CUET UG 2025 — Accountancy Partnership

Initial profit sharing ratio of A, B and C = 3 : 2 : 1

Total parts = 3 + 2 + 1 = 6

A's share = $\frac{3}{6}$63​ = $\frac{1}{2}$21​

B's original share = $\frac{2}{6}$62​ = $\frac{1}{3}$31​

C's original share = $\frac{1}{6}$61​

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A retires and his share ($\frac{1}{2}$21​) is taken up by B and C in the ratio 3 : 2.

B's gain from A's share = $\frac{3}{5}$53​ × $\frac{1}{2}$21​ = $\frac{3}{10}$103​

C's gain from A's share = $\frac{2}{5}$52​ × $\frac{1}{2}$21​ = $\frac{2}{10}$102​ = $\frac{1}{5}$51​

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New share of B = Original share + Gain from A's share

= $\frac{1}{3}$31​ + $\frac{3}{10}$103​

= $\frac{10 + 9}{30}$3010+9​ = $\frac{19}{30}$3019​

New share of C = Original share + Gain from A's share

= $\frac{1}{6}$61​ + $\frac{1}{5}$51​

= $\frac{5 + 6}{30}$305+6​ = $\frac{11}{30}$3011​

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New profit sharing ratio = B : C = $\frac{19}{30}$3019​ : $\frac{11}{30}$3011​ = 19 : 11