R and S are partners in a firm sharing profits in the ratio of 5:3. They admitted B as a new partner for 1/7th share in the profit. The new profit sharing ratio will be 4:2:1. The sacrificing ratio of R and S is:
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → 3:5
Each old partner’s sacrifice = old share − new share. Here the new ratio is given, so the sacrifice is worked out partner by partner instead of being assumed in the old ratio.
R’s old share = 5/8; new share = 4/7
R’s sacrifice = 5/8 − 4/7 = (35 − 32)/56 = 3/56
S’s old share = 3/8; new share = 2/7
S’s sacrifice = 3/8 − 2/7 = (21 − 16)/56 = 5/56
Sacrificing ratio of R and S = 3/56 : 5/56 = 3:5
Check: 3/56 + 5/56 = 8/56 = 1/7, which is B’s share. Taking the old ratio 5:3 as the sacrificing ratio would be right only if the partners gave up B’s share in their old ratio, which the new ratio 4:2:1 shows they did not.
In the book’s version the partners are Rohit, Mohit and Bijoy; the figures are the same.
NCERT (2026-27 edition):
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