1.

State True or False with reasons:The new ratio minus the old ratio is equal to the sacrifice ratio.

Answer»

This statement is False.

When a new partner is admitted, old partners have to sacrifice their profit share in favour of the new partner and their old ratio gets reduced and whatever ratio is left becomes a new ratio. Hence, as per equation: New Ratio = Old Ratio – Sacrifice Ratio. By interchanging the terms,

Sacrifice Ratio = Old Ratio – New Ratio.



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