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Artham Resources Class 12 Accountancy Half-Yearly Sample Question Paper with Solutions (Set 13), designed strictly per the CBSE 2026–27 pattern and rationalized NCERT curriculum. It provides targeted, high-yield evaluation focusing deeply on Comprehensive Partnership Adjustments and Firm Dissolution, uniting Accounting for Partnership: Fundamentals, Change in Profit-Sharing Ratio, and Dissolution of a Partnership Firm (past adjustments involving multiple omitted entries, interest on capital and drawings, guarantee of profits involving deficiency born by specific partners, accounting adjustments without altering book values of assets and liabilities, realization of assets and discharge of external liabilities, realization expenses handled under varied conditions, settlement of partners’ loan accounts, and final settlement of capital accounts).