Question 11 Chapter 5 of Class 12 Part – 1 Usha Publication
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 Class 12 Part – 1 Usha Publication: –
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Calculation of new Profit Sharing ratio
| A’s Sacrifice | = | 1 | x | 20 |
| 3 | 100 | |||
| = | 1 | |||
| 15 |
| C’s Sacrifice | = | 1 | x | 30 |
| 3 | 100 | |||
| = | 3 | |||
| 30 |
| Sacrifice Ratio | = | 1 | : | 3 |
| 15 | 30 | |||
| = | 2 | : | 3 | |
| 30 | 30 | |||
| = | 2 : 3 |
Calculation of New ratio
| A’s New Share | = | 1 | – | 1 |
| 3 | 15 | |||
| = | 4 | |||
| 15 |
| B’s New Share | = | 1 | (No Sacrifice) | |
| 3 | ||||
| = | 5 | |||
| 15 |
| C’s New Share | = | 1 | – | 1 |
| 3 | 10 | |||
| = | 7 | |||
| 30 |
| D | = | The sacrifice of A and C | ||
| = | 2 | + | 3 | |
| 30 | 30 | |||
| = | 5 | |||
| 30 | ||||
| New Ratio | = | 4 | : | 5 | : | 7 | : | 5 |
| 15 | 10 | 30 | 30 | |||||
| = | 8 | : | 10 | : | 7 | : | 5 |
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The solution to all questions of Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner) Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.
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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)
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 1 Class 12 by Unimax Publication
- Chapter No. 1 – Accounts of Non-Profit Organisations (Deleted from the Syllabus)
- Chapter No. 2 – Partnership Accounts – I (Basic Concepts)
- Chapter No. 3 – Partnership Accounts – II (Goodwill)
- Chapter No. 4 – Partnership Accounts – III (Change in Profit Sharing Ratio among Existing Partners)
- 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.
1. Accountancy – Part 2 Class 12 – Session 2024-25 By Usha Publication
2. Advanced Accountancy Part 2 Class 12 by Unimax Publication