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Home/Practice questions/Accountancy Part A
Accountancy Part AAdmission of a Partner

A and B are partners sharing profits and losses in the ratio 3 : 2. T…

A and B are partners sharing profits and losses in the ratio 3 : 2. They admitted Z for 1/8th share. Z got this share as 1/16 from A and 1/16 from B. Calculate sacrificing ratio of A and B.

Answer & explanation+

Correct answer: option 2

The correct answer is Option (2) → 1 : 1

Sacrifice = old share − new share; here the shares given up are stated directly.

A’s sacrifice = 1/16

B’s sacrifice = 1/16

Sacrificing ratio = 1/16 : 1/16 = 1 : 1

NCERT (2026-27 edition):
Sacrificing Ratio

Extract from the NCERT textbook

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