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Ans – d) Solution:- in the absence of any further information, Old ratio is the sacrificing ratio i.e. 1 : 1 Thus Aditya will get 1,20,000 × 1/2 = ₹ 60,000

Ans – a) Solution:- Let the share of C be X he takes 1/4 of his share from A = 1/4X B gives 3/16 from his share to C Thus as per the Question X = 1/4X + 3/16 X…

Ans – C) Solution:- Old Profit sharing Ratio of Shiv and Mohan = 5 : 3 Jea admitted for 3/10 Jea get his share 1/5 from Shiv and 1/10 from Mohan. Shiv new share = 5/8 – 1/5 = 25…

Ans – a) Explanation:- Old ratio of X and Y = 3 : 2 Z admitted for 2/10 share Remaining share = 1 – 2/10 = 8/10 Remaining share would be shared by old partners in their old profit sharing…

Ans – b) Explanation:- Accumulated profits and losses are the part of the past profits and losses. It must be divided to old partners in Old ratio.

Ans – b) Explanation:- General Reserve is the part of the past profit earned. it belongs to the old partners in old profit sharing ratio. thus General reserve is credited to old partners in the old ratio.

Ans – a) Explanation:- Old Profit sharing Ratio – New Profit Sharing Ratio

Ans – c) The new partner can only be admitted with the consent of all existing partners.

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