CUET-UG SERIES Accountancy
Profit Sharing Ratio
10 previous year questions.
Volume: 10 Ques
Yield: Medium
High-Yield Trend
2
2025 3
2024 5
2023 Chapter Questions 10 MCQs
01
PYQ 2023
hard
accountancy ID: cuet-ug-
The old profit sharing ratio among A, B and C were 2:2:1. The new Profit sharing ratio after B's retirement is 3:2. The gaining ratio is-
1
2:1
2
3:2
3
1:1
4
2:3
02
PYQ 2023
medium
accountancy ID: cuet-ug-
Alia and Deepika are partners in a firm. They admitted Priyanka into partnership giving her th share which she acquired from Alia and Deepika in the ratio of 1:2. What will be the new profit sharing ratio ?
1
7:5:3
2
9:7:4
3
13:11:6
4
2:2:1
03
PYQ 2023
medium
accountancy ID: cuet-ug-
Hem and Nem are partners in a firm Sharing Profits in the ratio of . Their Capitals were and respectively. They admitted Sam for share and he brought as his Capital. Goodwill of the firm will be:
1
2
3
4
04
PYQ 2023
medium
accountancy ID: cuet-ug-
Match LIST I with LIST II
Choose the correct answer from the options given below
LIST I | LIST II | ||
| A | Profit sharing Ratio | I | No payment |
| B | Interest on partner's Loan | II | With consent of all existing partners |
| C | Admission of a Partner | III | 6% p.a. |
| D | Interest on Capital | IV | Equal |
1
(A)-(IV), (B)-(III), (C)-(I), (D)-(II)
2
(A)-(III), (B)-(IV), (C)-(I), (D)-(II)
3
(A)-(III), (B)-(IV), (C)-(II), (D)-(I)
4
(A)-(IV), (B)-(III), (C)-(II), (D)-(I)
05
PYQ 2023
medium
accountancy ID: cuet-ug-
Reconstitution of Partnership means :
A. Change in Profit Sharing Ratio among existing partners
B. Dissolution of Partnership firm
C. Retirement of Partner
D. Admission of Partner
E. Death of Partner
Choose the correct answer from the options given below :
A. Change in Profit Sharing Ratio among existing partners
B. Dissolution of Partnership firm
C. Retirement of Partner
D. Admission of Partner
E. Death of Partner
Choose the correct answer from the options given below :
1
A, B, D and E only
2
A, B, C and E only
3
A, C, D and E only
4
B, C, D and E only
06
PYQ 2024
hard
accountancy ID: cuet-ug-
Gori and Sori share profits in the ratio of 3:2. Hori was admitted as a partner who gets a share, which Hori acquires from Gori and from Sori. The new profit sharing ratio of Gori, Sori, and Hori would be:
1
9:7:4
2
8:8:4
3
6:10:4
4
10:6:4
07
PYQ 2024
easy
accountancy ID: cuet-ug-
S and T are partners in a firm sharing profits in the ratio of 3:2. They admit U as a new partner. S surrenders of his share and T surrenders 1/3 of his share in favour of U. Sacrificing ratio of S and T will be:
Choose the correct answer from the options given below:
Choose the correct answer from the options given below:
1
9:8
2
1:1
3
3:2
4
3:4
08
PYQ 2024
medium
accountancy ID: cuet-ug-
From the following details, calculate the interest coverage ratio:
- Net Profit after tax: 1,80,000
- Long-term debt: 20,00,000
- Interest rate: 15
- Tax rate: 40
1
4 times
2
2 times
3
6 times
4
8 times
09
PYQ 2025
medium
accountancy ID: cuet-ug-
Match List - I with List - II. 
Choose the correct answer from the options given below:
1
(A)-(IV), (B)-(I), (C)-(II), (D)-(III)
2
(A)-(II), (B)-(I), (C)-(IV), (D)-(III)
3
(A)-(I), (B)-(IV), (C)-(II), (D)-(III)
4
(A)-(III), (B)-(IV), (C)-(II), (D)-(I)
10
PYQ 2025
medium
accountancy ID: cuet-ug-
A and B are partners in a firm sharing profit in 4:1 ratio. They admitted “C” as a new partner for 25% share in the profit, which he acquired wholly from A. Determine the new profit-sharing ratio.
1
11:4:5
2
4:1:1
3
3:1:1
4
8:1:1