CUET UG 2025 — Accountancy Partnership

The old profit sharing ratio is Naveen : Suresh : Tarun = 5:3:2

Converting to fractions:

• Naveen's share = $\frac{5}{10}$105​ = $\frac{1}{2}$21​
• Suresh's share = $\frac{3}{10}$103​
• Tarun's share = $\frac{2}{10}$102​ = $\frac{1}{5}$51​

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When Tarun retires, his share of $\frac{1}{5}$51​ is acquired by Naveen and Suresh in the ratio 2:1.

Naveen acquires = $\frac{2}{3}$32​ of Tarun's share = $\frac{2}{3} \times \frac{1}{5}$32​×51​ = $\frac{2}{15}$152​

Suresh acquires = $\frac{1}{3}$31​ of Tarun's share = $\frac{1}{3} \times \frac{1}{5}$31​×51​ = $\frac{1}{15}$151​

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New shares after Tarun's retirement:

Naveen's new share = $\frac{1}{2} + \frac{2}{15}$21​+152​ = $\frac{15}{30} + \frac{4}{30}$3015​+304​ = $\frac{19}{30}$3019​

Suresh's new share = $\frac{3}{10} + \frac{1}{15}$103​+151​ = $\frac{9}{30} + \frac{2}{30}$309​+302​ = $\frac{11}{30}$3011​

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New profit sharing ratio = Naveen : Suresh = $\frac{19}{30} : \frac{11}{30}$3019​:3011​ = 19:11