S1: In a partnership, if the existing profit-sharing ratio is 3:2 and the new ratio is 1:1, the sacrificing/gaining ratio is 1:1. S2: If the old ratio is 3:2 and the new ratio is 2:3, Partner A sacrifices 1/5th and Partner B gains 1/5th. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: In a partnership, if the existing profit-sharing ratio is 3:2 and the new ratio is 1:1, the sacrificing/gaining ratio is 1:1. S2: If the old ratio is 3:2 and the new ratio is 2:3, Partner A sacrifices 1/5th and Partner B gains 1/5th. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. Both S1 and S2
C. S2 only
D. S1 only
Answer: Option B
Solution (By JKSSB Mock Tests)
In S1, Sacrificing = Old - New. A: 3/5 - 1/2 = 1/10. B: 2/5 - 1/2 = -1/10. Ratio is 1:-1, which means 1:1 sacrificing/gaining. In S2, A: 3/5 - 2/5 = 1/5 sacrifice. B: 2/5 - 3/5 = -1/5 (gain). Both are correct.

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Practice More Accountancy and Book Keeping Questions

Question #1
The concept of 'Matching Principle' implies that:
A. Debits must always equal credits
B. Expenses of a period must be matched with revenues of the same period
C. Cash inflows must match cash outflows
D. Assets should match liabilities

Correct Answer: Option B


Explanation:
The matching concept ensures that all expenses incurred to earn a specific revenue are recognized in the same accounting period to find the true profit.

Question #2
In a BRS, bank charges recorded twice in the Cash Book will result in:
A. Cash Book balance being higher than Pass Book balance
B. No difference
C. Cash Book balance being lower than Pass Book balance
D. Pass Book balance being lower than Cash Book

Correct Answer: Option C


Explanation:
Recording an expense twice in the Cash Book excessively reduces its balance, making it lower than the actual Pass Book balance.

Question #3
According to the Companies Act, which financial statement details cash inflows and outflows?
A. Statement of Changes in Equity
B. Balance Sheet
C. Cash Flow Statement
D. Statement of Profit and Loss

Correct Answer: Option C


Explanation:
The Cash Flow Statement provides historical information about changes in cash and cash equivalents, categorized into operating, investing, and financing activities.