[DK Goel] Q. 11, 12 Retirement of Partner Solutions Class 12 CBSE (2026-27)
Here are the solutions of Question number 11 and 12 of Retirement of Partner chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 11 (A). On 1st April, 2023 Ashish, Namish and Aman were partners sharing profits and losses in the ratio of 2/5, 2/5 and 1/5 respectively. On this date, Namish retires. The new profit sharing ratio of Ashish and Aman will be 3/4 and 1/4 respectively. Calculate gaining ratio.
[Ans. 7 : 1]
Solution:-

Q. 11 (B). On 1st April, 2023 A, B and C were partners sharing profits and losses in the ratio of A 5/10, B 3/10 and C 2/10 respectively. On this date B retires. The new profit sharing ratio of A and C will be A 3/5 and C 2/5. Calculate gaining ratio.
[Ans 1 : 2]
Solution:-

Q. 12 (A). A, B and C are partners sharing profits in the ratio of 1/2 : 1/3 : 1/6. C retires and A and B decide to share future profits equally. Calculate the gaining ratio.
[Ans. A gains nothing; B gains 1/6.]
Solution:-

Q. 12 (B). A, B, C and D are partners sharing profits in the ratio of 5 : 4 : 3 : 2. A retires and B, C and D decide to share the profits and losses equally in future. Calculate the gaining ratio.
[Ans. Gaining Ratio 2 : 5 : 8]
Solution:-

