CUET UG 2025 — Accountancy Partnership

2025mcqmedium

Naveen, Suresh and Tarun are partners sharing profits and losses in the ratio of 5:3:2. Tarun retires from the firm and his share was taken over by Naveen and suresh in the ratio 2:1. In such a case, the new profit sharing ratio will be:

Official previous-year question

Held on 22 May 2025 · Verified 13 Jul 2026.

Options

A
11:17
B
19:11
C
11:19
D
11:12

Did you get this right?

Solution

Initial profit sharing ratio of Naveen, Suresh and Tarun = 5:3:2

Total parts = 5 + 3 + 2 = 10

Individual shares:

Naveen = $\frac{5}{10}$
Suresh = $\frac{3}{10}$
Tarun = $\frac{2}{10}$

When Tarun retires, his share of $\frac{2}{10}$ is acquired by Naveen and Suresh in the ratio 2:1.

Tarun's share acquired by Naveen = $\frac{2}{3} \times \frac{2}{10} = \frac{4}{30}$

Tarun's share acquired by Suresh = $\frac{1}{3} \times \frac{2}{10} = \frac{2}{30}$

New profit sharing ratio:

Naveen's new share = Original share + Share acquired from Tarun

= $\frac{5}{10} + \frac{4}{30}$ = $\frac{15}{30} + \frac{4}{30}$ = $\frac{19}{30}$

Suresh's new share = Original share + Share acquired from Tarun

= $\frac{3}{10} + \frac{2}{30}$ = $\frac{9}{30} + \frac{2}{30}$ = $\frac{11}{30}$

New profit sharing ratio = $\frac{19}{30} : \frac{11}{30}$ = 19:11

Your note

CUET UG Partnership in other years

Partnership 2024 Partnership 2023 Partnership 2022

Keep practicing Partnership

Work through every CUET UG Partnership PYQ, year by year.

Browse all Accountancy topics

Solution

Initial profit sharing ratio of Naveen, Suresh and Tarun = 5:3:2

Total parts = 5 + 3 + 2 = 10

Individual shares:

Naveen = $\frac{5}{10}$
Suresh = $\frac{3}{10}$
Tarun = $\frac{2}{10}$

When Tarun retires, his share of $\frac{2}{10}$ is acquired by Naveen and Suresh in the ratio 2:1.

Tarun's share acquired by Naveen = $\frac{2}{3} \times \frac{2}{10} = \frac{4}{30}$

Tarun's share acquired by Suresh = $\frac{1}{3} \times \frac{2}{10} = \frac{2}{30}$

New profit sharing ratio:

Naveen's new share = Original share + Share acquired from Tarun

= $\frac{5}{10} + \frac{4}{30}$ = $\frac{15}{30} + \frac{4}{30}$ = $\frac{19}{30}$

Suresh's new share = Original share + Share acquired from Tarun

= $\frac{3}{10} + \frac{2}{30}$ = $\frac{9}{30} + \frac{2}{30}$ = $\frac{11}{30}$

New profit sharing ratio = $\frac{19}{30} : \frac{11}{30}$ = 19:11

CUET UG 2025 — Accountancy Partnership

Options

Did you get this right?

Solution

Your note

CUET UG Partnership in other years

More CUET UG Partnership questions

Other Accountancy topics for CUET UG

Company Accounts

Financial Statements

Computerised Accounting

Not-for-Profit

Keep practicing Partnership

CUET UG 2025 — Accountancy Partnership

Options

Did you get this right?

Solution

Your note

CUET UG Partnership in other years

More CUET UG Partnership questions

Other Accountancy topics for CUET UG

Company Accounts

Financial Statements

Computerised Accounting

Not-for-Profit

Keep practicing Partnership