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mediumMCQCUET Accountancy 2025 3 June Shift 22026Accountancy
1 mark

Which among the following is NOT true for the New Profit Sharing Ratio?

  1. A
    How much of the share of profit for the new partner and how he will acquire it from the existing partners is decided mutually between the old partners and the new partner.
  2. B
    If nothing is specified as to how the new partner acquires his share from the old partners, it may be assumed that he gets it from them in their profit sharing ratio.
  3. C
    The new partner acquires his share from the old partners only according to their respective contribution, no any other way can be possible for profit sharing at any condition.
  4. D
    On admission of a new partner, the profit sharing ratio among the old partners will change, keeping in view their respective contribution to the profit sharing ratio of the incoming partner.

Solution & Step-by-step Explanation

Option C states that there is "no any other way possible... at any condition," which is incorrect because the new partner can acquire shares in various mutually agreed ways (e.g., entirely from one partner, in a specific new ratio, etc.). Thus, Option C is not true.

Practice this question

Try it yourself before checking the explanation above.

Which among the following is NOT true for the New Profit Sharing Ratio?
A
How much of the share of profit for the new partner and how he will acquire it from the existing partners is decided mutually between the old partners and the new partner.
B
If nothing is specified as to how the new partner acquires his share from the old partners, it may be assumed that he gets it from them in their profit sharing ratio.
C
The new partner acquires his share from the old partners only according to their respective contribution, no any other way can be possible for profit sharing at any condition.
D
On admission of a new partner, the profit sharing ratio among the old partners will change, keeping in view their respective contribution to the profit sharing ratio of the incoming partner.

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