Question 1

Question 01 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 01 Chapter 5 of +2-Part-1
01. (NPS) X and Y are partners in 8:5 ratio. Z is admitted for 1/5th share. Find out the new ratio.
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Question 2

Question 02 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 02 Chapter 5 of +2-Part-1
2. (NPS)Raman and Daman are partners sharing profits 25% and 75%. Pawan was admitted for 10% share in profits. Find out the new ratio.
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Question 3

Question 03 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

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 admitted for 1/5 share. Calculate new ratio of partners.
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Question 4

Question 04 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 04 Chapter 5 of +2-Part-1
4. X and Y are partners in a firm sharing profit in the ratio 5:3. they admitted Z as partner for ¼ share in the profit Z acquired his share from X and Y in the ratio of 3:1 calculate new profit sharing ratio
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Question 5

Question 05 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 05 Chapter 5 of +2-Part-1
5. (NPS) A and B are partners sharing profit and losses in the proportions of 3:1. they agree to admit C into partnership who is to get 1/8th share. He acquired his share as to 1/32 from A and 3/32 from B . Calculate new profit sharing ratio.
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Question 6

Question 06 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 06 Chapter 5 of +2-Part-1
6. (NPS) X and Y are sharing profit in the ratio of 7:3. they admit C for 3/7 share in the new firm which he takes 2/7 from X and 1/7 from Y. Calculate new profit sharing ratio of partners , after C’s admission.
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Question 7

Question 07 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

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Question 07 Chapter 5 of +2-Part-1
7. (NPS) X and Y shared profit in the ratio of 7:3 . Z was admitted as a partner. X surrendered 1/7th of his share and Y surrendered 1/3rd of its share in favour of Z. Calculate new profit sharing ratio.
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Question 8

Question 08 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 08 Chapter 5 of +2-Part-1
8. (NPS in different cases) Calculate the new ratios of partners in the following cases :

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 size 1/6th in the profits. He acquires this share as 1/24 from A and 1/ 8 from B.
A and B are partners in firms sharing profit and losses in the ratio of 3:2. A new partner C is admitted. A surrenders 1/5th share of his profit in fa

Question 9

Question 09 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 09 Chapter 5 of +2-Part-1
9. (New Ratio) X and Y are partners in equal proportion . Z is admitted 1/4th share. He took his share from X and Y in the 2:1 ratio. Ascertain new ratio.
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Question 10

Question 10 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

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Question 10 Chapter 5 of +2-Part-1
10. (NPS/Sacrifice Ratio) X and Y are partners in 2:1. Z is admitted for ¼ share. X and Y decided to share profits in equal proportion. Ascertain new ratio and sacrifice ratio.
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Question 11

Question 11 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 11 Chapter 5 of +2-Part-1
11. (NPS/ Sacrifice Ratio) A, B and C are partners in equal ratio. A gives 20% and C gives 30% of their share to new partner D. Find out the new ratio and Sacrifice ratio.
The solution of Question 11 Chapter 5 of +2 Part-1: -
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Question 12

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

Sarbjit Singh · Accepted Answer

Question 12 Chapter 5 of +2-Part-1
12. (NPS in different cases) A and B are partners in a firm sharing profits and losses in the ratio of 3:2. C joins the firm for a quarter share in the future profits. Ascertain the future profit sharing ratio of partners in each of the following cases :

If he acquires his share of profits from the original partners in their profit sharing ratio.
If he acquires his share of profits from the original partners equally.
If he acquires his share of profits from t

Question 13

Question 13 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 13 Chapter 5 of +2-Part-1
13. (New Profit Sharing Ratio) Bat and Ball are partners in a 2:3 ratio. They admitted Wicket and Gloves as new partners. Bat sacrificed 1/4th of his share in favor of Wicket and Ball sacrificed ¼ from his share in favor of Gloves. Calculate the new ratio.
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Question 14

Question 14 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

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Question 14 Chapter 5 of +2-Part-1
14. (Sacrifice ratio) L and M are partners sharing profits in the ratio of 4:3. N is admitted as a partner. The new profit sharing ratio among L, M, and N is 5:3:3. Find out the sacrifice ratio.
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Question 15

Question 15 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 15 Chapter 5 of +2-Part-1
15. (NPS) X and Y are partners in a firm sharing profits and losses in the ratio of 3:2. They admitted Z into Paternship with 1/8th share in profits. It is decided that X and Y will share profits and losses in future in the ratio of 4:3. Calculate the new profit sharing ratio.
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Question 16

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

Sarbjit Singh · Accepted Answer

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

Question 17

Question 17 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

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 A for 1/5 share. Y will retain his old share. Find out a new ratio.
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Question 18

Question 18 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 18 Chapter 5 of +2-Part-1
18. (NPS) X , Y and Z are partners in 7:3:2. O is admitted . He gets 1/12 from X and 1/24 from Z . X also gave 2/12 to Z and Y gets 1/24 from Z . Find the new ratio.
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Question 19

Question 19 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Parat - 1

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Question 19 Chapter 5 of +2-Part-1
19. (NPS ) Singh, Gupta and Lal are partners in a firm, sharing profits in the ratio of 3:2:3. They admitted Jain as a new partner. Singh surrendered 1/3rd of his share in favour of Jain. Gupta surrendered 1/4th of his share in favour of Jain and Lal surrendered 1/5th of his share in favour of Jain. Calculate the new profit sharing ratio.
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Question 20

Question 20 Chapter 5 of +2 Part-1 - USHA Publication  12 Class Part - 1

Sarbjit Singh · Accepted Answer

Question 20 Chapter 5 of +2-Part-1
20.( Goodwill brought in cash ) X and Y are partners in a 2:1 ratio. Z is admitted for ¼ share. He brings Rs. 50,000 as capital and Rs. 15,000 as the goodwill of his share. The goodwill is retained in the business pass journal entries.
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Old Ratio of X and Y	=	8 : 5
Z is admitted for 1/5 share of profit

Remaining share	=	1	-	1
				5

X’s New Share	=	4	X	8
		5		13

Y’s New Share	=	4	X	5
		5		13

Z’s New Share	=	1	X	13
		5		13

USHA Publication +2 Part 1 Solutions Chapter NO. 5 - Partnership Accounts – IV (Admission of a Partner)

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💡 Double Entry Accounting Principles

Topics & Questions Solved:

Question 01 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

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Question 02 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

Question 03 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

Question 04 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

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

Question 13 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

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Question 18 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

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Question 20 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

Question 21 Chapter 5 of +2 Part-1 - USHA Publication 12 Class Part - 1

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Question 35 Chapter 5 of Class 12 Part - 1 - USHA Publication

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