(Q1 to 20)Admission of a Partner TS Grewal Solutions 2025-26

In this article, I have provided Admission of a Partner TS Grewal Solutions 2025-26. You can find the solutions of specifically Q1 to Q20 here. If you have any doubts regarding any of these questions, you can ask in the comments. I will try to resolve your doubts as soon as possible.

Question 1: (Jiten and Rajiv)

Jiten and Rajiv are partners sharing profits in the ratio of 3: 2. They admit Bikram as a partner for 1/5th profit share.

Determine profit-sharing ratio after admission of Bikram.

Answer:

Profit share of Bikram as a partner for 1/5

Left after Profit share of Bikram = 1-1/5= 4/5

Calculation of profit share in remaining profit

Calculation of New profit sharing ratio

New Profit-sharing Ratio-12:8:5

Question 2: (Girija, Yatin, and Zubin)

Girija ,Yatin and Zubin are partners sharing profits and losses in the ratio of 5 : 3 : 2. They admit Suresh into partnership and give him 1/5th share of profits. Find the new profit-sharing ratio.

Answer:

Suresh is admitted for 1/5 share of profit

Let the combined share of profit for all partners after Suresh’s admission be = 1

Combined share of Raj, Ram andRamesh after Suresh’s admission =1 − Suresh’s share

=1-1/5

=4/5

New Ratio = Old Ratio × Combined share of Raj, Ram andRamesh

Girija = 5/10×4/5=20/50

Yatin =3/10×4/5=12/50

Zubin =2/10×4/5=8/50

Question 3: (A and B)

A and B are partners sharing profits and losses in the proportion of 7:5. They agree to admit C, their manager, into partnership who is to get 1/6th share in the profits. He acquires this share as 1/24th from A and 1/8th from B. Calculate new profit-sharing ratio. 

Answer: 

C admits for 1/6 share of profit

A sacrifices his share of profit in favour of C =1/24

B sacrifices his share of profit in favour of C =1/8

New Ratio = Old Ratio − Sacrificing Ratio

A’s 7/12-1/24=13/24

B’s 5/12-1/8=7/24

Question 4: (X, Y, and Z)

X, Y and Z were partners in a firm sharing profits in the ratio of  3 : 2 : 1. They admitted A as a new partner for 1/8th share in the profits, which he acquired 1/16th from B and 1/16th from C. Calculate the new profit-sharing ratio of A, B, C and D. 

Answer:

X, Y and Z shares profits in the ratio of  3 : 2 : 1.

A’s share = 1/8 (A acquired 1/16 from Y and Z each)

A’s share =3/6 (retains original share)

Y’s new share=2/6-1/16=13/48           

Z’s new share=1/6-1/16=5/48 

New ratio of X, Y, Z, and A =3/6: 13/48: 5/48: 1/8 or 24:13:5:6

Question 5: (Bharati and Astha)

Bharati and Astha were partners sharing profits in the ratio of  3 : 2. They admitted Dinkar as a new partner for 1/5th share in the future profits of the firm which he got equally from Bharati and Astha. Calculate the new profit-sharing ratio of Bharati, Astha and Dinkar.

Answer:

Calulation of New Profit Sharing Ratio

Bharti :Astha=3:2 (Old Ratio)

Dinkar=1/5

Bharti’s sacrifice=1/5×1/2=1/10

Astha’s sacrifice=1/5×1/2=1/10

Bharti’s new share=3/5−1/10=6−1/10=5/10

Astha’s new share=2/5−1/10=4−1/10=3/10

Dinkar’s new share=1/5×2/2=2/10

Bharti :Astha :Dinkar=5:3:2 (New Ratio)

Question 6: (Mohan and Mahesh)

Mohan and Mahesh are partners in a firm sharing profits and losses in the ratio of 3 : 2. Nusrat is admitted as partner with 1/4 share in profit. Nusrattakes his share from Mohan and Mahesh in the ratio of 2 : 1. Calculate new profit-sharing ratio.

Answer:

Old Profit Sharing Ratio amongst Partners (Mohan and Mahesh) is 3 : 2
Nusrat is admitted for 1/4^th Share in Profits
Sacrificing Ratio of Mohan and Mahesh is 2 : 1
Nusrat acquires =2/3×1/4=2/12 from MohanNusrat acquires =1/3×1/4=1/12 from Mahesh
New ratio= old ratio – new ratio

Mohan‘s new share=3/5 -2/12  =36-10/60=26/60

Mahesh ‘s new share=2/5 -1/12  =24-5/60=19/60

Nusrat’s share=1/4=15/60

New ratio= 26:19:15

Question 7: (S, B, and J)

S, B and J were partners in a firm. T was admitted as a partner in the partnership firm for 1/5th share of profits. Calculate the sacrificing ratio of S, B and J. (CBSE 2019)

Answer:

Old ratio: S:J:B=1:1:1

T is admitted for 1/5 share

Let the total Profit of firm be 1

Remaining share of the SJB after T’s admission = 1-1/5=5-1/5=4/5

New share:

S=4/5×1/3=4/15

S=4/5×1/3=4/15

S=4/5×1/3=4/15

T=1/5×3/3=3/15

New profit sharing ratio of all partners S:J:B:T = 4:4:4:3

Sacrificing ratio= Old – new

S=1-3-4/15=5-4/15=1/15

J=1-3-4/15=5-4/15=1/15

B=1-3-4/15=5-4/15=1/15

Sacrificing ratio of S:J:B = 1:1:1 

Question 8: (P and Q)

P and Q were partners in a firm sharing profits in the ratio of 5:3. R was admitted for 1/4th share in the profits, of which he took 75% from P and the remaining from Q. Calculate the sacrificing ratio of P and Q. (CBSE 2020)

Answer:

Old ratio of P and Q = 5:3

Share of R is 1/4th in the profits

R will take 75% From P

P will take 75% = ¾

Remaining share of Profit from Q = 1/1 – 3/4 = ¼

Sacrificing ratio of P and Q = 3:1

Question 9: (Adil and Suresh)

Adil and Suresh are partners in a firm sharing profits and losses in the ratio of 7 : 3. Adil surrenders 2/10th from his share and Suresh surrenders 1/10th from his share in favour of Jagan; the new partner. Calculate new profit-sharing ratio and sacrificing ratio.

Answer:

Calculation of New Ratio:

Old Ratio of Adil and Suresh 7 : 3

Adil sacrifices his share of profit in favour of Jagan=2/10

Suresh sacrifices his share of profit in favour of Jagan =1/10

Jagan’s Share=2/10+1/10=3/10

New Ratio = Old Share − Share Sacrificed

Adil’s New Share=7/10-2/10=5/10

Suresh’s New Share=3/10-1/10=2/10

New Profit Sharing Ratio = 5 : 2 : 3

Calculation of Sacrificing Ratio:

Since, Adil and Suresh are sacrificing 2/10 share and 1/10 share respectively, therefore the sacrificing ratio becomes 2 : 1.

Question 10: (R and T)

Find New Profit-sharing Ratio:
(i) R and T are partners in a firm sharing profits in the ratio of 3 : 2. S joins the firm. R surrenders 1/4th of his share and T 1/5th of his share in favour of S.
(ii) A and B are partners. They admit C for 1/4th share. In future, the ratio between A and B would be 2 : 1. 
(iii) A and B are partners sharing profits and losses in the ratio of 3 : 2. They admit C for 1/5th share in the profit. C acquires 1/5th of his share from A and 4/5th share from B. 
(iv) A, B and C are partners in the ratio of 3 : 2 : 1. D joins the firm as a new partner for 1/6th share in profits. C would retain his original share.
(v) A and B are equal partners. They admit C and D as partners with 1/5th and 1/6th share respectively.
(vi) A and B are partners sharing profits in the ratio of 5:3. C is admitted for 3/10th share of profit half of which was gifted by A and the remaining share was taken by C equally from A and B.

Answer:

_(i)

Sacrificing Ratio = Old Ratio × Surrender Ratio

R’s=3/5×1/4=3/20

T’s=2/5×1/5=2/25

New Ratio = Old Ratio − Sacrificing Ratio

R= 3/5-3/20=9/20

T=2/5-2/25=8/25

S’s Share = R’s Sacrifice + S’s Sacrifice

=3/20+2/25=23/100

(ii)

C admits for 1/4^th share of profit

Let the combined share of A, B and C be = 1

Combined share of A and B =1-C’s share

=1-1/4=3/4

New Ratio = Combined share of A and B ×2/3

A’s=3/4×2/3=6/12

B’s=3/4×1/3=3/12

(iii)

          C admits for 1/5share of profit

New Ratio = Old Ratio − Sacrificing Ratio

A’s =3/5-1/25=14/25

B’s=2/5-4/25=6/25

(iv)

W admits for 1/6   share of profit

Let combined share of all partner after W’s admission be = 1

Combined share X and Y in the new firm =1- Z’s share- W’s share

=1-1/6-1/6

=4/6

New Ratio = Old Ratio × Combined share of X and Y

(v)

C admits for 1/5 share

D admits for 1/6 share

Let combined share of all partner after C and D’s admission be = 1

Combined share of profit of A and B after C and D’s admission =1- C’s share- Z’s share

=1-1/5-1/6

=19/30

New Ratio = Old Ratio × Combined share of A and B

(vi)

A and B are partners sharing profits in the ratio of 5:3

C’s share is  3/10^th

Gift by A to C = 3/10 ×1/2=3/20

Remaining half taken by C from A and B Equally

From A and B = 3/20 × ½ = 3/40

Given by A in total = 3/20+ 3/40=6+3/40=9/40

Remaining Share of A and B

A= 5/8-9/40=25-9/40=16/40

B= 3/8-3/40=15-3/40=12/40

New Ratio of A , B and C

= 16/40 : 12/40 : 3/10

= 4 : 3 :3

Admission of a Partner Class 12 Notes

Question 11: (Mahi and Rajat)

Mahi and Rajat were in partnership sharing profits and losses in the ratio of 4:3. They admitted Kripa as a new partner. Kripa brought 60,000 as her share of goodwill premium which was entirely credited to Mahi’s Capital Account. On the date of admission, goodwill of the firm was valued at 4,20,000. Calculate the new profit-sharing ratio of Mahi, Rajat and Kripa. (CBSE 2020)

Answer:

Kripa brought 60,000 as her share of goodwill premium

share of Kripa = 60,000/4,20,000=1/7 given by Mahi

Remaing share of Mahi = 4/7-1/7=3/7

New Ratio of:

Question 12: (Rakesh and Suresh)

Rakesh and Suresh are sharing profits in the ratio of 4 : 3. Zaheer joins and the new ratio among Rakesh, Suresh and Zaheer is 7 : 4 : 3. Find out the sacrificing ratio.

Answer:

Sacrificing Ratio = Old Ratio − Sacrificing Ratio

Question 13: (A, B, and C)

A, B and C are partners sharing profits in the ratio of 4 : 3 : 2. D is admitted for 1/3rd share in future profits. What is the sacrificing ratio?

Answer:

D is admitted for 1/3share of profit

Let the combined share of profit of A, B C and D be = 1

Combined share of A, B and C after D’s admission = 1 − D’s shares

=1-1/3

=2/3 

New Ratio = Old Ratio  combined share of A, B and C

Sacrificing Ratio = Old Ratio − New Ratio                    

Question 14: (Gautam and Yashica)

Gautam and Yashica are partners sharing profits and losses in the ratio of 3 : 2. They admit Asma into partnership. Gautam gives 1/3rd of his share while Yashica gives 1/10th from his share to Asma. Calculate new profit-sharing ratio and sacrificing ratio.

Answer:

Old Ratio of Gautam and Yashica is 3 : 2.

Gautam‘s sacrifice=1/3×3/5=3/15

Yashica‘s sacrifice=1/10

Sacrificing Ratio=3/15:1/10 or  2 :1

New Ratio = Old Share − Share Sacrificed

Gautam‘s new share=3/5-3/15=6/15

Yashica‘s new share=2/5-1/10=3/10

Asma‘s share=3/15+1/10=9 30

New Ratio=6/15 : 3/10 : 9/30 = 4 :3 : 3

Question 15: (A, B, and C)

A, B and C are partners sharing profits in the ratio of 2 : 2 : 1. D is admitted as a new partner for 1/6th share. C will retain his original share. Calculate the new profit-sharing ratio and sacrificing ratio. 

Answer:

Calculation of New Profit Sharing Ratio

Old Ratio of A, B and C  is 2 : 2 : 1

. D is admitted for 1/6th share while . C will retain his 1/5 original share

Remaining  share=1-1/6-1/5

=30-5-6/30=19/30

Remaining  share will be shared by A and B in 2:2  (old)

*Since nothing is mentioned about the sacrifice made by the existing partners, it is assumed that A and B sacrifice in their old ratio.

Calculation of Sacrificing Ratio:

Sacrificing Ratio = Old ratio- new ratio

A : B = 5:5=1:1

Question 16: (A, B, C, and D)

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

Answer:

E is admitted for 20/100 share

Let combined share of profit of all partners after E’s admission = 1

Combined share of A, B, C and D after E’s admission = 1 − E’s Share
=1-20/100

=80/100

New Ratio = Combined of A, B, C and D  Agreed Share of A, B, C and D

Question 17: (Amit and Vidya)

Amit and Vidya are partners sharing profits in the ratio of 3 : 2. They admit Chintan into partnership who acquires 1/5th of his share from Amit and 4/25th share from Vidya. Calculate New Profit-sharing Ratio and Sacrificing Ratio.

Answer:

Calculation of New Profit Sharing Ratio

Amit: Vidya=3:2 (Old Ratio)

Chintan acquires 1/5th of his share from Amit And,

Remaining 4/5th (1−1/5) of his share from Vidya.

If 4/5th share of Chintan =4/25

Chintan ‘s share=4/25×54=5/25

Amit ‘s sacrifice=1/5×1/5=1/25

Vidya ‘s sacrifice=4/25

Amit ‘s new share=3/5−1/25=1/5−1/25=14/25

Vidya ‘s new share=2/5−4/25=10−4/25=6/25

Chintan ‘s new share=1/5×5/5=5/25

Amit:Vidya:R=14:6:5

Sacrificing Ratio=1:4

Question 18: (Anil and Bimal)

Anil and Bimal are partners. They admit Raman as a partner for 1/4 share.

You are required to determine:

(a) Profit-sharing ratio between Anil and Bimal before Raman’s admission as a partner.

(b) Profit-sharing ratio after Raman’s admission; and

(c) Sacrificing Ratio.

Answer:

(a) Profit-sharing ratio between Anil and Bimal before Raman’s admission as a partner.

Since no ratio is given in the Question, Profit-sharing ratio between Anil and Bimal before Raman’s admission as a partnerwill be equal

Profit-sharing ratio = 1:1

(b) Profit-sharing ratio after Raman’s admission

Profit share of Raman as a partner for 1/4

Left after Profit share of Raman = 1-1/4= 3/4

Calculation of profit share in remaining profit

Calculation of New profit sharing ratio

New ratio=  3:3:2

(c) Sacrificing Ratio

Sacrificing ratio=  1:1

Question 19: (Gold and Silver)

Gold and Silver are partners sharing profits and losses in the ratio of 2 : 5. They admit Copper on the condition that he will bring 14,000 as his share of goodwill to be distributed between Gold and Silver. Copper’s share in the future profits or losses will be 1/4th. What will be the new profit-sharing ratio and what amount of goodwill brought in by Copper will be received by Gold and Silver? 

Answer:

C is admitted for 1/4share

Let the combined share of A, B and C be = 1

Combined share of A and B after C’s admission = 1 − C’s share

=1-1/4

=3/4

New Ratio = Old Ratio – Combined share of A and B

New profit sharing ratio=

Distribution of C’s share of Goodwill OR A and B will be covered

C’s share of Goodwill =   ` 14,000

A will get =14,000×2/7=4,000

B will get =14,000×5/7=10,000

Question 20: (Vimal and Nirmal)

Vimal and Nirmal are partners in a firm sharing profits and losses in the ratio of 3: 2. A new partner Kailash is admitted. Vimal gives 1/5th of his share and Nirmal gives 2/5th of his share in favour of Kailash. For the purpose of Kailash’s admission, goodwill of the firm is valued at 75,000 and Kailash brings his share of goodwill in cash which is retained in the business. Journalise the above transactions.

Answer:

Old Ratio of Vimal and Nirmal is 3:2

Share of Profits Kailash will get from Vimal 1/5th of his share 3/5

= 3/5×1/5=3/25

Share of Profits Kailash will get from Nirmal 2/5th of his share 2/5

= 2/5×2/5=4/25

Remaining of –

Vimal  =  3/5 – 3/25 = 12/25

Nirmal= 2/5 – 4/25 = 6/25

Share of Kailash= 3/25 + 4/25=3+4/25=7/25

New Profit sharing ratio of Vimal, Nirmal and Kailash= 12/25 : 6/25 : 7/25

Kailash brings his share of goodwill in cash =75,000 × 7/25 = 21,000

Vimal and Nirmal will be compensated in sacrificing =3:4

Vimal =21,000×3/7=9,000

Nirmal =21,000×4/7=12,000

Journal Entry for Goodwill: