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X, Y and Z were… (Class 12 Accountancy SQP 2025-26, Q8b)

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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(b)

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

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

X, Y and Z were partners sharing Profit & Losses in the ratio 5:3:2. Y retired, and he gifted half of his share to X and remaining half was taken over equally by X and Z. Determine the new Profit-sharing Ratio.

  1. (A)29 : 11
  2. (B)13 : 7
  3. (C)1 : 1
  4. (D)5 : 2

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

Split Y's 3/10 into the gifted half and the shared half.

Hint 2

Use 40 as a common denominator.

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. Y's share is 3/10. Half (3/20) is gifted to X; the other 3/20 is taken equally, 3/40 each by X and Z.

  2. X = 5/10 + 3/20 + 3/40 = 29/40; Z = 2/10 + 3/40 = 11/40. New ratio = 29 : 11. Option (A).

    1 mark

Answer: (A) 29 : 11

Where the marks are

  • Adds gifted and acquired shares to X and Z (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.