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How can You calculate new and sacrifice ratio at the time of admission of new partner

Calculation of new and sacrifice ratio at the time of admission of new partner is very easy. If you want to calculate new profit sharing ratio, you should only calculate the difference between old and sacrifice ratio .Sacrifice ratio means total sacrifice of old partner for new partner.

It is given by old partner to new partner so if you want to calculate new profit sharing ratio, you just deduct this from old profit sharing ratio. But in different situation, partner can make condition at the time of admission, and fix his surrender share for new partner from his share then we first calculate sacrifice ratio and then calculate new profit sharing ratio.
For example Ram and sham are the two partners with profit sharing ratio are 3:2. Sita enters in this partner ship. Both after that sita will take 1/5  as new share, If agree that Ram will give 20% of his share and balance will give by Sham then we will calculate both new and sacrifice profit sharing ratio as bellow way.

Solution :-
Ram’s sacrifice = 3/5X20% =0.12
Sham’s sacrifice =1/5-0.12 = 0.08
New profit share of Ram = 3/5 -0.12 = 0.48
New profit share of Sham = 2/5 – 0.08 = 0.32
New profit share of Sita = 1/5 = 0.20


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  1. ok sir,
    i would like to know about this

    x,y are partners sharing ratio 5:3 admitted z for 1/10 share which he acquired equally for x and y. calculate new profit sharing ratio?

    rao and swami are partners in a firm sharing ratios 3:2. they admit Ravi as new partner for 1/8 share in the profits.the new profit sharing ratio of rao and swami is 4:3. calculate new ratio and sacrificing ratio.

    1. New ratio x:y:z= 95:57:16
      Sacrificing ratio x:y:=5:3

    2. New ratio of raw:swami:ravi=32:24:7

    3. 1 - their sacrificing ratio is 1:1 as they sacrifice equally

  2. Hallo Anonymous
    In first questionNew partner share from the other partners in a certain ratio. In such cases the share of the old partners will be calculated by deducting that proportion which he has surrendered in favour of the new partner.
    First we calculate x's sacrifice = 1/10 X 1/2 = 1/20 X's share is 5/8 out of his he surrenders 1/20 in favour of z.
    X's new share = 5/8 -1/20 =23/40
    First we calculate Y's sacrifice = 1/10 X 1/2 = 1/20
    Y's share is 3/8 out of his he surrenders 1/20 in favour of z
    y's new share = 3/8 - 1/20 = 13/40
    Z's new share = 1/10 or =4/40
    Checking of your answer is correct or not Total share = 23/40 +13/40 +4/40 = 1

    In second Question

    This is so simple calculate balance share = 1- 1/8 = 7/8
    Now new partners divide this balance share 7/8 in to 4:3
    rao's new share = 7/8 X 4/7 = 28/56
    Swami 's new share = 7/8 X 3/7 = 21/56
    Ravi's new share = 1/8 X 7/7 = 7/56
    Now you can calculate sacrifice ratio by = old ratio - new ratio
    Checking of your answer of new ratiototal new ratio = 28/56+ 21/56 + 7/56 = 1 Thanks for asking query

    1. B C D share profits as 3:2:1 respectively. They admit N who gets 1/4 of his share from B. C surrenders 1/4 of his share and D surrenders 1/5 of his share. Find new ratio and sacrificing ratio. ( Hint : let no. Of share be X )
      Ans - NR 45:24:28; SR 7:15:6
      Sir please solve this sir . We really need this , please sir.

  3. sir i want to know about
    if a&b r partnerssharing ratio 5:3 c is admitted in partnershipfor 1/4 share of future calculate new profit sharing ratio&sacrifying ratio

  4. Thank you sir! You are a genius! We wish you a happy life sir!

    Sir, if we have any doubts, we will refer to you if you don't mind.

  5. dear sir i have a question:
    Ram and Shyam are partners' in a firm sharing profits & losses in the ratio of 3:2. Mohan is admitted. Ram surrenders 1/4th share and Shyam surrenders 1/5th share in favour of Mohan. Calculate new ratio. p.k.

  6. Mr. A and Mr. B are partners sharing the profits in the ratio of 2 & 3. Mr. C is admitted into the partnership with 1/5th share of future profits. Calculate the new profit sharing ratio and the sacrifice ratio.

    It will be solved in the same way as your example?

  7. it help me in understanding the funda of ratio & scarifying ratio thaks alot

  8. Sir, i want to knw that if 6/10- 2/10 then what will be the ans...??
    My ans iz not coming rite...

  9. Sir, X and Y are partners sharing profits in ratio of 3:2. They admit Z into partnership with 100000 as premium for goodwill for 1/4 share of profits while X and Y as between themselves sharing profits equally.

  10. Old ratio is 2:3 and npsr is 5:3:2 so what's the sacrificing ratio

  11. X,y,z r partners sharing profits in ratio of 4:3:2.y retires and x nd y decide to share p&losses in ratio of 5:3,thn immedietly w is admitted for 3/10th share in profits ,2/3rd of which was given by x and rest taken by w from z. Wat was d new profit sharing ratio of xyw.

  12. Sir I would like yo ask
    X, y, z are sharing ptofit.. 6:5:3. A admitted for 1/8 share. The sacrificing ratio of x, y, z is

  13. I would like to ask the following sir,
    A,B&B were partners in a firm string profits in 3 :2 :5 . They admitted D giving him 1/4 share. This share is contributed by them in 1:1:3. Calculate Sacrificing ratio of A,B & C.

  14. can u explain me if akash n suraj are partners sharing ratio in 3:2 n they admit sanjay. the new profit sharing is 2:1:1 then what is there sacrifice ratio.

  15. X,Y and Z were partners sharing profits and losses in the ratio of 5:3:2. They admitted W for 1/6th share. Y surrendered 1/6th of his share in favour of W,X and Z agreed to share future profits in equal proportion.Compute New Ratio as well as Sacrificing Ratio.

  16. My question was s and r are equal partners. They admit c as a partner in their firm and the new ratio of all three had been decided upon as 4:3:2. Find the sacrificing ratio?

  17. Aba and Baba are partners sharing profits and loss in the ratio of5:3. They admitted C as a new partner and their new profit and loss share is 4:2:1 Find sacrifice ratio of Aba and Baba plzzzzz tell the answer

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Accounting Education: How can You calculate new and sacrifice ratio at the time of admission of new partner
How can You calculate new and sacrifice ratio at the time of admission of new partner
Accounting Education
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