CUET UG 2025 — Accountancy Partnership

Old Profit Sharing Ratio: A:B:C = 3:2:1

Converting to fractions:

• A's old share = $\frac{3}{6}$63​ = $\frac{1}{2}$21​
• B's old share = $\frac{2}{6}$62​ = $\frac{1}{3}$31​
• C's old share = $\frac{1}{6}$61​

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New Profit Sharing Ratio (after B retires): A:C = 3:2

Converting to fractions:

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

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Calculating Gain for each partner:

Gain = New share - Old share

A's gain = $\frac{3}{5}$53​ - $\frac{1}{2}$21​ = $\frac{6}{10}$106​ - $\frac{5}{10}$105​ = $\frac{1}{10}$101​

C's gain = $\frac{2}{5}$52​ - $\frac{1}{6}$61​ = $\frac{12}{30}$3012​ - $\frac{5}{30}$305​ = $\frac{7}{30}$307​

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Gaining Ratio:

A:C = $\frac{1}{10}$101​ : $\frac{7}{30}$307​

Multiplying both sides by 30 to remove fractions:

A:C = 3 : 7

Correct Option: 1