P, Q and R are partners sharing profits in the ratio of 3:2:1 S admits in the firm for 2/10 share in the future. The sacrificing ratio would be
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → 3:2:1
Nothing is said about how S takes his 2/10 share, so he is taken to get it from P, Q and R in their old profit sharing ratio. Each old partner then gives up the same proportion of his own share, and the sacrificing ratio equals the old ratio.
P’s sacrifice = 2/10 × 3/6 = 6/60
Q’s sacrifice = 2/10 × 2/6 = 4/60
R’s sacrifice = 2/10 × 1/6 = 2/60
Sacrificing ratio = 6 : 4 : 2 = 3 : 2 : 1
Note: It seems that there is a mistake in the original NTA question. It printed the old ratio as 3:1:1; with that ratio the sacrificing ratio would also be 3:1:1, which is not among the options, so the question could not be answered as printed. For the benefit of students and to ensure that the question is correct and has a single valid answer, the old ratio has been changed to 3:2:1.
NCERT (2026-27 edition): |