CUET UG 2025 — Accountancy Partnership

Given:

• Old ratio (R:S:K) = 4:3:2
• R retires
• New ratio (S:K) = 5:3

Calculation of Gaining Ratio:

Gaining Ratio = New Share - Old Share

For S:

• Old share = $\frac{3}{9}$93​ = $\frac{3}{9}$93​
• New share = $\frac{5}{8}$85​

Gain of S = $\frac{5}{8} - \frac{3}{9}$85​−93​ = $\frac{45 - 24}{72}$7245−24​ = $\frac{21}{72}$7221​

For K:

• Old share = $\frac{2}{9}$92​
• New share = $\frac{3}{8}$83​

Gain of K = $\frac{3}{8} - \frac{2}{9}$83​−92​ = $\frac{27 - 16}{72}$7227−16​ = $\frac{11}{72}$7211​

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Gaining Ratio = $\frac{21}{72} : \frac{11}{72}$7221​:7211​ = 21:11

The gaining ratio represents the ratio in which S and K acquire R's share upon retirement. S gains a larger portion (21 parts) while K gains a smaller portion (11 parts) of R's original share.