i have a doubt. in accounts, if sacrificing ratio is 3:2, that doesnt men sac share is 3/5 and 2/5, then why do we say that if old ratio 3:2, their share is 3/5 and 2/5?

The confusion here seems to stem from the difference between the concepts of "ratio" and "share".

In accounting, when we talk about a ratio, such as 3:2, we're simply comparing two quantities. In this case, for every 3 parts that one party gets, the other party gets 2 parts. This doesn't tell us anything about the total number of parts.

However, when we talk about a share, we're talking about a portion of a total. So if we say that the old ratio is 3:2, we can convert this ratio into fractions to represent their shares of the total.

Here's how:

1. Add up the parts in the ratio: 3 + 2 = 5. This is the total number of parts.
2. Then, divide each part by the total to get the share: 3/5 and 2/5.

So, in this case, one party gets 3 out of every 5 parts (or 60%), and the other party gets 2 out of every 5 parts (or 40%). This is why we say their shares are 3/5 and 2/5.

In the case of the sacrificing ratio, it's a bit different. The sacrificing ratio tells us how much each partner is giving up, not how much they're getting. So if the sacrificing ratio is 3:2, it means one partner is giving up 3 parts and the other is giving up 2 parts. But without knowing the total number of parts, we can't say what fraction of the total this represents.