why profit and loss suspense account is opened and not old partners account is not debited when new ratio among old partners remain same although they gain in different ratio at time of death

Profit is always directly charged from firms profit or loss and not from partner's capital A/cs, Profit & Loss Suspense A/c is opened to ease the work of the accountant.But at the end of the accounting year it is always transferred to P&L Appropriation A/c. Deceased Partner's share of profit will be credited to his capital A/c and debited to the continuing Partners' Capital A/cs in their gaining ratio.