CUET UG 2025 — Accountancy Partnership

Old profit sharing ratio between A and B = 3:2

This means:

• A's share = $\frac{3}{5}$53​
• B's share = $\frac{2}{5}$52​

---

C is admitted for $\frac{1}{5}$51​ share and acquires it specifically from A and B:

• From A: $\frac{3}{20}$203​
• From B: $\frac{1}{20}$201​

---

Calculating new shares:

A's new share = $\frac{3}{5} - \frac{3}{20}$53​−203​

Converting to common denominator: $\frac{3}{5} = \frac{12}{20}$53​=2012​

A's new share = $\frac{12}{20} - \frac{3}{20} = \frac{9}{20}$2012​−203​=209​

---

B's new share = $\frac{2}{5} - \frac{1}{20}$52​−201​

Converting to common denominator: $\frac{2}{5} = \frac{8}{20}$52​=208​

B's new share = $\frac{8}{20} - \frac{1}{20} = \frac{7}{20}$208​−201​=207​

---

C's new share = $\frac{3}{20} + \frac{1}{20} = \frac{4}{20}$203​+201​=204​

---

New profit sharing ratio = $\frac{9}{20} : \frac{7}{20} : \frac{4}{20}$209​:207​:204​ = 9 : 7 : 4