[DK Goel] Q. 75, 76 Retirement of Partner Solutions Class 12 CBSE (2026-27)

Here are the solutions of Question number 75 and 76 of Retirement of Partner chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 75. A, B, C, and D are partners sharing profits in the ratio of 4 : 3 : 2 : 1. A and C retire from the firm. Calculate the new profit sharing ratio of B and D.

[Ans. 3 : 1]

Solution:-

Old Profit Sharing Ratio of A, B, C and D is 4 : 3 : 2 : 1.

A and C retires

After Discarding the shares of A and C

4 : 3 : 2 : 1

The new Profit Sharing Ratio of B and C is

= 3 : 1

Q. 76. A, B and C are partners sharing profits in the ratio of 1/2 : 3/8 : 1/8. Calculate the new ratio if C retires.

[Ans. 4 : 3]

Solution:-

Old Profit Sharing Ratio of A, B and C after making base equal.

= 1/2 x 4/4 : 3/8 : 1/8

= 4/8 : 3/8 : 1/8

= 4 : 3 : 1

C retires

discarding the C’s share, = 4 : 3 : 1

new profit sharing ratio of A and B is

= 4 : 3