Q2.

A and B were sharing profits and losses

in the ratio of 2:1. They admitted C for
20paise in a rupee. Calculate the new ratio
after admission of C.
Soln:
Let the total share be 1.
C’s Share = 20/100 = 1/5
Remaining Profit = 1 – 1/5 = 4/5

Q3. A and B were sharing profits and losses

in the ratio of 3:2. They admitted C as a
new partner for 1/4th share in the profit. A
and B decided to share future profits in the
ratio 2:1. Calculate the new ratio after
admission of C.
Soln:
Let the total share be 1.
C’s shre= ¼
Remaining share= 1 – 1/4 = 3/4
A’s new share = ¾ x 2/3 = 6/12
B’s new share = ¾ x 1/3 = 3/12
C’s share = ¼ x 3/3 = 3/12
New Ratio of A:B:C = 6:3:3
= 2:1:1

Illustration5:
A and B = 3:2
C = ¼ acquiring from A and B equally.

A and B sacrifices = ¼ x ½ = 1/8

New Ratio = Old Ratio – Sacrificing Ratio
A’s new Ratio = 3/5 – 1/8 = 24/40 - 5/40
= 19/40
B’s new Share = 2/5 – 1/8 = 16/40 - 5/40
= 11/40
C’s Share = ¼ x 10/10 = 10/40
New Ratio of A:B:C = 19:11:10
P= = 21/48
Q= = 13/48
R = 1/6 x 8/8 = 8/48
S = 1/8 x 6/6 = 6/48

New Ratio of P:Q:R:S = 21:13:8:6

Q8. Ram and Shyam are partners sharing

profits and losses in the ratio of 3:1. They
admitted Mohan as a new partner. Ram
surrendered 2/15 of his share to Mohan and
Shyam surrendered 1/10 of his share to Mohan.
Calculate the new profit sharing ratio.
Soln:
Ram’s surrender/ sacrifice= 2/15 x ¾ = 6/60
Shyam’s surrender = 1/10 x ¼ = 1/40
New Ratio = old Ratio – Sacrificing Ratio
Ram = ¾ - 6/60 = (45- 6)/60 = 39/60
Shyam = ¼ - 1/40 = (10- 1)/40 = 9/40
Mohan = (Ram + Shyam)‘s Sacrifice
= 6/60 + 1/40 = (12 + 3) /120
= 15/120
Ram : Shyam : Mohan = 39/60 :9/40 :15/120
= 116/240 : 54/240: 30/240
= 116 : 54 : 30