Selling expenses should be divided among the different department on the basis of 

Under stock and debtors system in branch accounts the credit sales are 

In the books of Hire purchaser, depreciation is charged on

A and B share in the ratio of 3:2. C is admitted as a partner and given 1/5th share. The ratio of sacrifice will be

A and B share profit in the ratio 3:2. They admit C, 1/5th share from A, then new profit sharing ratio will be

P,Q,R and S were partners sharing profits in the ratio of 5:4:3:1. Q and R retire from the firm. The new ratio is