Gaining Ratio

Gaining Ratio is calculated at the time of retirement or death of partner. It is the excess of new ratio over old ratio of old partners except retire or dead partner.

Gaining Ratio = New Ratio - Old Ratio

We can understand this ratio as the share of profit which is given by retired partner to the partners who are still exist in partnership firm.
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Education of Accounting : Gaining Ratio
Gaining Ratio
Education of Accounting
http://education.svtuition.org/2010/06/gaining-ratio.html
http://education.svtuition.org/
http://education.svtuition.org/
http://education.svtuition.org/2010/06/gaining-ratio.html
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