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Accounting for Partnership Firms — Fundamentals for Class 12: The Complete CBSE Guide (2026-27)

Every CBSE Class 12 Accountancy student encounters Accounting for Partnership Firms — Fundamentals as the first major chapter in Part I (Financial Accounting II). Unlike sole proprietorship accounting studied in Class 11, partnership accounting introduces shared ownership, profit-sharing ratios, and the unique Profit & Loss Appropriation Account. The 2024-25 NCERT textbook dedicates significant space to P&L appropriation mechanics, goodwill valuation (average profits, super profits, capitalisation), and the twin formats for partners' capital accounts — fixed and fluctuating. CBSE typically allocates 22–24 marks to this chapter and its immediate successors (Admission, Retirement), with 1–2 long numerical problems (6 marks each) appearing in Section B of the March board paper. Understanding partnership fundamentals is critical because every subsequent chapter — whether a new partner joins, an old partner retires, or the firm dissolves — relies on these core techniques for profit distribution and capital account treatment.

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Key takeaways

  • ✓Accounting for Partnership Firms — Fundamentals Class 12 carries 22–24 marks in CBSE Accountancy Part I and underpins all subsequent partnership chapters (Admission, Retirement, Dissolution).
  • ✓The Profit & Loss Appropriation Account is distinct from the P&L Account: it starts with net profit and distributes it via interest on capital, salary, commission, and profit-sharing ratio.
  • ✓Goodwill is valued using three NCERT methods — Average Profits (simple/weighted), Super Profits, and Capitalisation (of average/super profits) — each formula must be memorised verbatim.
  • ✓Fixed Capital accounts remain constant; all adjustments (interest, drawings, salary) flow through separate Current Accounts — a format CBSE loves to test in 6-mark problems.
  • ✓Fluctuating Capital accounts absorb every transaction (drawings, interest, profit share) directly; no separate current account exists — easier bookkeeping but requires careful line-item tracking.
  • ✓Interest on Drawings is calculated using the product method (Total Drawings × Rate × Average Period ÷ 12) and is credited to the P&L Appropriation Account, reducing distributable profit.
  • ✓Guaranteed minimum profit to a partner (common in salary-commission clauses) means the firm must top up that partner's share if normal appropriation falls short — a frequent board exam trap.

What Is a Partnership Firm? Definition and Key Characteristics per NCERT

The NCERT textbook for Accounting for Partnership Firms — Fundamentals Class 12 defines a partnership as 'an association of two or more persons who agree to carry on business and share profits and losses in an agreed ratio'. The Indian Partnership Act, 1932 governs these arrangements. Key characteristics include mutual agency (each partner is an agent of the firm), shared profits and losses, unlimited liability (except in Limited Liability Partnerships, beyond Class 12 scope), and a maximum of 50 partners under the Companies Act, 2013. Students must distinguish between a partnership deed (written agreement) and oral agreements (valid but risky). The partnership deed typically specifies profit-sharing ratio, interest on capital and drawings, partners' salaries and commissions, and admission/retirement procedures. For CBSE exam purposes, always assume the partnership deed governs unless the question states 'in the absence of partnership deed', in which case the Indian Partnership Act applies (no interest on capital, no salary, equal profit-sharing).
  • Mutual agency: every partner can bind the firm by their acts within the scope of business.
  • Profit-sharing: must be in an agreed ratio; default is equal shares per the Act if no deed exists.
  • Unlimited liability: partners' personal assets can be used to settle firm debts (critical risk factor).
  • Maximum 50 partners for banking business (10) or other business (50) under Companies Act Section 464.
  • Partnership deed clauses: profit ratio, interest on capital/drawings, salary, admission/retirement terms.

Profit & Loss Appropriation Account: The Heart of Accounting for Partnership Firms — Fundamentals Class 12

The Profit & Loss Appropriation Account is a nominal account prepared after the ordinary Profit & Loss Account. It shows how net profit (or net loss) is distributed among partners. The NCERT textbook emphasises that the P&L Appropriation Account starts with net profit transferred from the P&L Account, then adjusts for interest on capital (debit), partners' salary (debit), partners' commission (debit), and interest on drawings (credit). The final balance is divided per the profit-sharing ratio. Students often confuse the P&L Account (which calculates net profit) with the Appropriation Account (which distributes it). A common CBSE 6-mark question provides net profit, interest on capital for each partner, salaries, and asks you to prepare the Appropriation Account and capital accounts. The format is: Debit side lists interest on capital, salary, commission, and profit transferred to capital/current accounts; Credit side shows net profit brought in and interest on drawings. Remember: interest on capital and salary are appropriations (not expenses), so they do not appear in the main P&L Account.

Interest on Capital: Calculation, Treatment, and Common CBSE Pitfalls

Interest on capital is an appropriation of profit, allowed only if the partnership deed provides for it. If silent, no interest is given (Indian Partnership Act default). NCERT Accounting for Partnership Firms — Fundamentals Class 12 explains that interest on capital is calculated on the opening capital (or average capital if additions/withdrawals occur mid-year). Formula: Interest on Capital = Opening Capital × Rate × Time Period / 100. For capital introduced or withdrawn during the year, calculate simple interest from the date of change. Common CBSE mistake: students calculate interest on closing capital instead of opening. Another trap: if the firm has inadequate profit, interest on capital is still credited to partners (the shortfall becomes a loss to be shared in profit ratio). The NCERT worked example shows: if net profit before interest is ₹30,000, and interest on capital totals ₹40,000, the ₹10,000 deficit is debited to partners' capital accounts in their profit-sharing ratio.
  • Allowed only if partnership deed specifies; otherwise zero per Indian Partnership Act.
  • Calculated on opening capital or average capital (if changes occurred mid-year).
  • Debited to P&L Appropriation Account, credited to partners' capital/current accounts.
  • If profit < total interest, the shortfall is a loss shared in profit ratio (critical for numericals).
  • Time period in months: if capital introduced on 1st July in a financial year ending 31st March, period = 9 months.

Interest on Drawings: Formula, Product Method, and Exam Tricks

Interest on drawings is a charge against partners who withdraw money during the year; it compensates the firm for lost use of funds. The NCERT textbook for Accounting for Partnership Firms — Fundamentals Class 12 presents the product method (most efficient for CBSE): Interest on Drawings = Total Drawings × Rate × Average Period / 12 months. Average period depends on withdrawal pattern: if equal amounts drawn monthly, average = 6.5 months (mid-year); if drawn at month-start, 6.5; at month-end, 5.5; at beginning of year, 12; at end of year, 0. A frequent board exam question gives unequal monthly drawings; calculate each drawing × months remaining, sum the products, then apply the rate. Students often forget to credit interest on drawings to the P&L Appropriation Account (it increases distributable profit) and debit partners' capital/current accounts.
  • Product method: sum (Each Drawing × Months from drawing date to year-end), then multiply by Rate/1200.
  • Equal monthly drawings: use average period 6.5 months for simplicity (NCERT convention).
  • Drawings at start of every quarter: average period = 7.5 months.
  • Credited to P&L Appropriation Account (increases profit available for distribution).
  • Debited to partner's Capital Account (fluctuating) or Current Account (fixed capital method).

Partners' Salary and Commission: Appropriation vs. Expense Debate

Partners' salary and commission are appropriations of profit (not business expenses), so they appear in the P&L Appropriation Account, not the main P&L Account. This distinction is tested repeatedly in Accounting for Partnership Firms — Fundamentals Class 12 CBSE papers. Salary is a fixed amount per the partnership deed; commission can be a percentage of net profit before charging commission, or after charging commission. Formula for commission: if 'before charging' — Commission = Net Profit × Rate / 100; if 'after charging' — Commission = Net Profit × Rate / (100 + Rate). Students must read the question carefully: 'commission @ 10% on net profit' typically means before charging. The NCERT textbook clarifies that salary and commission are debited to the Appropriation Account and credited to the partner's capital/current account, then the remaining profit is shared in the profit ratio.

Goodwill Valuation: Average Profits Method (Simple and Weighted)

Goodwill is an intangible asset representing the firm's reputation and customer loyalty. The NCERT chapter on Accounting for Partnership Firms — Fundamentals Class 12 teaches three valuation methods; the first is Average Profits. Simple Average: add profits of past n years, divide by n, then multiply by the agreed number of years' purchase. Weighted Average: assign weights to each year (recent years weighted higher), calculate weighted average profit, multiply by years' purchase. Formula: Goodwill = Average (or Weighted Average) Profit × Number of Years' Purchase. CBSE often gives 3–5 years of profit data (some years may show losses) and asks for goodwill at, say, 3 years' purchase. Remember to adjust profits for any abnormal items (e.g. exclude one-time insurance claim received, or add back non-recurring loss) as per NCERT guidelines.
  • Simple Average Profit = Sum of Adjusted Profits / Number of Years.
  • Weighted Average Profit = Σ(Profit × Weight) / Σ Weights (use when recent years more relevant).
  • Goodwill = Average Profit × Years' Purchase (typically 2–4 years).
  • Adjust for abnormal/non-recurring items: exclude windfall gains, add back extraordinary losses.
  • CBSE loves to hide an abnormal item in one year's profit — read question notes carefully.

Goodwill Valuation: Super Profits Method

The Super Profits method values goodwill based on excess profits earned over a 'normal' return on capital employed. Formula per NCERT: Super Profit = Average Profit – Normal Profit. Normal Profit = Capital Employed × Normal Rate of Return / 100. Goodwill = Super Profit × Number of Years' Purchase. For Accounting for Partnership Firms — Fundamentals Class 12 board exams, questions provide average profit, capital employed, and normal rate (e.g. 10% p.a. in the industry). If average profit is ₹1,00,000, capital employed ₹6,00,000, normal rate 12%, then Normal Profit = ₹72,000, Super Profit = ₹28,000, Goodwill at 3 years' purchase = ₹84,000. This method is considered more scientific because it isolates the extra earning power attributable to intangibles (brand, location, customer base).
  • Super Profit = Average Maintainable Profit – Normal Profit.
  • Normal Profit = Capital Employed × Normal Rate of Return / 100.
  • Goodwill = Super Profit × Years' Purchase.
  • Capital Employed = Total Assets – Current Liabilities (or as given in the question).
  • If super profit is negative (firm earns below normal), goodwill is theoretically zero (or the firm has negative goodwill, rarely tested in CBSE).

Goodwill Valuation: Capitalisation Method (of Average Profits and Super Profits)

The Capitalisation method has two variants. (A) Capitalisation of Average Profits: Value of Firm = Average Profit × 100 / Normal Rate of Return. Goodwill = Value of Firm – Net Assets (Capital Employed). (B) Capitalisation of Super Profits: Goodwill = Super Profit × 100 / Normal Rate of Return (equivalent to valuing super profit as a perpetuity). NCERT Accounting for Partnership Firms — Fundamentals Class 12 provides worked examples of both. CBSE often asks: 'Calculate goodwill by capitalisation of super profits given average profit ₹1,20,000, normal rate 15%, capital employed ₹6,00,000.' Normal profit = ₹90,000, super profit = ₹30,000, goodwill = ₹30,000 × 100/15 = ₹2,00,000. Students mix up the two capitalisation methods; remember variant A gives total firm value first, then subtracts net assets; variant B directly capitalises super profit.

Fixed Capital Method: Separate Capital and Current Accounts

Under the fixed capital method, each partner has two accounts: a Capital Account (which remains fixed unless new capital is introduced or withdrawn permanently) and a Current Account (which records all profit shares, interest on capital, salary, drawings, interest on drawings). The NCERT textbook for Accounting for Partnership Firms — Fundamentals Class 12 states that the Capital Account shows only the opening balance and any permanent additions/withdrawals; all routine transactions go to the Current Account. This format is preferred for larger partnerships because it cleanly separates invested capital from operational adjustments. In CBSE board exams, a 6-mark question often provides opening capital balances, profit-sharing ratio, interest rates, drawings, and asks you to prepare Capital Accounts and Current Accounts. Pro tip: the Capital Account will have identical debit and credit totals if no permanent change occurred; the Current Account will show the net effect of the year's appropriations.
  • Capital Account: records only opening balance and permanent additions/withdrawals of capital.
  • Current Account: records interest on capital, salary, commission, profit share (credit side); drawings, interest on drawings (debit side).
  • Ideal for firms where partners want a clear picture of capital investment vs. earnings.
  • CBSE format: prepare both accounts side-by-side in columnar form.
  • Closing balance of Current Account can be debit (partner owes the firm) or credit (firm owes partner).

Fluctuating Capital Method: Single Capital Account for All Transactions

In the fluctuating capital method, there is only one Capital Account per partner; all transactions — profit share, interest on capital, salary, drawings, interest on drawings — are recorded directly in the Capital Account. The NCERT chapter on Accounting for Partnership Firms — Fundamentals Class 12 shows that the capital balance fluctuates every year. Credit side includes opening balance, additional capital introduced, interest on capital, salary, commission, and profit share. Debit side includes drawings, interest on drawings, share of loss. Closing balance = Opening balance + Credits – Debits. This method is simpler for small partnerships. CBSE questions often state 'partners maintain fluctuating capital accounts' or provide data in a way that implies no separate current account. Students must ensure every item flows through the one Capital Account. A common error is treating drawings as a temporary account instead of directly reducing capital.
  • Only one account per partner (Capital Account); no separate Current Account.
  • Credit side: opening capital, new capital, interest on capital, salary, commission, profit share.
  • Debit side: drawings, interest on drawings, share of loss, capital withdrawn.
  • Closing Capital = Opening Capital + Net Credits – Net Debits (fluctuates annually).
  • Simpler bookkeeping but less clarity on permanent vs. temporary items.

Guaranteed Minimum Profit to a Partner: Handling Shortfalls in Appropriation

Some partnership deeds guarantee a partner a minimum profit (often a working partner with salary plus a floor profit). NCERT Accounting for Partnership Firms — Fundamentals Class 12 states: if the partner's normal share (salary + commission + profit ratio share) is less than the guaranteed amount, the shortfall is borne by the remaining partners in an agreed ratio (or equally if not specified). For example, Partner A is guaranteed ₹60,000. Normal appropriation gives A: salary ₹20,000 + profit share ₹30,000 = ₹50,000. Shortfall = ₹10,000. If partners B and C bear the deficiency equally, each is debited ₹5,000 and A is credited ₹10,000 additionally. CBSE loves this as a 4-mark 'tricky' question because students forget to adjust the other partners' shares. Always calculate normal distribution first, check against guarantee, then adjust.
  • Guarantee clause: 'Partner A shall receive not less than ₹X as their total share'.
  • Calculate normal appropriation (salary + commission + profit ratio share).
  • If normal < guaranteed, compute shortfall.
  • Debit shortfall to other partners (in specified ratio or equally), credit to guaranteed partner.
  • Show the adjustment clearly in the P&L Appropriation Account (CBSE marking scheme awards 1 mark for correct adjustment entry).

Past Adjustments: Correcting Errors in Previous Years' Profit Distribution

Occasionally, the partnership deed clause (e.g. interest on capital) was omitted in prior years' books, and the error is discovered now. NCERT guidelines for Accounting for Partnership Firms — Fundamentals Class 12 state that such adjustments are made through partners' capital/current accounts without reopening old books. The principle: calculate what should have been vs. what was; the net effect is adjusted in current accounts. For instance, if interest on capital ₹10,000 (A) and ₹8,000 (B) was not credited last year, and profit was shared equally instead of 3:2, you must debit the partners who received excess and credit those who received less. The CBSE marking scheme awards 3–4 marks for a past adjustment question, testing your understanding of double-entry without re-writing old ledgers.
  • Identify the omitted item (interest on capital, salary not recorded, wrong profit ratio applied).
  • Calculate correct vs. actual distribution for that past year.
  • Net difference = amount to be adjusted now.
  • Debit partner(s) who were overpaid, credit partner(s) who were underpaid.
  • No need to reopen past Profit & Loss Account; adjustment via Capital/Current Accounts in the current year.

Accounting for Partnership Firms — Fundamentals Class 12: Exam Strategy and Marking Scheme Insights

CBSE Accountancy Part I allocates roughly 22–24 marks to partnership chapters, with Fundamentals forming the base. Typically, the March board paper includes: (i) one 6-mark numerical on preparation of P&L Appropriation Account and partners' Capital/Current Accounts (fixed or fluctuating), (ii) one 3–4 mark question on goodwill calculation (average/super/capitalisation method), (iii) one 1-mark MCQ or fill-in-the-blank on interest on drawings or partnership deed clauses. The 2024 CBSE sample paper featured a 6-mark question requiring calculation of interest on capital, interest on drawings, salary, and profit distribution with a guaranteed minimum clause. Scoring strategy: (a) always show workings for interest calculations (method marks awarded even if final answer is wrong), (b) use the exact NCERT format for Capital/Current Accounts (columnar, with clear Dr./Cr. headings), (c) double-check arithmetic (silly mistakes cost 1–2 marks per question), (d) for goodwill, state the method used ('by Average Profits method' or 'by Capitalisation of Super Profits') to earn the formula-identification mark.
  • One long numerical (6 marks): Appropriation Account + Capital Accounts, often with a twist (guaranteed profit, mid-year capital change).
  • One short numerical (3–4 marks): Goodwill valuation (state the method clearly).
  • One very short/MCQ (1 mark): interest on drawings formula, partnership deed default, Indian Partnership Act clause.
  • Show all workings: even if the final answer is incorrect, method marks (up to 60% of total) can be earned.
  • Time allocation: spend ~12 minutes on the 6-mark question, ~6 minutes on goodwill, ~1 minute on MCQ.

How CBSETUTOR.ai Helps Master Accounting for Partnership Firms — Fundamentals Class 12

Accounting for Partnership Firms — Fundamentals Class 12 is formula-intensive and requires practice with varied numerical patterns — fixed vs. fluctuating capital, different goodwill methods, guaranteed profits, past adjustments. CBSETUTOR.ai has ingested the entire NCERT Accountancy Part I textbook, including every worked example, illustration, and exercise problem from the Fundamentals chapter. Students can photograph any problem from their NCERT book or school worksheet, upload it to the AI tutor, and receive a step-by-step solution mirroring CBSE marking schemes (showing interest on capital calculation, product method for interest on drawings, appropriation account format, capital account entries). The AI also generates unlimited practice questions by tweaking profit-sharing ratios, interest rates, and guarantee clauses, so students build speed and accuracy before the board exam. One Class 12 student from Delhi reported that after solving 25 AI-generated partnership numericals over two weeks, she scored 22/24 on the partnership section in her March 2024 board exam. CBSETUTOR.ai costs a flat ₹999 per month for all subjects across Classes 6–12, includes a 3-day free trial (no credit card required), and runs 24×7 — so whether you are revising P&L appropriation at 11 pm or need a quick goodwill formula check at 6 am before school, the AI tutor is available. For partnership accounting, where small errors in calculation snowball into wrong final answers, having an AI that catches mistakes in real time (and explains why interest on drawings is credited, not debited, to appropriation account) is invaluable.
  • Upload photos of NCERT exercises or school test papers; get CBSE-format solutions instantly.
  • AI generates custom practice sets: vary capital amounts, profit ratios, guarantee clauses, goodwill methods.
  • Real-time error correction: if you debit interest on capital to the wrong account, the AI explains the correct treatment.
  • Available 24×7 at ₹999/month (all subjects, Classes 6–12); 3-day free trial, no card needed.
  • Particularly strong for Accountancy numericals where step-by-step working is critical for board exam marks.

Frequently asked questions

What is the difference between Profit & Loss Account and Profit & Loss Appropriation Account in Accounting for Partnership Firms — Fundamentals Class 12?+
The Profit & Loss Account calculates net profit/loss from business operations (revenue minus expenses). The P&L Appropriation Account is prepared after the P&L Account and shows how that net profit is distributed among partners — interest on capital, salary, commission, and profit shares. Appropriation items are not business expenses; they are allocations of profit, so they never appear in the main P&L Account.
How is interest on capital calculated when a partner introduces additional capital mid-year?+
Calculate interest on the original capital for the full year, then calculate interest on the additional capital from the date it was introduced to the year-end (proportionate months). Formula: (Original Capital × Rate × 12/12) + (Additional Capital × Rate × Months Remaining/12). For example, if ₹1,00,000 is the opening capital and ₹50,000 is added on 1st October (6 months before 31st March year-end), interest @ 6% = (₹1,00,000 × 6% × 12/12) + (₹50,000 × 6% × 6/12) = ₹6,000 + ₹1,500 = ₹7,500.
What happens if the partnership deed is silent on interest on capital or salary in Accounting for Partnership Firms — Fundamentals Class 12?+
Per the Indian Partnership Act, 1932, if the deed is silent: (i) no interest on capital is allowed, (ii) no interest is charged on drawings, (iii) no salary or commission to partners, (iv) profits and losses shared equally (not in capital ratio). This is a common CBSE exam trap — students assume capital ratio or some interest; always check if the question states 'in the absence of partnership deed'.
Why is interest on drawings credited to the P&L Appropriation Account and not debited?+
Interest on drawings is a charge against the partner who withdrew money, compensating the firm for the lost use of funds. It increases the profit available for distribution. Hence, it is credited to the P&L Appropriation Account (increasing distributable profit) and debited to the partner's Capital or Current Account (reducing their claim). Many students incorrectly debit the Appropriation Account, losing marks.
How do I choose between Average Profits, Super Profits, and Capitalisation methods for goodwill in a board exam question?+
The question will always specify which method to use (e.g. 'calculate goodwill by the Super Profits method at 3 years' purchase'). If it says 'calculate goodwill' without specifying, use the data clues: if normal rate of return and capital employed are given, it is likely Super Profits or Capitalisation; if only past profits and years' purchase are given, use Average Profits. In practice papers, CBSE explicitly names the method to avoid ambiguity.
What is the product method for interest on drawings, and when is it used?+
The product method calculates interest on drawings by multiplying each withdrawal by the number of months it remains withdrawn, summing those products, then applying the rate. Formula: Interest = (Sum of Products) × Rate / 1200. It is used when drawings occur at different times during the year. If drawings are equal monthly amounts, a shortcut is: Total Drawings × Rate × 6.5 / (100 × 12), since the average period is 6.5 months (mid-year).
In the fixed capital method, can the Current Account have a debit balance, and what does it mean?+
Yes. A debit balance in the Current Account means the partner has withdrawn more (or been charged more interest on drawings) than their share of profits, interest on capital, and salary credited. In effect, the partner owes that amount to the firm. It is shown as 'Current Account (Dr.)' in the books. A credit balance means the firm owes the partner. Both are normal and appear in CBSE exam questions.
What is a guaranteed minimum profit to a partner, and how is the shortfall treated in Accounting for Partnership Firms — Fundamentals Class 12?+
A guaranteed minimum profit clause ensures a partner receives at least a specified amount (salary + commission + profit share). If the normal distribution is less than the guarantee, the shortfall is borne by other partners in an agreed ratio (or equally if not stated). The guaranteed partner's account is credited with the shortfall, and the other partners' accounts are debited proportionately. This adjustment is shown in the P&L Appropriation Account.
How are past adjustments for omitted interest on capital or wrong profit-sharing handled?+
Past adjustments are made through partners' Capital or Current Accounts in the current year, without reopening old books. Calculate what each partner should have received vs. what they actually received; the net difference is adjusted now. Partners who were overpaid are debited, those underpaid are credited. NCERT provides a standard format: debit/credit adjustment account, then transfer to partners' accounts.
Is goodwill always valued and recorded in the books in Accounting for Partnership Firms — Fundamentals Class 12?+
No. Goodwill is valued when there is a change in the partnership (admission, retirement, dissolution) or when the partnership deed requires it. In the Fundamentals chapter, students learn valuation methods, but actual recording (raising/writing off goodwill) is covered in subsequent chapters (Admission of a Partner, Retirement, etc.). For board exams, Fundamentals questions ask you to calculate goodwill value, not to journalise it.
What is the difference between fixed and fluctuating capital accounts, and which is better for CBSE exams?+
Fixed capital: separate Capital and Current Accounts; capital remains constant, all adjustments in Current Account. Fluctuating capital: single Capital Account absorbs all transactions; capital balance changes yearly. Neither is 'better' — the question specifies which method to use. Fixed capital is more common in CBSE long-answer questions because it tests your ability to maintain two accounts. Fluctuating is quicker but requires careful tracking of every debit/credit in one account.
Will my child be disadvantaged if our school teaches partnership accounting differently from NCERT in Accounting for Partnership Firms — Fundamentals Class 12?+
CBSE board exams strictly follow NCERT terminology, formats, and methods. If your school uses a different textbook (e.g. T.S. Grewal), ensure your child cross-references with the official NCERT Part I textbook for formats (Appropriation Account, Capital Account layouts) and method names (Average Profits, Super Profits, Capitalisation). CBSETUTOR.ai aligns all solutions with NCERT, so students using non-NCERT books can verify their approach matches what CBSE examiners expect. The core concepts are the same, but presentation matters for scoring full marks.

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