# x y and z were sharing profit and loss in the ratio of 5 : 3 : 2 . they decided to share future profits and losses in the ratio of 2 : 3 : 5 with effect from 1st april2007. they decided to record the effect of the following , without affecting their book value.i profirand loss account rs 24,000ii advertisements suspense account rs12,000pass necessary adjutmententry .if in any ques it is mentioned that ithout affecting their boo value, so do we have to ditribute profit n loss in sacrificing ratio in uch ques ?

Hey Limka,  you are right. For recording Net Effect in the Partners' Capital Sacrificing Ratio is to be calculated and an adjusting entry is to be passed.
However, the calculation of Net Effect provided by R C Gupta is correct.
In addition to it, Calculation of Scarifying Ratio is given below.​

Since, here, Z is gainaing and X is sacrifing, thus, the adjusting entry would be.
 Journal Date Particulars L.F. Debit Amount Rs Credit Amount Rs Z’s Capital A/c Dr. 3,600 To X’s Capital A/c 3,600 (Z, gaining partner will compensate X for the his sacrifice)

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profit and loss cr.= 24000