At admission of a new partner in which ratio are accumulated profits distributed?

Correct answer: In old profit sharing ratio

Accumulated profits, such as general reserve or undistributed profit, were earned before the new partner joined. The incoming partner did not contribute to that earlier period, so the earlier profits should not be shared using the new ratio. They belong only to the old partners.

The amount is therefore distributed among the old partners in their old profit-sharing ratio. If the reserve is transferred to capital or current accounts, each old partner receives the proportion fixed before admission. Thus option A is correct. The sacrificing ratio is used for goodwill compensation, not for distributing accumulated profits, and the capital ratio is relevant only when a specific agreement makes it so.