increase
decrease
remains same
not changed
debited
credited
not shown
shown
anyone
all
3/4
1/2
profit sharing ratio changes
new partner admits
any partner retires
all of these
cash
premium for goodwill
goodwill
capital
new
old
remaining
sacrificing
gaining
in old ratio
in new ratio
in sacrifice ratio
in gaining ratio
debit
credit
either debit or credit
debit and credit both
Old Ratio – New Ratio
New Ratio – Old Ratio
Old Ratio – Sacrifice Ratio
Old Ratio + Sacrifice Ratio
12% p.a.
8%p.a.
6%p.a.
7.5%p.a.
profit sharing ratio changed
admission of a new partner
retirement of a partner
All of these
Old Ratio + Old Ratio
All of these.
sacrifice
not change