = 12/30 (i.e. 2/5)
Yashica = 2/5 &#8211; 1/10 = 9/30 (i.e. 3/10)
Asma = 1/5 + 1/10 = 9/30 (i.e

Question 15

T.S. Grewal Class 12 Chapter 4 Q.15 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 15
A, B and C are partners sharing profits in the ratio of 2 : 2 : 1. D is admitted as a new partner for a 1/6th share. C will retain his original share (1/5). Calculate the new profit-sharing ratio and sacrificing ratio.
Solution
C retains 1/5 and D takes 1/6. Remaining = 1 &#8211; 1/6 &#8211; 1/5 = 19/30, shared by A and B in their old ratio (1 : 1).

A = 19/30 &#215; 1/2 = 19/60; B = 19/60
C = 1/5 = 12/60; D = 1/6 = 10/60

New Profit-Sharing Ratio = 19 : 19 : 12 : 10. Sacrificing Rat

Question 16

T.S. Grewal Class 12 Chapter 4 Q.16 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 16
A, B, C and D are in partnership sharing profits and losses in the ratio of 36 : 24 : 20 : 20 respectively. E joins the partnership for a 20% share, and A, B, C and D in future would share profits among themselves as 3/10 : 4/10 : 2/10 : 1/10. Calculate the new profit-sharing ratio after E&#8217;s admission.
Solution
E&#8217;s share = 20/100 = 1/5. Remaining 80/100 is shared by A, B, C, D in the agreed ratio 3 : 4 : 2 : 1.

A = 80/100 &#215; 3/10 = 24/100
B = 80/100 &#215; 4/10 = 32/

Question 17

T.S. Grewal Class 12 Chapter 4 Q.17 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 17
Amit and Vidya are partners sharing profits in the ratio of 3 : 2. They admit Chintan into partnership, who acquires 1/5th of his share from Amit and 4/25th share from Vidya. Calculate the new profit-sharing ratio and sacrificing ratio.
Solution
Vidya&#8217;s sacrifice (4/25) is 4/5th of Chintan&#8217;s share, so Chintan&#8217;s share = 5/25 = 1/5, and Amit&#8217;s sacrifice = 1/5 &#215; 1/5 = 1/25.

Amit = 3/5 &#8211; 1/25 = 15/25 &#8211; 1/25 = 14/25
Vidya = 2/5 &#8211; 4/25 = 10/2

Question 18

T.S. Grewal Class 12 Chapter 4 Q.18 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 18
Anil and Bimal are partners. They admit Raman as a partner for a 1/4 share. You are required to determine: (a) the profit-sharing ratio between Anil and Bimal before Raman&#8217;s admission; (b) the profit-sharing ratio after Raman&#8217;s admission; and (c) the sacrificing ratio.
Solution
(a) As no ratio is given, Anil and Bimal share equally &#8594; 1 : 1.
(b) Raman&#8217;s share = 1/4. Remaining 3/4 shared equally: Anil = 3/4 &#215; 1/2 = 3/8; Bimal = 3/8; Raman = 1/4 = 2/8. New R

Question 19

T.S. Grewal Class 12 Chapter 4 Q.19 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 19
Gold and Silver are partners sharing profits and losses in the ratio of 2 : 5. They admit Copper on the condition that he will bring &#8377;14,000 as his share of goodwill, to be distributed between Gold and Silver. Copper&#8217;s share in future profits will be 1/4th. What will be the new profit-sharing ratio, and what amount of the goodwill brought in by Copper will be received by Gold and Silver?
Solution
Copper&#8217;s share = 1/4. Remaining 3/4 shared by Gold and Silver in 2 : 5

Question 20

T.S. Grewal Class 12 Chapter 4 Q.20 - Admission of a Partner

Sarbjit Singh · Accepted Answer

Question 20
Vimal and Nirmal are partners in a firm sharing profits and losses in the ratio of 3 : 2. A new partner, Kailash, is admitted. Vimal gives 1/5th of his share and Nirmal gives 2/5th of his share in favour of Kailash. For the purpose of Kailash&#8217;s admission, goodwill of the firm is valued at &#8377;75,000, and Kailash brings his share of goodwill in cash, which is retained in the business. Journalise the above transactions.
Solution
Vimal&#8217;s sacrifice = 1/5 &#215; 3/5 = 3/25;

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Table of Contents

T.S. Grewal Class 12 Chapter 4 Q.1 - Admission of a Partner

Question 1

Solution

T.S. Grewal Class 12 Chapter 4 Q.2 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.3 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.4 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.5 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.6 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.7 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.8 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.9 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.10 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.11 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.12 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.13 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.14 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.15 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.16 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.17 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.18 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.19 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.20 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.21 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.22 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.23 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.24 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.25 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.26 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.27 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.28 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.29 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.30 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.31 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.32 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.33 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.34 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.35 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.36 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.37 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.38 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.39 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.40 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.41 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.42 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.43 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.44 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.45 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.46 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.47 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.48 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.49 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.50 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.51 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.52 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.53 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.54 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.55 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.56 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.57 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.58 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.59 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.60 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.61 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.62 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.63 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.64 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.65 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.66 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.67 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.68 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.69 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.70 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.71 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.72 - Admission of a Partner

T.S. Grewal Class 12 Chapter 4 Q.73 - Admission of a Partner