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Admission of partner

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

A,B and c were partners in a firm sharing profits in the ratio of 3:2:1. They admitted D as a new partner for 1/8 share in the profits, which he acquired 1/16 from B and 1/16 from C.

Calculate new profit sharing ratio of A ,B,C and D.

(a)  

2.

A, B and C share profits and losses in the ratio of 3:2:1. On admission of D, they agree to share profits and losses in the ratio of 5:4:2:1.Sacrificing Ratio of A, B and C will be _________.

a)

( only A sacrifice by 1/12)

b)

A and B will sacrifice in 2:3

c)

A,B and C will sacrifice 3:2:5

d)

NOTA

3.

A and B are partners sharing profits in the ratio of 2: 3, they admit C as a partner for 1/4th share, the sacrificing ratio of a and b will be

a)

2:3

b)

1:1

c)

3:2

d)

2:1

4.

Rohit and Mohit are partners with a ratio of 5:3. They admit biru with 1/7 share of profit. The new profit sharing ratio is 4:2:1. Calculate the sacrifice ratio

a)

5:3

b)

4:3

c)

1:1

d)

3:5

5.

Anshu and nitu are partners sharing profit in the ratio of 3:2. They admit jyoti as a new partner for 3/10 share which she acquired 2/10 from anshu and 1/10 from nitu. Calculate the new profit sharing ratio

a)

3:3:4

b)

3:4:3

c)

4:3:3

d)

3:2:1

6.

Rohit and Mohit are partners with a ratio of 5:3. They admit biru with 1/7 share of profit. The new profit sharing ratio is 4:2:1. Calculate the sacrifice ratio

a)

5:3

b)

4:3

c)

1:1

d)

3:5

7.

A and B are partners sharing profits in the ratio 2:3 , they admit C as a partner for 1/4 share, the sacrificing ratio of a and b will be

a)

2:3

b)

1:1

c)

3:2

d)

2:1

8.

In case of admission of a partner sacrificing ratio is used to distribute:

a)

Reserves

b)

Goodwill

c)

Revaluation profit

d)

Balance in profit and loss Account

9.

If a partner brings his share of goodwill in cash, it will be shared by old partners in:

a)

Ratio of sacrifice

b)

Old profit sharing ratio

c)

New profit sharing ratio

d)

In capital ratio

10.

A, B, C, and D are partners. A and B share 2/3rd of profits equally and Cand D share remaining profits in the ratio of 3: 2. Find the profit sharing ratio of A, B. C, and D

a)

A) 5: 5: 3: 2

b)

B) 7: 7: 6: 4

c)

C) 2.5: 2.5: 8: 6

d)

D) 3: 9: 8: 3