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3 Sections
14 Lessons
365 Days

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Part A: Accounting for Partnership Firms and Companies
Part A: Accounting for Partnership Firms and Companies This section covers the following chapters: Book 1: Accounting for Partnership Firms (Part I of NCERT Book) Accounting for Partnership: Basic Concepts Reconstitution of a Partnership Firm – Admission of a Partner Reconstitution of a Partnership Firm – Retirement/Death of a Partner Dissolution of Partnership Firm Book 2: Accounting for Companies (Part II of NCERT Book) 5. Accounting for Share Capital 6. Issue and Redemption of Debentures
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Part B: Option 1: Financial Statement Analysis
Part B: Financial Statement Analysis OR Computerised Accounting Students choose one of the following two options for Part B: Option 1: Financial Statement Analysis (Part II of NCERT Book) Financial Statements of a Company Analysis of Financial Statements Accounting Ratios Cash Flow Statement (Indirect Method only) Option 2: Computerised Accounting (NCERT Book on Computerised Accounting System) Overview of Computerised Accounting System Accounting Application of Electronic Spreadsheet Using Computerised Accounting System Graphs and Charts for Business Data
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Part B: Option 2: Computerised Accounting
Students choose one of the following two options for Part B: Option 1: Financial Statement Analysis (Part II of NCERT Book) Option 2: Computerised Accounting (NCERT Book on Computerised Accounting System)
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Chapter 3: Reconstitution of a Partnership Firm – Retirement/Death of a Partner

CBSE Class 12 Accountancy — Chapter 3: Reconstitution of a Partnership (Retirement/Death of a Partner)

Part A — Accounting for Partnership Firms and Companies

Chapter 3: Reconstitution of a Partnership Firm — Retirement/Death of a Partner

CBSE Class 12 — Subject: Accountancy — CBSE Board Examinations

Total Questions: 30 • Time: 30 minutes

Score: 0 / 30

Content Bank — Chapter 3 (Key topics)

Retirement and death of a partner — accounting effects
Settlement of retiring partner's dues — capital, share of goodwill, accumulated profits
Revaluation of assets and reassessment of liabilities
Gaining ratio, sacrifice ratio for remaining partners
Payment modes: lump sum, installments, loan to retiring partner
Accounting for executors of deceased partner and distribution to legal heirs

Highlight: These MCQs are designed strictly as per the NCERT syllabus, ideal for CBSE board exam preparation.

Each question shows the correct answer and a short explanation immediately after you select an option. Only one option selectable per question.

Chapter 2: Reconstitution of a Partnership Firm – Admission of a Partner

Chapter 4: Dissolution of Partnership Firm

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