Q.James and Kamal are sharing profits and losses in the ratio of 5 : 3. They admit Sunil as a partner giving him 1/5 share of profits. Find out the Sacrificing ratio.

Old ratio > new ratio → the excess is the sacrificing ratio. Option (a).

When a new partner is admitted, old partners usually give up part of their share in his favour.

• Sacrificing ratio = Old share − New share (calculated when the old share is greater than the new share).
• Gaining ratio = New share − Old share (used on retirement/death, when new share is greater).
• Capital ratio is the ratio of partners' capitals, which is different. …

With no special terms, old partners sacrifice in their old ratio, so sacrificing ratio = old ratio = 5 : 3.

In the TN HSC Class-12 Accountancy syllabus (Admission of a Partner), the sacrificing ratio is the ratio in which old partners give up part of their share in favour of the new partner: Sacrificing ratio = Old ratio − New ratio.

Given: James : Kamal = 5 : 3; Sunil admitted for 1/5 share, with nothing said about how the old partners give it up.

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Old share minus new share (when old is greater) = Sacrificing ratio — option (c).

Sacrificing ratio = Old profit-sharing ratio − New profit-sharing ratio. It is calculated when a new partner is admitted, because existing partners surrender a part of their share to the incoming partner. A positive difference (old > new) means the partner has sacrificed that share.

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