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Accountancy · 2026 · 1 mark

CBSE 2026 · Region 1 · Set 3 · Q1

The books of As fish and Vishesh showed that their capital employed on 31st March, $\displaystyle 2025$ was ₹ $\displaystyle 4,00$,000. If the normal profits are ₹ $\displaystyle 60,000$ and super profits are ₹ $\displaystyle 40,000$, the normal rate of return is :

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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.