Q 6 Admission of a Partner; TS Grewals'
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- The document provides an explanation for solving a question regarding the admission of a new partner, Z, into a partnership between X and Y. - X and Y originally shared profits in a 3:2 ratio. Z was admitted with a 1/4 share, acquiring their share from X and Y in a 2:1 ratio. - The document calculates the sacrifice shares of X and Y based on Z's admission, then uses this to calculate the new profit sharing ratios of X, Y, and Z. - The new profit sharing ratio is calculated to be 26:19:15 for partners X, Y, and Z respectively.
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This document provides solutions and explanations for questions regarding the admission of a new partner from Accountancy Class 12. It includes calculations and explanations for finding the new profit sharing ratios when:
1) Partners R and T share profits 3:2 and R surrenders 1/4 share and T surrenders 1/5 share to new partner S.
2) Partners A and B admit C for 1/4 share, and future ratio of A and B will be 2:1
3) Partners A and B share profits 3:2, and admit C for 1/5 share, with C acquiring 1/5 from A and 4/5 from B.
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Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Giridhar Meka - https://www.linkedin.com/in/giridharmeka
Priya Shaw - https://www.linkedin.com/in/priya-shaw
Chapter wise All Notes of First year Basic Civil Engineering.pptx
Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
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Q 6 Admission of a Partner; TS Grewals'
- 1. ACCOUNTANCY CLASS-XII SOLUTION WITH EXPLANATION By Geeta Handa BOOK : Double Entry Book Keeping T.S.GREWAL’S Chapter : Admission of a Partner Question No. 6 Geeta Handa
- 2. Geeta Handa PGT Accountancy • 20 years experience of teaching accountancy. • 14 years experience of checking accountancy papers of CBSE • Worked as examiner for conducting practical exam of accountancy. geet7handa@gmail.com Geeta Handa
- 3. Question : X and Y are partners in a firm sharing Profits and Losses in the ratio 3 : 2. Z is admitted as partner with ¼ share in profits. Z acquires his share from X and Y in the ratio 2 : 1. Calculate New Profit-Sharing Ratio.
- 4. Formula : Sacrificing Share = Old Share – New Share New Share = Old Share – Sacrifice Share
- 5. Geeta Handa Calculation of Sacrifice / Gain of each Partner: Partners X Y Z Old Share ( 3 : 2 ) 𝟑 𝟓 𝟐 𝟓 ---- Z ’s Share in Profits 𝟏 𝟒 Sacrifice of X and Y Z’s Share in 2 : 1 𝟏 𝟒 x 𝟐 𝟑 𝟏 𝟒 x 𝟏 𝟑 ----- = 2/12 Sacrifice = 1/12 Sacrifice -----
- 6. Geeta Handa Calculation of New Share of X and Y: Partners X Y Z Old Share 𝟑 𝟓 𝟐 𝟓 ---- New Share of X and Y Old Share ─ Sacrifice 𝟑 𝟓 ─ 𝟐 𝟏𝟐 𝟐 𝟓 ─ 𝟏 𝟏𝟐 = 𝟑𝟔−𝟏𝟎 𝟔𝟎 𝟐𝟒−𝟓 𝟔𝟎 = 26/60 = 19/60
- 7. Geeta Handa Calculation of New Ratio of Partners: Partners X Y Z New Share 26/60 19/60 Z’s Share 𝟏 𝟒 New Share 26/60 19/60 𝟏 𝟒 x 𝟏𝟓 𝟏𝟓 = 26/60 = 19/60 = 15/60
- 8. Answer : New Ratio of X : Y : Z = 26/60 : 19/60 : 15/60 = 26 : 19 : 15
- 9. Hit the Like Button Subscribe Mail Your Doubts or Suggestions at geet7handa@gmail.com Geeta Handa