CUET UG 2025 — Accountancy Partnership

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

When Suresh retires, his share needs to be distributed between the remaining partners Naveen and Tarun.

Suresh's share = $\frac{3}{10}$103​

This share is acquired by Naveen and Tarun in the ratio 2:1.

Naveen's gain = $\frac{2}{3} \times \frac{3}{10} = \frac{2}{10}$32​×103​=102​

Tarun's gain = $\frac{1}{3} \times \frac{3}{10} = \frac{1}{10}$31​×103​=101​

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New share of Naveen = Old share + Gain from Suresh's share

= $\frac{5}{10} + \frac{2}{10} = \frac{7}{10}$105​+102​=107​

New share of Tarun = Old share + Gain from Suresh's share

= $\frac{2}{10} + \frac{1}{10} = \frac{3}{10}$102​+101​=103​

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New profit sharing ratio = $\frac{7}{10} : \frac{3}{10}$107​:103​ = 7:3