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Question 34 of 40

Q.Ananth and Suman are partners sharing profits and losses in the ratio of 3 : 2. They admit Saran for 1/5 share, which he acquires entirely from Ananth. Find out the new Profit Sharing ratio and Sacrificing ratio.

Tamil Nadu DgeTamil Nadu HSC (DGE) Commerce Board 2025Subjective· 2mImportance★★★★★
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As Saran acquires his 1/5 wholly from Ananth, Ananth's share drops by 1/5 while Suman is unaffected; new ratio = 2 : 2 : 1 and Ananth alone sacrifices.

Old shares: Ananth = 3/5, Suman = 2/5.

Saran's share = 1/5, taken entirely from Ananth.

Ananth's new share = 3/5 − 1/5 = 2/5

Suman's new share = 2/5 (unchanged)

Saran's share = 1/5

New ratio = 2/5 : 2/5 : 1/5 = 2 : 2 : 1.

Sacrificing ratio = Old share − New share:

  • Ananth = 3/5 − 2/5 = 1/5 …

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