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Accountancy · 2025 · 1 mark

CBSE 2025 · Region 1 · Set 1 · Q8

Misha, Sarita and Isha were partners in a firm sharing profits and losses in the ratio of $\displaystyle 3$ : $\displaystyle 2$ : 1. With effect from 1st April $\displaystyle 2024$, they decided that they will share profits and losses equally. The gain or sacrifice by the partners due to change in profit sharing ratio will be :
OR
Sia, Tisha and Aryan were partners sharing profits and losses in the ratio of $\displaystyle 4$ : $\displaystyle 7$ : 1. The firm closes its books on 31st March every year. Tisha died on 1st July, 2024. Sia and Aryan will acquire Tisha's share in which of the following ratio ?

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CBSE Class 12 Accountancy past-paper question from the 2025board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.