1.

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

Answer»

Ratio of H, P and S is 4 : 3 : 3

H’s Gain = 3/10 X 20 /100 = 3 /50 

H’s new share = H’s old share + H’s Gain

= 4/10 + 3/50 = 23/50

S’s Gain = 3/10 X 80 /100 = 12 /50

S’s new share = S’s old share + S’s Gain

= 3/10 + 12/50 = 27/50

New Profit sharing Ratio of H and S is 23 : 27



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