Why are sales made after the date of death not included in the deceased partner’s share of profit?

Correct answer: They relate to the period after death

A deceased partner is entitled only to the proportionate share of profit earned up to the date of death. Sales made after that date belong to the subsequent accounting period, so the resulting profit is attributable to the continuing or reconstituted firm. Option B contains a partial truth—sales themselves are not profit—but timing is the decisive reason. Exam tip: restrict the profit calculation to the period ending on the date of death.