CUET UG 2025 — Accountancy Partnership

Old Profit Sharing Ratio:
Das : Sinha = 4:1

This means:

• Das's share = $\frac{4}{5}$54​
• Sinha's share = $\frac{1}{5}$51​

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Pal is admitted for $\frac{1}{4}$41​th share, which he acquired wholly from Das.

This means only Das will sacrifice his share to Pal, while Sinha's share remains unchanged.

Das's New Share = Old Share - Sacrificed Share

Das's New Share = $\frac{4}{5} - \frac{1}{4}$54​−41​

Converting to common denominator (20):

= $\frac{16}{20} - \frac{5}{20} = \frac{11}{20}$2016​−205​=2011​

Sinha's New Share = $\frac{1}{5} = \frac{4}{20}$51​=204​ (unchanged)

Pal's Share = $\frac{1}{4} = \frac{5}{20}$41​=205​

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New Profit Sharing Ratio:

Das : Sinha : Pal = $\frac{11}{20} : \frac{4}{20} : \frac{5}{20}$2011​:204​:205​ = 11:4:5