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Accountancy · 2026 · 1 mark

CBSE 2026 · Region 3 · Set 1 · Q16

Yashoda and Devi were partners in a firm sharing profits and losses in the ratio of $\displaystyle 3$ : 2. On 31st March, $\displaystyle 2025$, their balance sheet showed land and building at ₹ $\displaystyle 20,00,000$ and furniture at ₹ $\displaystyle 6,00$,000. On that date they admitted Poonam as a new partner for $\displaystyle 1$/4th share in the future profits of the firm. On Poonam's admission, it was found that land and building is undervalued by $\displaystyle 20$ %. On Poonam's admission, Revaluation Account will be :

More from Reconstitution of a Partnership Firm – Admission of a Partner

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.