[DK Goel] Q. 81, 82 Retirement of Partner Solutions Class 12 CBSE (2026-27)

Here are the solutions of Question number 81 and 82 of Retirement of Partner chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 81. A, B and C were partners sharing profits in the ratio of 4 : 3 : 2. B retires from the firm. Calculate the new ratio, if

(i) B’s share was taken up by A and C in the ratio of 2 : 1.

(ii) B’s share was taken up by A and C equally.

(iii) B’s share was taken up by A onlyu.

[Ans. (i) 2 : 1; (ii) 11 : 7; (iii) 7 : 2]

Solution:-

Q. 82. H, P and S were partners in a firm sharing profits in the ratio of 4 : 3 : 1. On August 1, 2017, P died. His 20% share was acquired by H and remaining by S. Calculate the new profit sharing ratio.

[Ans. New Ratio 23 : 27]

Solution:-