Gaining Ratio Video Lecture | Accountancy Class 12 - Commerce

gaining ratio when a partner gives one
more or all of the remaining partners
stand to gain gaining ratio is nothing
but the new ratio - the old ratio then
the new ratio is higher than the old
ratio the partner with the higher new
ratio is supposed to have gained let us
take an example a B and C are equal
partners a retires and the remaining
partners agreed to share profits and
losses in the ratio 3 is to 2 what would
be the new ratio and what is the gaining
ratio so old ratio was equal 1/3 1/3 1/3
a B and C a retires remaining partners
agree to share in the ratio 3 is to 2 so
3 by 5 and 2 by 5 so this was the old
ratio this is the new ratio new ratio -
old ratio is 9 this is new ratio - 5 by
15 similarly 2 by 5 minus 1 by 3
denominator 15 6 minus 15 divided by 5
is 3 into 2 6 minus 15 divided by 3 is 5
into 1 5 and he retires so what is the
gaining what is the gain basically it is
9 minus 5 4 by 15 and 1 by 50 or gaining
ratio is 4 is to 1 the gaining ratio
between a and B is 4 is to 1 a B and C
are equal
partners and a retires what would be the
new ratio and what is the gaining ratio
if they're equal partners it's 1 by 3 1
by 3 and 1 by 3 era tires now what is
the new ratio and what is the gaining
ratio if nothing is mentioned the new
ratio will be the same as the old ratio
between the remaining partners therefore
it will be equal so what is the gaining
ratio gaining ratio will also be equal
since the ratio between the remaining
partners what was their old ratio
between them 1/3 1/3 or equal what is it
new is also equal therefore gaining
ratio will also be equal however we can
just confirm this 1/2 minus 1/3 6 3
minus 2 and similarly here the same
thing 3 minus 2 so it is 1/6 and 1/6
this is the gain gaining ratio is 1 is
to 1 just like in the case of admission
in case of retirement and gaining ratio
if the old ratio between the remaining
partners and the new ratio of the
remaining partners is the same the
gaining ratio will also be the same