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Accountancy · 2026 · 1 mark
Reconstitution of a Partnership Firm – Retirement/Death of a PartnerNew Profit Sharing Ratio on Retirement or Death of a Partner1 markmcq
CBSE 2026 · Region 4 · Set 1 · Q5
Ravi, Sohan and Neena were partners in a firm sharing profits and losses in the ratio of 5: 3: 2. On 1st April 2025, Sohan retired and his share was…
Ravi, Sohan and Neena were partners in a firm sharing profits and losses in the ratio of $\displaystyle 5$ : $\displaystyle 3$ : 2. On 1st April $\displaystyle 2025$, Sohan retired and his share was taken up by Ravi and Neena in the ratio of $\displaystyle 2$ : 1. The new profit sharing ratio between Ravi and Neena will be :
Kunal, Raj and Leela were partners in a firm sharing profits and losses in the ratio of $\displaystyle 4$ : $\displaystyle 3$ : 2. On 1st April, $\displaystyle 2025$, Kunal retired. Raj and Leela decided to share profits in the future in the ratio of $\displaystyle 5$ : 3. The gaining ratio between Raj and Leela will be :
Official answer
(a) → (D)
(b) → (C)
Marking-scheme solution
(D)
$\displaystyle 7$:$\displaystyle 3$
OR
Q. (b) Kunal, Raj and Leela were partners…
Ans. (C) $\displaystyle 21$:$\displaystyle 11$
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.