Question 1Feb/Mar 20259706/121 mark
Which statement explains the realisation concept?
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About Partnership changes
Partnership changes: admitting and retiring partners, goodwill, revaluation of assets, and changes in profit-sharing ratios.
36 past paper questions on this topic since 2020, across 8 exam sessions.
How often it comes up
| Year | Paper 1 | Paper 2 | Total | Chart |
|---|---|---|---|---|
| 2025 | 1 | 0 | 1 | |
| 2024 | 10 | 3 | 13 | |
| 2023 | 3 | 0 | 3 | |
| 2022 | 4 | 2 | 6 | |
| 2021 | 3 | 0 | 3 | |
| 2020 | 7 | 3 | 10 |
Every 2025–2026 question on Partnership changes
The whole topic on one page, with answers. Printing this page prints just this list.
Paper 1 · Multiple choice (1)
35 more questions from 2020–2024
🔒 Unlock every Partnership changes question from 2020–2024
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AS Level Accounting questions by topic
Each topic opens this practice tool with only that topic’s questions, plus how often it comes up and every question on it in one list.
- Ch 2Double-entry bookkeeping: Credit transactions
- Ch 3Books of prime entry
- Ch 5The classification of accounts and division of the ledger
- Ch 6The trial balance
- Ch 7Statement of profit or loss
- Ch 8Statements of financial position for sole traders
- Ch 9Accounting concepts
- Ch 10Accruals and prepayments (the matching concept)
- Ch 11Accounting for the depreciation of non-current assets
- Ch 12Irrecoverable debts
- Ch 13Bank reconciliation statements
- Ch 14Control accounts
- Ch 15The correction of errors
- Ch 16Incomplete records
- Ch 17Incomplete records: Further considerations
- Ch 18Partnership accounts
- Ch 19Partnership changes
- Ch 21An introduction to limited company accounts
- Ch 22Limited companies: Further considerations
- Ch 27Computerised accounting systems
- Ch 30Accounting information for stakeholders
- Ch 32Costing of materials and labour
- Ch 33Absorption costing
- Ch 34Unit, job and batch costing
- Ch 35Marginal costing
- Ch 37Budgeting and budgetary control