AccountancyCBSE Class 12 · Board exam 2026, set 67/5/1 · 1 mark · MCQ

CBSE Class 12 Accountancy 2026: question 9(b)

Set in the CBSE Class 12 board exam of 2026, paper 67/5/1, section A, question 9(b), for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q9(b) · 1 mark · MCQReconstitution of a Partnership Firm – Retirement/Death of a Partner

Hari, Murari and Abhi were partners in a firm sharing profits and losses in the ratio of 8 : 7 : 4. Murari retired from the firm on 31st March, 2025. Hari and Abhi decided to share profits in the future in the ratio of 2 : 1. The gaining ratio of Hari and Abhi was :

(A)1 : 2
(B)8 : 7
(C)2 : 1
(D)7 : 4

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/5/1.

Hints

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

Hint 1

Gain = new share − old share.

Hint 2

Use a common denominator of 57.

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.

Verified: two independent solves agree and the official marking scheme matchesChecked 2026-11-01

Hari: $\frac{2}{3} - \frac{8}{19} = \frac{38 - 24}{57} = \frac{14}{57}$ .
Abhi: $\frac{1}{3} - \frac{4}{19} = \frac{19 - 12}{57} = \frac{7}{57}$ . Gaining ratio = 2:1. Option (C).
1 mark

Answer: 2:1, option (C)

Where the marks are

Gaining ratio 2:1 (1 mark)

Revise the chapter

Chapter: Reconstitution of a Partnership Firm – Retirement/Death of a Partner (notes, formulas, where marks are lost and every past question)
Topic: Gaining Ratio

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