Puja, Priya, Pratistha are partners sharing profits and losses in the ratio of 5 : 3 : 2. Priya retires. Her share is taken by Puja and Pratistha equally. Calculate the gaining ratio.
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → 1:1
The gaining ratio is the ratio in which the continuing partners take over the retiring partner’s share. Each partner’s gain = new share − old share.
Priya’s share = 3/10
Taken equally: Puja gains 3/20 and Pratistha gains 3/20
Gaining ratio = 3/20 : 3/20 = 1 : 1
13 : 7 is the new profit sharing ratio (Puja 5/10 + 3/20 = 13/20; Pratistha 2/10 + 3/20 = 7/20), not the gaining ratio.
The book’s item prints “taken by Priya and Pratistha”, a slip for Puja and Pratistha, since Priya is the one retiring; it also asks for the new ratio with a 2 : 1 split, where NTA asks for the gaining ratio with an equal split.
Note: NTA picked this question from an NCERT (2026-27) exercise and changed the figures. Do not ignore NCERT while practising numericals.
NCERT (2026-27 edition):
|
