CUET UG 2025 — Accountancy Partnership

Initial profit sharing ratio:
Murli : Naveen : Omprakash = $\frac{3}{8}$83​ : $\frac{1}{2}$21​ : $\frac{1}{8}$81​

Converting to simple ratio: $\frac{3}{8}$83​ : $\frac{4}{8}$84​ : $\frac{1}{8}$81​ = 3 : 4 : 1

Murli's share = $\frac{3}{8}$83​

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When Murli retires, he surrenders his share as follows:

• $\frac{2}{3}$32​rd of his share → Naveen
• Remaining $\frac{1}{3}$31​rd → Omprakash

Share gained by Naveen = $\frac{2}{3} \times \frac{3}{8} = \frac{6}{24} = \frac{1}{4}$32​×83​=246​=41​

Share gained by Omprakash = $\frac{1}{3} \times \frac{3}{8} = \frac{3}{24} = \frac{1}{8}$31​×83​=243​=81​

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Gaining Ratio = Share gained by Naveen : Share gained by Omprakash

= $\frac{1}{4}$41​ : $\frac{1}{8}$81​

= $\frac{2}{8}$82​ : $\frac{1}{8}$81​

= 2 : 1

The gaining ratio represents the proportion in which the remaining partners acquire the retiring partner's share. Here, for every 2 parts gained by Naveen, Omprakash gains 1 part.

Correct Option: 2