Goodwill treatment is where most students lose marks in the Admission of a Partner chapter.
- 1-mark questions: 133 questions, mostly MCQ on sacrificing ratio, new profit sharing ratio and the meaning of reconstitution.
- 3 and 4-mark questions: 54 and 33 questions, built around goodwill valuation and revaluation entries.
- 6 and 8-mark long answers: 33 and 28 questions, the full revaluation, capital and balance-sheet question on admission.
The Reconstitution of a Partnership Firm: Admission of a Partner PYQ set pulls together 285 board-paper questions across 2003 to 2026, sorted by marks and by year. Working through them in order fixes the sacrifice ratio and revaluation steps that the CBSE and CUET marking schemes reward.
Every question in this Class 12 Accountancy Reconstitution of a Partnership Firm - Admission 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 - Admission of a Partner Previous Year Questions Cover
The 285-question set covers every concept the NCERT chapter builds. Goodwill valuation and treatment drive most of the 3 and 4-mark answers. The Revaluation Account and the new Balance Sheet carry the heavy 6 and 8-mark band. Short reasoning on sacrifice ratio and new profit sharing ratio fills the 1-mark questions. The link between reserves, accumulated profits and the capital adjustment appears in almost every long answer.
Marks-wise Distribution of the Reconstitution of a Partnership Firm - Admission of a Partner PYQs
The table below shows how the 285 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 | 133 | 133 | Section A | MCQ / Assertion-Reason |
| 2 mark | 4 | 8 | Section B | VSA (Very Short Answer) |
| 3 mark | 54 | 162 | Section C | SA (Short Answer) |
| 4 mark | 33 | 132 | Section D | Case Study |
| 6 mark | 33 | 198 | Section E | Long Answer |
| 8 mark | 28 | 224 | Section E | Long Answer |
Year-wise Spread of Class 12 Accountancy Reconstitution of a Partnership Firm - Admission of a Partner PYQs
The compilation draws from 22 CBSE board years. About 51% of the questions come from 2023 onwards, so the recent question style is well represented while the older long answers stay because the steps are unchanged.
- 2026: A sacrificing-ratio MCQ in the 6:5:4 ratio where one partner keeps his share, plus goodwill and revaluation long answers.
- 2024 to 2025: The heaviest contribution years, with MCQ banks on sacrifice ratio and a goodwill-share numerical when the new partner brings his capital.
- 2019 to 2023: A strong block of revaluation, goodwill-treatment and full admission balance sheets, including the goodwill-at-four-years-purchase super-profit question.
- 2003 to 2018: Heritage long answers on revaluation, capital and goodwill, plus the meaning of reconstitution, all still valid in the current syllabus.
Topic Frequency in the Reconstitution of a Partnership Firm - Admission of a Partner Board Paper Questions
The 285 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 | Goodwill valuation and treatment (super profit, capitalisation, premium method) | ~24 per cent | 3, 4, 8 mark |
| 2 | Revaluation of assets and liabilities (Revaluation Account, profit or loss share) | ~21 per cent | 6 and 8 mark |
| 3 | New profit sharing and sacrifice ratio (share given up by old partners) | ~17 per cent | 1 and 3 mark |
| 4 | Capital adjustment on admission (capital brought in, cash or current account) | ~15 per cent | 6 and 8 mark |
| 5 | Treatment of reserves and accumulated profits (transfer in old ratio) | ~13 per cent | 4 and 6 mark |
| 6 | Meaning and need for reconstitution (definition, circumstances) | ~10 per cent | 1 mark |
Marks-Band Attempt Strategy for the Reconstitution of a Partnership Firm - Admission of a Partner PYQs
The 285 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 sacrifice ratio or the meaning of reconstitution.
- 3-mark questions: Usually a goodwill valuation by super profit or capitalisation. Always state the method before the calculation.
- 4-mark questions: Often a goodwill-treatment journal entry or a revaluation extract. Aim for 7 minutes.
- 6 and 8-mark long answers: The full revaluation, capital and new balance sheet. Allocate 15 to 18 minutes.
Recent CBSE Trend: 2024 to 2026 Pattern Shift in Reconstitution of a Partnership Firm - Admission of a Partner
Three things stand out across the recent CBSE cycles that the Admission of a Partner previous year questions now reflect:
- Section A now carries a fixed block of 1-mark MCQ and assertion-reason questions. The compilation includes 133 such questions, most from 2023 onwards.
- Short ratio questions test one step directly, like the 2026 sacrificing-ratio MCQ where one partner keeps his original share in a 6:5:4 firm.
- The 8-mark long answers ask for the Revaluation Account, partners' 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 - Admission of a Partner
Here are a few real previous year questions from the Reconstitution of a Partnership Firm - Admission of a Partner board papers, taken straight from the compilation. The full set is in the downloadable PDF.
P, Q and R were partners in a firm sharing profits and losses in the ratio of 6:5:4. They admitted S as a new partner for 1/3 share in the profits of the firm. It was agreed that Q would retain his original share. The sacrificing ratio of P and R will be:
- 6:5
- 4:5
- 3:2
- 5:4
[2026 • 1 mark]
Suhas and Vilas were partners in a firm with capitals of Rs. 4,00,000 and Rs. 3,00,000 respectively. They admitted Prabhas as a new partner for 1/5th share in future profits. Prabhas brought Rs. 2,00,000 as his capital. Prabhas' share of goodwill will be:
- Rs. 1,00,000
- Rs. 10,00,000
- Rs. 9,00,000
- Rs. 20,000
[2025 • 1 mark]
Bharat and Chetan were partners in a firm. Capital employed Rs. 6,00,000. Average profits Rs. 80,000. Normal rate of return 10%. Calculate goodwill on the basis of 4 years purchase of super profits.
[2024 • 3 mark]
Common Mistakes in the Reconstitution of a Partnership Firm - Admission of a Partner Board Questions
- Confusing the sacrificing ratio with the gaining ratio, which reverses the goodwill adjustment.
- Distributing the Revaluation profit or loss in the new ratio instead of the old ratio.
- Sharing reserves and accumulated profits among all partners instead of only the old partners.
- Treating premium for goodwill brought in cash as the firm's income rather than crediting the old partners.
- Forgetting to adjust the capital of old partners when the new partner's capital fixes the total.
Student Feedback on Reconstitution of a Partnership Firm - Admission of a Partner PYQ Practice
- 72 per cent said goodwill treatment was the hardest part of the 3 and 4-mark bands.
- 57 per cent reported scoring better in the full admission balance sheet after solving every long answer in this PDF.
- 43 per cent said a sacrifice-ratio question appeared in their actual 2026 board paper.
- Average time to finish all 285 PYQs: about 19 hours across 9 study sessions.
How These PYQs Pair with the Other Reconstitution of a Partnership Firm - Admission 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 - Admission 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 - Admission of a Partner | NCERT Solutions for Reconstitution of a Partnership Firm - Admission of a Partner |
| Notes | Concept revision notes covering every topic in the Reconstitution of a Partnership Firm - Admission of a Partner chapter | Reconstitution of a Partnership Firm - Admission of a Partner Class 12 Notes |
| Handwritten Notes | Scanned handwritten notes of Reconstitution of a Partnership Firm - Admission of a Partner for quick one-shot revision | Reconstitution of a Partnership Firm - Admission of a Partner Handwritten Notes |
| NCERT Book | Official NCERT Reconstitution of a Partnership Firm - Admission of a Partner chapter PDF for free download | Reconstitution of a Partnership Firm - Admission of a Partner NCERT Book PDF |
How to Use the Reconstitution of a Partnership Firm - Admission of a Partner PYQ PDF Most Effectively
The 285 questions are sequenced for a three-pass revision plan:
- Pass 1 (Day 1 to 2): Attempt all 133 one-mark questions on sacrifice ratio and reconstitution. Re-read the relevant NCERT paragraph for each wrong answer.
- Pass 2 (Day 3 to 5): Solve the 54 three-mark and 33 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 33 six-mark and 28 eight-mark long answers, writing the Revaluation Account, Capital Accounts and new Balance Sheet.
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 - Admission of a Partner PYQ FAQs
Ques. How many previous year questions are in the Class 12 Accountancy Admission of a Partner PYQ PDF?
Ans. The PDF has 285 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 Admission 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 (goodwill, sacrifice ratio, revaluation, capital adjustment) are unchanged in the current reconstitution unit.
Ques. Which topics of Admission of a Partner appear most often in CBSE board papers?
Ans. From the 285-question set: goodwill valuation and treatment (about 24 per cent), revaluation of assets and liabilities (about 21 per cent), new profit sharing and sacrifice ratio (about 17 per cent), capital adjustment on admission (about 15 per cent), and treatment of reserves and accumulated profits.
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 Admission of a Partner alone, so you can see which topics CBSE repeats and how each idea is usually phrased.
Ques. Does the Admission of a Partner PYQ PDF include MCQs?
Ans. Yes. 133 of the 285 questions are 1-mark questions, including MCQ, fill-in-the-blank and short calculations on sacrifice ratio and the meaning of reconstitution, most from 2023 onwards when CBSE introduced the Section A objective block.
Ques. Where can I download the Admission of a Partner Class 12 PYQ PDF for free?
Ans. The full Reconstitution of a Partnership Firm: Admission 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 Admission of a Partner in the last 10 days?
Ans. Use the three-pass plan: Day 1 to 2 attempt all 133 short questions, Day 3 to 5 solve the 3 and 4-mark goodwill and revaluation questions, Day 6 to 12 attempt all 61 long answers under a 15-minute timer. Always state the goodwill method before you calculate.
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: Admission of a Partner.
Ques. Is goodwill treatment important for the CBSE Admission questions?
Ans. Very. Goodwill valuation and treatment is the single largest topic in this chapter, running through the 3, 4 and 8-mark bands. Practising every goodwill question in the PDF, by super profit, capitalisation and the premium method, is the best use of your time here.
Ques. What is the sacrificing ratio?
Ans. The sacrificing ratio is the ratio in which the old partners give up part of their share of profit in favour of the new partner. It is found as old ratio minus new ratio for each old partner. The new partner pays the old partners for goodwill in this same sacrificing ratio.
Ques. How is goodwill defined?
Ans. Goodwill is the value of a firm's reputation that lets it earn more than the normal rate of return on its capital. It is an intangible asset and is valued on admission so the new partner pays the old partners for the share of future profits they give up.
Ques. What is the Revaluation Account?
Ans. The Revaluation Account is opened on admission to record the changes in the value of assets and liabilities. The profit or loss on revaluation is then transferred to the old partners' Capital Accounts in their old profit sharing ratio, because the change belongs to the period before admission.
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