You can find Q. 7 Solution of Admission of a Partner TS Grewal Accounts Class 12 (2025-26) below. If you have any doubts, you can ask in the comments section.
Question 7: 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.
Solution 7:
Calculation of New Profit Sharing Ratio:
Old Ratio = 1:1:1
T admitted for 1/5th share.
Remaining share = 1-1/5 = 4/5
S’s Share in profit = 4/5*1/2 = 4/10
B’s Share in profit = 4/5*1/2 = 4/10
J’s Share in profit = 4/5*1/2 = 4/10
New profit sharing ratio after making bases equal = 2:2:2:1 between S:B:J:T
Calculation of Sacrificing ratio of partners:
Sacrificing ratio of S,B, and J :
S = 1/3-2/7 = 7-6/21 = 1/21
B = 1/3-2/7 = 7-6/21 = 1/21
J = 1/3-2/7 = 7-6/21 = 1/21
Sacrificing ratio of S, B, and J = 1/21:1/21:1/21 or 1:1:1