Sacrificing Ratio is the ratio in which the old or existing partners forego their share of profit in favour of the new or incoming partner. It can be defined to be the ratio in which the new partner is given the share by the old partner is given the share by the old partners is the Sacrificing Ratio.

Sacrificing Ratio = Old Ratio - New Ratio

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Sacrifice Ratio is to be calculated in Admission of Partner & it is to be calculated as under :

Sacrifice ratio = Old Ratio (-) New Ratio

In some problems the sacrifice ratio is itself given.

for e.g. A & B are partners sharing profits and losses 3:2 they admitted C into partnership on 1/4 share which he acquires 3/4 from A and 1/4 from B. Thus sacrifice Ratio of A & B Partners are 3/4 & 1/4 i.e. 3:1.

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Sacrificing Ratio is the ratio in which the old or existing partners forego their share of profit in favour of the new or incoming partner. It can be defined to be the ratio in which the new partner is given the share by the old partner is given the share by the old partners is the Sacrificing Ratio.

Sacrificing Ratio = Old Ratio - New Ratio

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A and B 's Sacrifice in this case is calculated as under:

A= 1/6 x 2/3= 2/18 (1/9) (ie2/3 part of 1/6th share given to C) B= 1/6 x 1/3= 1/18 ( is 1/3 part of 1/6thShare given to C)

So their New Ratio is A= 3/5- 1/9 = 27-5/45= 22/45 , B = 2/5 - 1/8 = 36-5/90 = 31/90. New Ratio of A B C is 44:31:15 (C = 1/6 = 15/90)

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SR = OR - NR

EXAMPLE :

A nad B are partners in the ratio of 2:1. They decided to admit C. The new ratio of them is 3:2:1. Calculate Sacrificing ratio.

Sacrificing Ratio of A = 2/3 - 3/6 =1/6

Sacrificing Ratio of B = 1/3 - 2/6 =0

means only A sacrifice .

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A and B 's Sacrifice in this case is calculated as under:

A= 1/6 x 2/3= 2/18 (1/9) (ie2/3 part of 1/6th share given to C) B= 1/6 x 1/3= 1/18 ( is 1/3 part of 1/6thShare given to C)

So their New Ratio is A= 3/5- 1/9 = 27-5/45= 22/45 , B = 2/5 - 1/8 = 36-5/90 = 31/90. New Ratio of A B C is 44:31:15 (C = 1/6 = 15/90)

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