Class 12 Admission of Partner Questions 2026 CBSE | Accountancy Commerce Important Numericals
Table of Contents
Class 12 Admission of Partner – Complete Exam-Oriented Guide
Admission of Partner is one of the most important chapters in CBSE Class 12 Accountancy (Commerce). Every year, 10–15 marks come directly from admission-related numerical questions.
If students understand formulas and practice numericals, they can easily score full marks in this chapter.
High-Weightage Topics in Admission of Partner (FAST RECAP)
These topics are most frequently asked in CBSE board exams:
High Weightage Topics
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New Profit Sharing Ratio & Sacrificing Ratio
-
Treatment of Goodwill
-
Revaluation of Assets and Liabilities
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Partners’ Capital Accounts
These topics together can contribute 8–12 marks in the exam.
Easy-to-Score Topics in Admission of Partner
Easy & Scoring Topics
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Calculation of Old, New, and Sacrificing Ratio
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Hidden Goodwill Calculation
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Capital Adjustment Questions
These are direct formula-based questions and easy to solve.
Important Admission of Partner Concepts Table
| Concept | Expected Questions | Difficulty Level |
|---|---|---|
| New Profit Sharing Ratio | Calculate new ratio | Easy |
| Sacrificing Ratio | Old ratio – New ratio | Easy |
| Goodwill Treatment | Premium in cash or capital | Medium |
| Revaluation A/c | Asset & liability adjustment | High |
| Capital Accounts | Fixed/Fluctuating capital | High |
| Hidden Goodwill | Capital-based goodwill | Medium |
Most Important Admission of Partner Questions
1. New and Sacrificing Ratio
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Calculate old and new ratio
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Find sacrificing partners’ share
2. Treatment of Goodwill
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Premium brought in cash
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Goodwill raised or written off
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Hidden goodwill calculation
3. Revaluation of Assets and Liabilities
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Increase/decrease in asset value
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Creation of provision for liabilities
4. Partners’ Capital Accounts
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Fixed and fluctuating capital method
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Capital adjustment after admission
Key Formulas for Admission of Partner (Quick Revision)
| Concept | Formula |
|---|---|
| New Ratio | Old Ratio + Incoming Partner Share |
| Sacrificing Ratio | Old Ratio – New Ratio |
| Hidden Goodwill | Total Capital – Actual Capital |
| New Capital | Old Capital + Adjustment |
| Premium for Goodwill | Incoming Partner Share × Total Goodwill |
Smart Revision Plan for Admission of Partner Numericals
| Time | What to Practice |
|---|---|
| Morning | Ratio Calculations |
| Afternoon | Goodwill & Hidden Goodwill Problems |
| Evening | Revaluation Account Questions |
| Night | Capital Account Practice |
How to Solve Admission of Partner Questions in Exam
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Write formula before calculation
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Show working notes clearly
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Prepare Revaluation and Capital Accounts neatly
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Use proper format and headings
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Avoid calculation errors
CBSE gives marks for proper method and presentation.
Common Mistakes Students Make
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Wrong sacrificing ratio calculation
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Forgetting goodwill treatment entries
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Incorrect capital adjustment
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Skipping working notes
Avoid these mistakes to secure high marks.
Conclusion
Admission of Partner is one of the highest scoring chapters in CBSE Class 12 Accountancy. Students should focus on Goodwill Treatment, Revaluation Account, and Capital Accounts for high marks, and revise Ratio calculations for easy scoring. Regular practice of numericals and clear presentation can help students easily pass and score above average in the CBSE 2026 board exam.
Click here to read about Important Questions for CBSE Class 12 Accountancy 2026 | Chapter Wise & Exam Focused: https://dekhocampus.com/news/important-questions-for-cbse-class-12-accountancy-2026
FAQs (Frequently Asked Questions)
New and Sacrificing Ratio, Goodwill Treatment, Revaluation Account, and Capital Accounts are the most important topics.
No. The chapter is formula-based. With practice and step-by-step solving, students can easily score full marks.
Yes. Proper journal entries and working notes are important for full marks in CBSE exams.
Yes. Admission of Partner is a high-weightage chapter and usually carries 10–15 marks in the board exam.
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