[CBSE] Q 16, 17 DK Goel Admission of a Partner Solutions Class 12 (2026-27)

Here are the solutions of Question number 16, 17 of Admission of a Partner chapter 3 of DK Goel Class 12 CBSE (2026-27)

Q. 16. Find out the sacrificing ratio and new ratio in the following cases:

(I) A and B are partners sharing profits and losses in the ratio of 4 : 3. C is admitted for 1/5th share. A and B decided to share equally in future. Calculate the new ratio and sacrificing ratio.

(II) A, B, C and D are in partnership sharing profit and losses in the ratio of 36 : 24 : 20 : 20 respectively. E joins the partnership for 20% share, A, B, C and D would in future share profits among themselves as 3/10 : 4/10 : 2/10 and 1/10. Calculate the new profit sharing ratio after E’s admission.

[Ans. (I) New Ratio 2 : 2 : 1; Sacrificing Ratio 6 : 1.]

(II) New Ratio 6 : 8 : 4 : 2 : 5]

Solution:-

Case – I

Case – II

Q. 17. A and B are partners in a firm sharing profits in the ratio of 3 : 1. They admit C and decide that the profit-sharing ratio between B and C shall be same as existing between A and B. Calculate new profit-sharing ratio and the sacrificing ratio.

[Ans. New Ratio 9 : 3 : 1; Sacrificing Ratio = 3 : 1.]

Solution:-