Ambar, Bimla and Tara are partners in a firm sharing profits in the ratio of 3:2:1. Adnan is admitted into the firm for 1/4 share in profits, which he gets as 1/8 from Ambar and 1/8 from Bimla. The total capital of the firm is agreed upon as Rs. 1,20,000 and Adnan is to bring in cash equivalent to 1/4 of this amount as his capital. The capitals of other partners are also to be adjusted in the ratio of their respective shares in profits. The capitals of Ambar, Bimla and Tara after all adjustments are Rs. 40,000, Rs. 35,000 and Rs. 30,000 respectively. Calculate the cash brought in or paid to each partner.
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → Ambar will bring in Rs. 5,000; Bimla will withdraw Rs. 10,000; Tara will withdraw Rs. 10,000; and Adnan will bring in Rs. 30,000.
When the total capital of the new firm is fixed and every partner’s capital must be in proportion to his new share of profit, first find the new ratio, then each partner’s required capital, and then compare it with his adjusted capital.
New profit sharing ratio:
Ambar = 3/6 − 1/8 = 3/8 = 9/24
Bimla = 2/6 − 1/8 = 5/24
Tara = 1/6 = 4/24 (she gives up nothing)
Adnan = 1/4 = 6/24
Required capitals out of Rs. 1,20,000:
Ambar = Rs. 1,20,000 × 9/24 = Rs. 45,000
Bimla = Rs. 1,20,000 × 5/24 = Rs. 25,000
Tara = Rs. 1,20,000 × 4/24 = Rs. 20,000
Adnan = Rs. 1,20,000 × 6/24 = Rs. 30,000
Comparison with the adjusted capitals:
Ambar: Rs. 45,000 − Rs. 40,000 = brings in Rs. 5,000
Bimla: Rs. 35,000 − Rs. 25,000 = withdraws Rs. 10,000
Tara: Rs. 30,000 − Rs. 20,000 = withdraws Rs. 10,000
Adnan: brings in Rs. 30,000 as his capital
Note: This question is from NCERT (2026-27). NTA sets numerical questions from NCERT too, so do not ignore NCERT while practising numericals.
NCERT (2026-27 edition):
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