Q. 1. Sacrificing Ratio :

Q. 2. Gaining Ratio :

Q. 3. A and B were partners in a firm sharing profit or loss euqally. With effect from 1 st April, 2019 they agreed to share profits in the ratio of 4 : 3. Due to change in profit sharing ratio, As gain or sacrifice will be :

. 5. A and B were partners in a firm sharing profit or loss in the ratio of 3 : 5. With effect from 1st April, 2019, they agreed to share profits or losses equally. Due to change in profit sharing ratio, A’s gain or sacrifice will be :

Q. 6. A and B were partners in a firm sharing profits and losses in the ratio of 2 : 1. With effect from 1st January, 2019 they agreed to share profits and losses equally. Individual partner’s gain or sacrifice due to change in the ratio will be :

Q. 7. A and B share profits and losses in the ratio of 3 : 2. With effect from 1st January, 2019, they agreed to share profits equally. Sacrificing ratio and Gaining Ratio will be :

Q. 9. A, B and C were partners sharing profit or loss in the ratio of 7 : 3 : 2. From Jan. 1, 2019 they decided to share profit or loss in the ratio of 8 : 4 : 3. Due to change in the profit-loss sharing ratio, B’s gain or sacrifice will be :

 10. X, Y and Z are partners in a firm sharing profits and losses in the ratio of 5:3:2. The partners decide to share future profits and losses in the ratio of 3:2:1. Each partner’s gain or sacrifice due to change in the ratio will be :