If you keep slipping on the gaining ratio and the retiring partner's loan account, this page is built for you.
- 1-mark questions: 76 questions, mostly MCQ on gaining ratio, new profit sharing ratio and the deceased partner's profit share.
- 3 and 4-mark questions: 31 and 50 questions, built around goodwill treatment and revaluation on retirement.
- 6 and 8-mark long answers: 30 and 28 questions, the full revaluation, capital and balance-sheet question on retirement or death.
The Reconstitution of a Partnership Firm: Retirement / Death of a Partner PYQ set brings together 241 board-paper questions across 2004 to 2026, sorted by marks and by year. Working through them in order fixes the exact steps CBSE and CUET reward.
Every question in this Class 12 Accountancy Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQ compilation is sourced from CBSE board papers (Delhi, Outside Delhi, Foreign and Compartment) and cross-checked against the official mark scheme, with near-duplicate questions removed.
What the Reconstitution of a Partnership Firm - Retirement / Death of a Partner Previous Year Questions Cover
The 241-question set covers every concept the NCERT chapter builds. The Revaluation Account and the retiring partner's settlement drive the heavy 4 and 8-mark band. Treatment of the retiring partner's goodwill carries the 3 and 4-mark questions. Short reasoning on gaining ratio and the new profit sharing ratio fills the 1-mark questions. On death, the deceased partner's Executor's Capital Account and share of profit appears in almost every long answer.
Marks-wise Distribution of the Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQs
The table below shows how the 241 questions split across the CBSE marks bands. Use it to decide how much revision time each band deserves.
| Marks | Questions | Total Marks | CBSE Section | Type |
|---|---|---|---|---|
| 1 mark | 76 | 76 | Section A | MCQ / Assertion-Reason |
| 2 mark | 21 | 42 | Section B | VSA (Very Short Answer) |
| 3 mark | 31 | 93 | Section C | SA (Short Answer) |
| 4 mark | 50 | 200 | Section D | Case Study |
| 5 mark | 5 | 25 | Section E | Long Answer |
| 6 mark | 30 | 180 | Section E | Long Answer |
| 8 mark | 28 | 224 | Section E | Long Answer |
Year-wise Spread of Class 12 Accountancy Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQs
The compilation draws from 21 CBSE board years. About 43% of the questions come from 2023 onwards, so the recent question style is well covered while the older long answers stay because the steps are unchanged.
- 2026: A gaining-ratio MCQ in a 7:8:5 firm after one partner retires, and a new-ratio-on-death question where the share is taken over equally.
- 2024 to 2025: Strong contribution years, with MCQ banks on gaining ratio and a Rama's Capital Account question on death with goodwill at three years purchase.
- 2019 to 2023: A heavy block of retirement revaluation, goodwill-treatment and Executor's Capital Account long answers, plus the 2022 compulsory-dissolution set of short questions.
- 2004 to 2018: Heritage long answers on revaluation, capital and the retiring partner's loan account, all still valid in the current syllabus.
Topic Frequency in the Reconstitution of a Partnership Firm - Retirement / Death of a Partner Board Paper Questions
The 241 questions cluster into the six topic buckets below, ranked by how often CBSE has set them between 2004 and 2026.
| Rank | Topic Cluster | Frequency | Typical Marks Band |
|---|---|---|---|
| 1 | Revaluation and retiring partner's settlement (capital, loan account, balance sheet) | ~25 per cent | 4 and 8 mark |
| 2 | Treatment of retiring partner's goodwill (gaining partners' contribution) | ~20 per cent | 3 and 4 mark |
| 3 | Death of a partner (Executor's Capital Account, amount payable) | ~18 per cent | 6 and 8 mark |
| 4 | Gaining ratio and new profit sharing ratio (share taken from retiring partner) | ~16 per cent | 1 and 3 mark |
| 5 | Deceased partner's share of profit (time basis, sales basis, P&L Suspense) | ~12 per cent | 1, 4, 6 mark |
| 6 | Reserves and accumulated profits (transfer in old ratio on reconstitution) | ~9 per cent | 2 and 4 mark |
Marks-Band Attempt Strategy for the Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQs
The 241 PYQs are arranged marks-ascending inside the PDF, so you can attempt them in the same order the CBSE paper presents them.
- 1-mark questions: Spend no more than 45 seconds each. Many test the gaining ratio or the deceased partner's profit share.
- 3-mark questions: Usually a goodwill-treatment or new-ratio calculation. Always work out the gaining ratio before adjusting goodwill.
- 4-mark questions: Often a revaluation extract or the retiring partner's loan account. Aim for 7 minutes.
- 6 and 8-mark long answers: The full revaluation, Capital Accounts and balance sheet, or the Executor's account on death. Allocate 15 to 18 minutes.
Recent CBSE Trend: 2024 to 2026 Pattern Shift in Reconstitution of a Partnership Firm - Retirement / Death of a Partner
Three things stand out across the recent CBSE cycles that the Retirement and Death previous year questions now reflect:
- Section A now carries a fixed block of 1-mark MCQ and assertion-reason questions. The compilation includes 76 such questions, most from 2023 onwards.
- Short ratio questions test one step directly, like the 2026 question where one partner dies and the remaining two take over the share equally.
- The 8-mark long answers ask for the Revaluation Account, Capital Accounts and the new Balance Sheet together, so the PDF keeps all three parts for each one.
Sample Previous Year Questions from Reconstitution of a Partnership Firm - Retirement / Death of a Partner
Here are a few real previous year questions from the Reconstitution of a Partnership Firm - Retirement / Death of a Partner board papers, taken straight from the compilation. The full set is in the downloadable PDF.
Dharam, Karam and Raman were partners in a firm sharing profits and losses in the ratio of 7:8:5. On 31st March, 2025, Raman retired from the firm. Dharam and Karam decided to share profits in future in the ratio of 11:9. Their gaining ratio will be:
- 1:1
- 1:2
- 4:1
- 2:1
[2026 • 1 mark]
Deen, Raju and Hari were partners in a firm sharing profit and losses in the ratio of 7:6:7. On 31st March, 2025 Raju died. Deen and Hari decided to take over Raju's share equally. The new profit sharing ratio between Deen and Hari will be:
- 1:1
- 7:6
- 6:7
- 3:2
[2026 • 1 mark]
Vidya, Rama and Latha were partners sharing profits in the ratio of 2:2:1. Rama died on 30th June, 2023. The partnership deed provided for goodwill on three years purchase of average profits of last four years. Prepare Rama's Capital Account.
[2024 • 4 mark]
Common Mistakes in the Reconstitution of a Partnership Firm - Retirement / Death of a Partner Board Questions
- Confusing the gaining ratio with the sacrificing ratio, which reverses the goodwill adjustment for the retiring partner.
- Crediting the retiring partner's goodwill to the firm rather than charging it to the gaining partners' Capital Accounts.
- Forgetting the deceased partner's share of profit from the start of the year to the date of death.
- Posting the amount due to the retiring partner directly to cash instead of the retiring partner's Loan Account when it is not paid at once.
- Sharing reserves and accumulated profits among the remaining partners instead of all partners in the old ratio.
Student Feedback on Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQ Practice
- 70 per cent said the deceased partner's Executor's Capital Account was the hardest part of the 6 and 8-mark bands.
- 55 per cent reported scoring better in the retirement balance sheet after solving every long answer in this PDF.
- 42 per cent said a gaining-ratio question appeared in their actual 2026 board paper.
- Average time to finish all 241 PYQs: about 17 hours across 8 study sessions.
How These PYQs Pair with the Other Reconstitution of a Partnership Firm - Retirement / Death of a Partner Resources
Solving previous year questions alone gives you only half the prep. Pair the PYQ PDF with the matching concept, formula and solution resources for Reconstitution of a Partnership Firm - Retirement / Death of a Partner.
| Resource | What It Gives You | Open |
|---|---|---|
| NCERT Solutions | Step-by-step worked answers to every NCERT back-exercise question of Reconstitution of a Partnership Firm - Retirement / Death of a Partner | NCERT Solutions for Reconstitution of a Partnership Firm - Retirement / Death of a Partner |
| Notes | Concept revision notes covering every topic in the Reconstitution of a Partnership Firm - Retirement / Death of a Partner chapter | Reconstitution of a Partnership Firm - Retirement / Death of a Partner Class 12 Notes |
| Handwritten Notes | Scanned handwritten notes of Reconstitution of a Partnership Firm - Retirement / Death of a Partner for quick one-shot revision | Reconstitution of a Partnership Firm - Retirement / Death of a Partner Handwritten Notes |
| NCERT Book | Official NCERT Reconstitution of a Partnership Firm - Retirement / Death of a Partner chapter PDF for free download | Reconstitution of a Partnership Firm - Retirement / Death of a Partner NCERT Book PDF |
How to Use the Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQ PDF Most Effectively
The 241 questions are sequenced for a three-pass revision plan:
- Pass 1 (Day 1 to 2): Attempt all 76 one-mark questions on gaining ratio and the deceased partner's profit share. Re-read the relevant NCERT paragraph for each wrong answer.
- Pass 2 (Day 3 to 5): Solve the 31 three-mark and 50 four-mark goodwill and revaluation questions. Time yourself: 5 minutes per 3-mark, 7 minutes per 4-mark.
- Pass 3 (Day 6 to 12): Work through the 30 six-mark and 28 eight-mark long answers, writing the Revaluation Account, Capital Accounts and the Executor's account on death.
All Class 12 Accountancy Chapter PYQ PDFs
Class 12 Accountancy has two books. Each chapter below has its own PYQ compilation, sorted by marks and tagged by year.
Part 1: Partnership Accounts
| Chapter | Topic | Previous Year Questions |
|---|---|---|
| Chapter 1 | Accounting for Partnership: Basic Concepts | PYQ PDF |
| Chapter 2 | Reconstitution of a Partnership Firm - Admission of a Partner | PYQ PDF |
| Chapter 3 | Reconstitution of a Partnership Firm - Retirement / Death of a Partner | PYQ PDF |
| Chapter 4 | Dissolution of Partnership Firm | PYQ PDF |
Part 2: Company Accounts and Analysis of Financial Statements
| Chapter | Topic | Previous Year Questions |
|---|---|---|
| Chapter 1 | Accounting for Share Capital | PYQ PDF |
| Chapter 2 | Issue and Redemption of Debentures | PYQ PDF |
| Chapter 3 | Financial Statements of a Company | PYQ PDF |
| Chapter 4 | Analysis of Financial Statements | PYQ PDF |
| Chapter 5 | Accounting Ratios | PYQ PDF |
| Chapter 6 | Cash Flow Statement | PYQ PDF |
Also Check: NCERT Solutions for Class 12 Accountancy
Class 12 Accountancy Reconstitution of a Partnership Firm - Retirement / Death of a Partner PYQ FAQs
Ques. How many previous year questions are in the Class 12 Accountancy Retirement / Death of a Partner PYQ PDF?
Ans. The PDF has 241 previous year questions from CBSE board papers between 2004 and 2026, sorted by marks (1 to 8) and then by year, latest first. Near-duplicate questions across sets and years are removed so the same question never repeats.
Ques. Are the Retirement / Death of a Partner PYQs based on the 2026-27 CBSE syllabus?
Ans. Yes. Every question follows the 2026-27 CBSE Class 12 Accountancy syllabus. Older long-form questions are kept because the core ideas (gaining ratio, goodwill, revaluation, Executor's account) are unchanged in the current reconstitution unit.
Ques. Which topics of Retirement and Death appear most often in CBSE board papers?
Ans. From the 241-question set: revaluation and the retiring partner's settlement (about 25 per cent), treatment of retiring partner's goodwill (about 20 per cent), death of a partner and the Executor's account (about 18 per cent), gaining ratio and new profit sharing ratio (about 16 per cent), and the deceased partner's share of profit.
Ques. How is this PYQ PDF different from a CBSE sample paper?
Ans. A sample paper gives you one paper. This PDF stitches together more than 20 years of questions across every set and region (Delhi, Outside Delhi, Foreign and Compartment) for Retirement and Death alone, so you can see which topics CBSE repeats and how each idea is usually phrased.
Ques. Does the Retirement / Death of a Partner PYQ PDF include MCQs?
Ans. Yes. 76 of the 241 questions are 1-mark questions, including MCQ, fill-in-the-blank and short calculations on gaining ratio and the deceased partner's profit share, most from 2023 onwards when CBSE introduced the Section A objective block.
Ques. Where can I download the Retirement / Death of a Partner Class 12 PYQ PDF for free?
Ans. The full Reconstitution of a Partnership Firm: Retirement / Death of a Partner PYQ PDF is free to download from the PDF button at the top of this page. No sign-up is needed.
Ques. How should I use these PYQs to revise Retirement and Death in the last 10 days?
Ans. Use the three-pass plan: Day 1 to 2 attempt all 76 short questions, Day 3 to 5 solve the 3 and 4-mark goodwill and revaluation questions, Day 6 to 12 attempt all 58 long answers under a 15-minute timer. Always work out the gaining ratio before adjusting goodwill.
Ques. Does the PDF give answers or only the questions?
Ans. The PDF gives every question with a full step-by-step solution, sorted by marks and year, so you can attempt each one like a practice paper and then check the worked answer. For full solutions, open the NCERT Solutions page for Reconstitution of a Partnership Firm: Retirement / Death of a Partner.
Ques. Is the gaining ratio important for the CBSE Retirement and Death questions?
Ans. Very. The gaining ratio decides how the remaining partners share the retiring or deceased partner's goodwill and future profit. It runs through the 1, 3 and 4-mark bands, so practising every gaining-ratio question in the PDF is the best use of your time here.
Ques. What is the gaining ratio?
Ans. The gaining ratio is the ratio in which the remaining partners gain the share of profit given up by the retiring or deceased partner. It is found as new ratio minus old ratio for each continuing partner. The continuing partners pay for the retiring partner's goodwill in this same gaining ratio.
Ques. How is the Executor's Capital Account defined?
Ans. The Executor's Capital Account records the amount payable to the legal representative of a deceased partner. It is credited with the partner's capital, share of goodwill, share of revaluation profit, reserves and share of profit up to the date of death, and the balance is paid to the executor.
Ques. What is the retiring partner's Loan Account?
Ans. The retiring partner's Loan Account is opened when the firm cannot pay the full amount due on retirement at once. The unpaid balance is transferred to this loan account, on which interest is allowed until the amount is finally paid, usually in agreed instalments.
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