[DK Goel] Q. 85, 86 Retirement of Partner Solutions Class 12 CBSE (2026-27)

Here are the solutions of Question number 85 and 86 of Retirement of Partner chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 85. A, B and C are partners sharing profits and losses equally. B dies. A and C agree to share future profits in the ratio of 7 : 5. Calculate the gaining ratio.

[Ans. Gaining Ratio 3 : 1]

Solution:-

Q. 86. A, B and C are partners with capitals of ₹ 1,00,000; ₹ 75,000 and ₹ 50,000 respectively. They share profits and losses in the ratio of their capital. C retires, His share is acquired by A and B in the ratio of 2 : 1. Calculate the new profit sharing ratio and gaining ratio.

[Ans. New Ratio 16 : 11; Gaining Ratio 2 : 1]

Solution:-