ADMISSION OF A

PARTNER

NAME-SOMYA AGGARWAL
CLASS-12TH D
 CHANGE IN PROFIT SHARING
RATIO AND SACRIFICING RATIO
THANK YOU
1.A and B are partners sharing profits in the
ratio of 3:1. C is admitted for the 1/8th share of
the profits.

2.X and Y are partners sharing profits and

losses in the ratio of 7:5. They admit Z, a new
partner, who acquires 1/12th from X and
1/6th from Y as his share.
SOLUTION =

1.Let Firm’s share = 1

Remaining share = 1- 1/8

= 7/8
Now,
A’s new share = 3/4 x  7/8  = 21/32

B’s new share =  1/4 x 7/8 = 7/32

C’s share = 1/8  x 4/4 = 4/32

New profit sharing ratio of A : B : C = 21 : 7 : 4

SOLUTION =

2.Old profit sharing ratio of X and Y = 7:5

Z, acquires 1/12th from X and 1/6th from Y

Z’s total share = 1/12 + 1/6 =   3/12

X’s new share = 7/12 – 1/12  = 6/12
Y’s new share = 5/12 – 1/6 = 3/12

Hence, new profit sharing ratio of X : Y : Z = 6 : 3 : 3 or 2 : 1 :

1