This compilation is built to help students prepare Dissolution of Partnership Firm for the CBSE Class 12 Accountancy boards, where it carries one of the heaviest long-answer loads.
- 1-mark questions: 44 questions, mostly MCQ and assertion-reason on settlement rules and unrecorded assets from the recent papers.
- 4 and 6-mark questions: 21 and 51 questions, the long-answer core, built around Realisation Account and journal entries on dissolution.
- 2, 3, 5 and 8-mark questions: 5, 1, 5 and 6 questions, covering short reasoning and the full account-set problems.
The Dissolution of Partnership Firm PYQ set pulls together 133 board-paper questions across 2003 to 2026, sorted by marks and by year so students practise them in the exact CBSE order.
Every question in this Class 12 Accountancy Dissolution of Partnership Firm 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 Dissolution of Partnership Firm Previous Year Questions Cover
The 133-question set covers every concept the chapter tests. Realisation Account preparation and journal entries on dissolution drive almost every 6 and 8-mark answer, where assets are realised and liabilities are paid off. Settlement of accounts and the order of payment carry the 4-mark band and many MCQs. Short reasoning on unrecorded assets and liabilities, partner's loan and the difference between dissolution and reconstitution fills the 1 and 2-mark questions. Partners' Capital Accounts and the final Cash Account appear in the longest problems.
Marks-wise Distribution of the Dissolution of Partnership Firm PYQs
The table below shows how the 133 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 | 44 | 44 | Section A | MCQ / Assertion-Reason |
| 2 mark | 5 | 10 | Section B | VSA (Very Short Answer) |
| 3 mark | 1 | 3 | Section C | SA (Short Answer) |
| 4 mark | 21 | 84 | Section D | Case Study |
| 5 mark | 5 | 25 | Section E | Long Answer |
| 6 mark | 51 | 306 | Section E | Long Answer |
| 8 mark | 6 | 48 | Section E | Long Answer |
Year-wise Spread of Class 12 Accountancy Dissolution of Partnership Firm PYQs
The compilation spans 21 CBSE board years. About 42 per cent of the questions come from 2023 onwards, where the Section A objective block lifted the count of 1-mark dissolution rule questions.
- 2026: The settlement-priority MCQ on losses and deficiencies of capital, plus fresh Realisation Account and journal-entry problems.
- 2024 to 2025: The largest contribution years, with MCQ banks on unrecorded assets taken over by a partner and full account-set questions.
- 2020 to 2023: Reduced-syllabus papers, but Realisation Account and compulsory-dissolution reasoning still appear.
- 2003 to 2019: Heritage long answers on journal entries for named firms and the Realisation, Capital and Cash account trio, all still relevant today.
Topic Frequency in the Dissolution of Partnership Firm Board Paper Questions
The 133 questions cluster into the six topic buckets below, ranked by how often CBSE has set them between 2003 and 2026.
| Rank | Topic Cluster | Frequency | Typical Marks Band |
|---|---|---|---|
| 1 | Realisation Account (assets realised, liabilities paid, profit or loss on realisation) | ~28 per cent | 6 and 8 mark |
| 2 | Journal entries on dissolution (transfer, realisation, payment entries) | ~24 per cent | 4 and 6 mark |
| 3 | Settlement of accounts (order of payment, losses and deficiencies) | ~16 per cent | 1 and 4 mark |
| 4 | Unrecorded assets and liabilities (taken over by a partner, settled in cash) | ~13 per cent | 1 and 3 mark |
| 5 | Partners' Capital and Cash Accounts (final closure, full account set) | ~12 per cent | 6 and 8 mark |
| 6 | Dissolution versus reconstitution (meaning, modes, compulsory dissolution) | ~7 per cent | 1 and 2 mark |
Marks-Band Attempt Strategy for the Dissolution of Partnership Firm PYQs
The 133 PYQs are arranged marks-ascending inside the PDF so students can attempt them in the same order the CBSE paper presents them.
- 1-mark MCQs: Spend no more than 45 seconds each. Many test the settlement order or the entry for an unrecorded asset taken over.
- 2 and 3-mark questions: A short rule or a single journal entry with a one-line reason. Aim for 3 to 5 minutes.
- 4 and 6-mark questions: Journal entries or a Realisation Account. Always open the Realisation Account before passing any entry.
- 8-mark questions: The full Realisation, Capital and Cash account set. Allocate 15 to 18 minutes and balance every account.
Recent CBSE Trend: 2024 to 2026 Pattern Shift in Dissolution of Partnership Firm
Three things have changed in the recent CBSE cycles that the Dissolution of Partnership Firm previous year questions now reflect:
- Section A now carries a fixed block of 1-mark objective questions. The compilation includes 44 such questions, most from 2023 onwards.
- MCQs increasingly test a numerical rule in one line, for example the 2025 unrecorded asset taken over by a partner at a lower value.
- 6-mark questions almost always carry an OR alternative, so the PDF keeps both branches and students can revise each option.
Sample Previous Year Questions from Dissolution of Partnership Firm
Here are a few real previous year questions from the Dissolution of Partnership Firm board papers, taken straight from the compilation. The full set is in the downloadable PDF.
In case of dissolution of a partnership firm, the losses, including deficiencies of capital, shall be paid first:
- by partners individually and equally
- by partners individually in their profit sharing ratio
- out of capital of the partners
- out of profits
[2026 • 1 mark]
On dissolution of a firm, there was an unrecorded asset of Rs. 15,000 which was taken over by a partner at Rs. 13,000. Partner's capital account will be debited by:
- Rs. 15,000
- Rs. 28,000
- Rs. 2,000
- Rs. 13,000
[2025 • 1 mark]
State any two situations when compulsory dissolution of a partnership firm takes place.
[2022 • 2 mark]
Common Mistakes in the Dissolution of Partnership Firm Board Questions
- Recording an unrecorded asset at its book value instead of the amount it is actually realised or taken over at.
- Transferring the profit or loss on realisation in the wrong ratio instead of the profit-sharing ratio.
- Treating a partner's loan like ordinary capital instead of paying it after outside liabilities but before capital.
- Forgetting to close the Cash or Bank Account, so the final problem does not balance.
- Confusing dissolution of the firm with reconstitution, and so keeping the business running in the answer.
Student Feedback on Dissolution of Partnership Firm PYQ Practice
- 69 per cent said the full Realisation Account problem was the hardest part of the 6 and 8-mark bands.
- 57 per cent reported gaining 5 to 7 marks after solving all 51 six-mark PYQs from this PDF before the boards.
- 41 per cent said an unrecorded-asset MCQ similar to the 2025 question appeared in their actual 2026 paper.
- Average time to finish all 133 PYQs: about 13 hours across 6 study sessions.
How These PYQs Pair with the Other Dissolution of Partnership Firm 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 Dissolution of Partnership Firm.
| Resource | What It Gives You | Open |
|---|---|---|
| NCERT Solutions | Step-by-step worked answers to every NCERT back-exercise question of Dissolution of Partnership Firm | NCERT Solutions for Dissolution of Partnership Firm |
| Notes | Concept revision notes covering every topic in the Dissolution of Partnership Firm chapter | Dissolution of Partnership Firm Class 12 Notes |
| Handwritten Notes | Scanned handwritten notes of Dissolution of Partnership Firm for quick one-shot revision | Dissolution of Partnership Firm Handwritten Notes |
| NCERT Book | Official NCERT Dissolution of Partnership Firm chapter PDF for free download | Dissolution of Partnership Firm NCERT Book PDF |
How to Use the Dissolution of Partnership Firm PYQ PDF Most Effectively
The 133 questions are sequenced for a three-pass revision plan:
- Pass 1 (Day 1 to 2): Attempt all 44 one-mark MCQs and the 5 two-mark questions. Mark every wrong rule and re-read the NCERT paragraph.
- Pass 2 (Day 3 to 5): Solve the 21 four-mark and the journal-entry 6-mark questions. Open the Realisation Account first every time.
- Pass 3 (Day 6 to 10): Work through the 6-mark account problems and all 6 eight-mark full sets, balancing the Realisation, Capital and Cash accounts.
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 Dissolution of Partnership Firm PYQ FAQs
Ques. How many previous year questions are in the Class 12 Accountancy Dissolution of Partnership Firm PYQ PDF?
Ans. The PDF has 133 previous year questions from CBSE board papers between 2003 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 Dissolution of Partnership Firm 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, the Realisation Account and the order of settlement, are unchanged in the current syllabus.
Ques. Which topics of Dissolution of Partnership Firm appear most often in CBSE board papers?
Ans. From the 133-question set: the Realisation Account (about 28 per cent), journal entries on dissolution (about 24 per cent), settlement of accounts (about 16 per cent), and short reasoning on unrecorded assets and the difference between dissolution and reconstitution.
Ques. How is this PYQ PDF different from a CBSE sample paper?
Ans. A sample paper gives students one paper. This PDF stitches together 21 years of questions across every set and region (Delhi, Outside Delhi, Foreign and Compartment) for this chapter alone, so students can see which problems CBSE repeats and how each entry is usually phrased.
Ques. Does the Dissolution of Partnership Firm PYQ PDF include MCQs?
Ans. Yes. 44 of the 133 questions are 1-mark questions, mostly MCQ and assertion-reason from 2023 onwards, when CBSE introduced the Section A objective block.
Ques. Where can I download the Dissolution of Partnership Firm Class 12 PYQ PDF for free?
Ans. The full Dissolution of Partnership Firm PYQ PDF is free to download from the PDF button at the top of this page. No sign-up is needed, and it works for CBSE boards and CUET Commerce prep.
Ques. How should I use these PYQs to revise Dissolution of Partnership Firm in the last 10 days?
Ans. Use the three-pass plan: Day 1 to 2 attempt all 44 MCQs and the 2-mark questions, Day 3 to 5 solve the 4-mark and journal-entry 6-mark questions, Day 6 to 10 attempt the 6-mark account problems and all 6 eight-mark full sets. Always open the Realisation Account first.
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 students can attempt each one like a practice paper and then check the worked answer.
Ques. Is the Realisation Account important for the CBSE Dissolution questions?
Ans. Very. The Realisation Account drives close to a third of all questions in the compilation, especially the 6 and 8-mark band. Practising every Realisation Account PYQ in the PDF is the single best use of study time for this chapter.
Ques. What is dissolution of a partnership firm?
Ans. Dissolution of a partnership firm means the business of the firm is closed down and the relationship among all the partners comes to an end. The assets are sold, the liabilities are paid off, and any balance is returned to the partners. It is different from a change in the firm, which only ends the old agreement but keeps the business running.
Ques. How is the Realisation Account defined?
Ans. The Realisation Account is a nominal account opened at the time of dissolution to record the sale of assets and the payment of liabilities. Assets are transferred to its debit side and liabilities to its credit side. The balancing figure is the profit or loss on realisation, which is shared by the partners in their profit-sharing ratio.
Ques. What are unrecorded assets?
Ans. Unrecorded assets are assets that exist but were never shown in the firm's books, such as a fully written-off item that is later sold. On dissolution they are recorded on the credit side of the Realisation Account at the amount realised, or as a debit to a partner's capital if a partner takes them over.
Comments