A and B are partners in a firm sharing profits in the ratio of 3:2. They admitted M as a new partner for 1/4 share. The new profit sharing ratio between A and B will be 2:1. Calculate their sacrificing ratio.
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → 2:3
The sacrificing ratio is the ratio in which the old partners give up their shares to the new partner. Each partner’s sacrifice = old share − new share.
New shares (M takes 1/4; the remaining 3/4 is shared by A and B as 2:1):
A’s new share = 2/3 × 3/4 = 1/2
B’s new share = 1/3 × 3/4 = 1/4
Sacrifice (old ratio 3:2, i.e. 3/5 and 2/5):
A = 3/5 − 1/2 = 12/20 − 10/20 = 2/20
B = 2/5 − 1/4 = 8/20 − 5/20 = 3/20
Sacrificing ratio = 2:3
The old ratio 3:2 is not the answer here because the partners have agreed a new ratio of their own; the sacrifice must be worked out from the change in each share.
NCERT (2026-27 edition):
|
