Day - 104 | Retirement of a Partner |Illustrations 2 to 7 | Partnership V | Accounts Class 12 | PSEB

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00:00 Illustration 2:
Alpha, Beeta and Gamma are partners in 7 : 5 : 6 ratio. Alpha retires from the firm. Find out new ratio.

05:20 Illustration 3:
X, Y and Z are partners sharing profits in the ratio of 4 : 2 : 3 respectively. Z retires and his share was taken up by X and Y in the ratio of 3 : 1. Find out the new ratio.

08:22 Illustration 4:
Alpha, Beta and Theta are sharing profits in the ratio of 9 : 5 : 4. Beta retires and his share is taken entirely by Theta. Calculate new profit sharing ratio of Alpha and Theta.

09:57 Illustration 5:
From the following particulars calculate new profit sharing ratio of continuing partners. W, X, Y and Z are partners sharing profits in the ratio of 4 : 3 : 2 : 1. W and Z retire from the firm.

11:28 Illustration 6:
A, B and C are partners in the ratio of 2/8 : 1/2 : 2/8 respectively. B retires and surrenders of his share in favour of C and remaining in favour of A. Calculate new profit ratio and the gaining ratio.

15:52 Illustration 7:
D, E and F are partners in 3 : 1 : 2 ratio. D retired. Calculate gaining ratio if :
(i) E and F decide to share in 2 : 3
(ii) E and F decide to share equally

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