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A, B and C were… (Class 12 Accountancy SQP 2025-26, Q8a)

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AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 1 mark · MCQ

CBSE Class 12 Accountancy sample paper 2025-26: question 8(a)

From the official CBSE sample question paper for 2025-26, section A, question 8(a), for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q8(a) · 1 mark · MCQReconstitution of a Partnership Firm – Retirement/Death of a Partner

A, B and C were partners sharing Profits &Losses in the ratio 7:2:1. B died. A took over 1/20 from his share and remaining share was taken over by C. Determine the new Profit sharing Ratio.

  1. (A)4 : 1
  2. (B)7 : 1
  3. (C)71 : 29
  4. (D)3 : 1

Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.

Hints

Open one hint at a time and try again before the next.

Hint 1

Write B's share with denominator 20.

Hint 2

New share = old share + share taken over from B.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

  1. B's share is 2/10 = 4/20. A takes 1/20 of it and C takes the remaining 3/20.

  2. A = 7/10 + 1/20 = 15/20; C = 1/10 + 3/20 = 5/20. New ratio A : C = 15 : 5 = 3 : 1. Option (D).

    1 mark

Answer: (D) 3 : 1

Where the marks are

  • Adds acquired shares to old shares to get 3 : 1 (1 mark)

Revise the chapter

Practise this chapterBoard-style questions from Reconstitution of a Partnership Firm – Retirement/Death of a Partner, one at a time, marked against the answer key and marking points.Back to the full paperSample paper 2025-26: every question, by section.

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.