CUET UG 2025 — Accountancy Partnership

Old profit sharing ratio of A, B and C = 3:2:1

Converting to common denominator: A = 3/6, B = 2/6, C = 1/6

D is admitted for 1/4th share, which he acquires:

• 1/8th from A
• 1/8th from B

Calculating new shares:

A's new share = Old share - Sacrifice = $\frac{3}{6} - \frac{1}{8}$63​−81​

Converting to common denominator (24):
A's new share = $\frac{12}{24} - \frac{3}{24} = \frac{9}{24}$2412​−243​=249​

B's new share = Old share - Sacrifice = $\frac{2}{6} - \frac{1}{8}$62​−81​

Converting to common denominator (24):
B's new share = $\frac{8}{24} - \frac{3}{24} = \frac{5}{24}$248​−243​=245​

C's new share = Old share (no sacrifice) = $\frac{1}{6} = \frac{4}{24}$61​=244​

D's new share = $\frac{1}{8} + \frac{1}{8} = \frac{1}{4} = \frac{6}{24}$81​+81​=41​=246​

Verification: $\frac{9}{24} + \frac{5}{24} + \frac{4}{24} + \frac{6}{24} = \frac{24}{24} = 1$249​+245​+244​+246​=2424​=1 ✓

New Profit Sharing Ratio = 9:5:4:6

The answer is Option 2: 9:5:4:6