CUET UG 2025 — Accountancy Partnership

Old Profit Sharing Ratio of A and B = 3:2

Total parts = 3 + 2 = 5

A's old share = $\frac{3}{5}$53​

B's old share = $\frac{2}{5}$52​

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C is admitted for $\frac{1}{5}$51​ share which he gets equally from both A and B.

This means both A and B sacrifice equal amounts to accommodate C.

C's share = $\frac{1}{5}$51​

Since C takes equally from both:

• A's sacrifice = $\frac{1}{5} \times \frac{1}{2} = \frac{1}{10}$51​×21​=101​
• B's sacrifice = $\frac{1}{5} \times \frac{1}{2} = \frac{1}{10}$51​×21​=101​

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Calculating New Shares:

A's new share = $\frac{3}{5} - \frac{1}{10} = \frac{6}{10} - \frac{1}{10} = \frac{5}{10}$53​−101​=106​−101​=105​

B's new share = $\frac{2}{5} - \frac{1}{10} = \frac{4}{10} - \frac{1}{10} = \frac{3}{10}$52​−101​=104​−101​=103​

C's new share = $\frac{1}{5} = \frac{2}{10}$51​=102​

New Profit Sharing Ratio = A : B : C = 5/10 : 3/10 : 2/10