When a partner dies, will the partner’s share of undistributed profit up to the date of death be included in the deceased partner’s account?

Correct answer: Yes, according to the partner’s profit-sharing ratio

The deceased partner’s share in undistributed or accumulated profit existing up to the date of death is credited to the partner’s capital or current account and becomes part of the amount payable to the executor. This share is calculated according to the profit-sharing ratio; there is no general rule that only half is included or that the entire profit goes to the surviving partners. Exam tip: Add the deceased partner’s proportionate share of accumulated profit existing at the date of death to the deceased partner’s account.